The Relationship between Non-Financial Reporting Parameters and Financial Performance, a Literature Review

Bianca Ioana Patrinjan (), Aurel-Constantin Lupu () and Oana Raluca Ivan ()
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Bianca Ioana Patrinjan: “1st of December 1918” University of Alba Iulia, Romania
Aurel-Constantin Lupu: “1st of December 1918” University of Alba Iulia, Romania
Oana Raluca Ivan: “1st of December 1918” University of Alba Iulia, Romania

Ovidius University Annals, Economic Sciences Series, 2024, vol. XXIV, issue 2, 631-634

Abstract: This literature review explores the intricate relationship between non-financial reporting parameters and financial performance. As stakeholders increasingly demand transparency and accountability, non-financial metrics such as environmental, social, and governance (ESG) factors have gained prominence. This review synthesizes existing research to understand how these parameters influence financial outcomes. Key findings suggest that robust non-financial reporting can enhance corporate reputation, investor confidence, and operational efficiency, ultimately leading to improved financial performance. However, the impact varies across industries and regions, highlighting the need for standardized reporting frameworks. This article contributes to the ongoing discourse by identifying gaps in current research and suggesting directions for future studies to better comprehend the dynamics between non-financial disclosures and financial success.

Keywords: literature review; non-financial reporting; financial performance (search for similar items in EconPapers)
JEL-codes: C83 G32 L25 M14 Q56 (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xxiv:y:2024:i:2:p:631-634

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