The Development of Non-Financial Reporting

This Book examines the topic of non-financial reporting, focusing on the two main types of reporting: Sustainability Reporting (SR) and Integrated Reporting (IR). It includes an overview of the research, with the aim of highlighting the diversity of approaches used by researchers as well as the multiplicity of facets that concern non-financial reporting.

The chapters address the main macro-themes related to non-financial disclosure and attributable to the following categories:

1. The factors that influence the quality of non-financial reports;

2. The different types of non-financial disclosure (such as, for example, Circular Economy disclosure or Intellectual Capital Disclosure);

3. The motivations behind the adoption of non-financial communication, explained, for example, according to the legitimacy theory as the need for companies to improve or restore their reputation on the market.

   For each category, the volume provides examples of studies and starts the discussion for further necessary insights.

   Provides a literature review of the main topics related to non-financial reporting Adopts different methodological approaches in carrying out the analyses Provides an international perspective with studies based on international samples

   Autorentext

Valentina Minutiello, (Ph.D) is a Research Fellow in Accounting and Sustainability at Cattaneo University (LIUC) and a Certified Chartered Accountant. At the same University, she is an Assistant Professor for the courses Management and Principles of Accounting, Accountability & Sustainable Accounting, Accounting and Financial Reporting and Impact Accounting & ESG Reporting. She is the author of several scientific articles and books in both national and international contexts and journals.

Inhalt

1. A short premise.- 2. The evolution and new trends of the Intellectual Capital Disclosure: a Systematic Literature Network analysis.- 3. The circular economy disclosure in EU setting.- 4. Is it just a matter of reputation? A study on the impact of ESG controversies on corporate disclosure.- 5. Conclusions.