Mandatory Disclosure of Non-financial Information: A Structured Literature Review

Fabio Fortuna (), Silvia Testarmata (), Silvia Sergiacomi () and Mirella Ciaburri ()
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Fabio Fortuna: Niccolò Cusano University
Silvia Testarmata: Niccolò Cusano University
Silvia Sergiacomi: Niccolò Cusano University
Mirella Ciaburri: Niccolò Cusano University

A chapter in Accounting, Accountability and Society, 2020, pp 95-128 from Springer

Abstract: Abstract This study reviews the emerging field of mandatory disclosure of non-financial information ( ) to develop insights into how research is developing, to offer a critique of the research to date, and to outline future research opportunities. The authors find that most published research presents normative arguments for and there is little research examining practice. Thus, the authors call for more research that critiques ’s rhetoric and practice. This study offers an insightful critique into an emerging accounting issue and widespread business practice. The research findings provide insights into future research needs on .

Keywords: Mandatory disclosure of non-financial information; Structured literature review; Reporting (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:spr:csrchp:978-3-030-41142-8_6

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DOI: 10.1007/978-3-030-41142-8_6

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