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Accounting in Europe Volume 14, 2017 - Issue 3
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Research Articles

The Term ‘Non-financial Information’ – A Semantic Analysis of a Key Feature of Current and Future Corporate Reporting

Axel HallerDepartment of Financial Accounting and Auditing, University of Regensburg, Regensburg, GermanyCorrespondence[email protected]
,
Michael LinkDepartment of Financial Accounting and Auditing, University of Regensburg, Regensburg, Germany
&
Tobias GroßDepartment of Financial Accounting and Auditing, University of Regensburg, Regensburg, Germany
Pages 407-429 | Published online: 17 Sep 2017

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Karol Marek Klimczak, Dominika Hadro & Marcel Meyer. (2023) Executive communication with stakeholders on sustainability: the case of Poland. Accounting in Europe 20:3, pages 281-303.
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Laura Bini, Stefan Schaper, Lorenzo Simoni, Francesco Giunta & Christian Nielsen. (2023) Mandatory non-financial disclosure: is everybody on the same page about business model reporting?. Accounting Forum 47:2, pages 198-222.
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Philipp Schröder. (2022) Mandatory non-financial reporting in the banking industry: assessing reporting quality and determinants. Cogent Business & Management 9:1.
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Ries Breijer & René P. Orij. (2022) The Comparability of Non-Financial Information: An Exploration of the Impact of the Non-Financial Reporting Directive (NFRD, 2014/95/EU). Accounting in Europe 19:2, pages 332-361.
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Voicu-Dan Dragomir, Madalina Dumitru & Liliana Feleaga. (2022) The Predictors of Non-Financial Reporting Quality in Romanian State-Owned Enterprises. Accounting in Europe 19:1, pages 110-151.
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Marisa Agostini, Ericka Costa & Blerita Korca. (2022) Non-Financial Disclosure and Corporate Financial Performance Under Directive 2014/95/EU: Evidence from Italian Listed Companies. Accounting in Europe 19:1, pages 78-109.
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Katrin Hummel & Manuel Szekely. (2022) Disclosure on the Sustainable Development Goals – Evidence from Europe. Accounting in Europe 19:1, pages 152-189.
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Selena Aureli, Elisabetta Magnaghi & Federica Salvatori. (2019) The Role of Existing Regulation and Discretion in Harmonising Non-Financial Disclosure. Accounting in Europe 16:3, pages 290-312.
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Hervé Stolowy & Luc Paugam. (2018) The expansion of non-financial reporting: an exploratory study. Accounting and Business Research 48:5, pages 525-548.
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Maria Aluchna, Maria Roszkowska-Menkes & Bogumił Kamiński. (2022) From talk to action: the effects of the non-financial reporting directive on ESG performance. Meditari Accountancy Research 31:7, pages 1-25.
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Isabel‐María García‐Sánchez, Rizwan Ali & Ramiz ur Rehman. (2022) Is there a complementary or a substitutive relationship between climate governance and analyst coverage? Its effect on climate disclosure. Business Strategy and the Environment 32:6, pages 3445-3464.
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Karel B. Fouché & Meon Uys. (2023) The non-financial reporting practices of co-operative managed enterprises in South Africa. Acta Commercii 23:1.
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Sara Moggi, Glen Lehman & Alessandra Pagani. (2023) The juridification of social accounting and the transposition process of the non-financial reporting directive 2014/95/EU. Meditari Accountancy Research 31:7, pages 185-211.
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Ana Isabel Dias, Sónia Raquel Baptista Fernandes & Pedro Pinheiro. 2023. Accounting and Financial Reporting Challenges for Government, Non-Profits, and the Private Sector. Accounting and Financial Reporting Challenges for Government, Non-Profits, and the Private Sector 24 57 .
Ruth Dimes & Matteo Molinari. (2023) Non-financial reporting and corporate governance: a conceptual framework. Sustainability Accounting, Management and Policy Journal.
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Francisco Aguado-Correa, Juan José de la Vega-Jiménez, José María López-Jiménez, Nuria Padilla-Garrido & Inmaculada Rabadán-Martín. (2023) Evaluation of non-financial information and its contribution to advancing the sustainable development goals within the Spanish banking sector. European Research on Management and Business Economics 29:1, pages 100211.
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Jackeline Feuillet-Alzate, Jaime Andrés Correa-García & Daniel Ceballos-García. (2022) Desempeño financiero y operativo del sector energético colombiano en el contexto de los Objetivos de Desarrollo Sostenible. Revista CEA 8:18, pages e2022.
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Ганна Мисака & Іван Дерун. (2022) КОНЦЕПТУАЛЬНІ ДЕТЕРМІНАНТИ РОЗВИТКУ КОРПОРАТИВНОЇ ЗВІТНОСТІ В ІНФОРМАЦІЙНИХ ЕКОНОМІКАХ ТА СУСПІЛЬСТВАХ. Financial and credit activity problems of theory and practice 4:45, pages 68-82.
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Emine Serap KURT & Hakan CAVLAK. (2022) KURUMSAL RAPORLAMA EKOSİSTEMİ: UNSURLAR, DÜZENLEMELER VE ÖNGÖRÜLERCORPORATE REPORTING ECOSYSTEM: ELEMENTS, REGULATIONS AND FORECASTS. Muhasebe Bilim Dünyası Dergisi 24:MODAVICA Özel Sayısı, pages 298-330.
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Cecília Carmo & Cristiana Ribeiro. (2022) Mandatory Non-Financial Information Disclosure under European Directive 95/2014/EU: Evidence from Portuguese Listed Companies. Sustainability 14:8, pages 4860.
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Danny Zhao‐Xiang Huang. (2021) Environmental, social and governance factors and assessing firm value: valuation, signalling and stakeholder perspectives. Accounting & Finance 62:S1, pages 1983-2010.
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Herenia Gutiérrez-Ponce, Julian Chamizo-González & Nuria Arimany-Serrat. (2022) Disclosure of Environmental, Social, and Corporate Governance Information by Spanish Companies: A Compliance Analysis. Sustainability 14:6, pages 3254.
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Josef Baumüller & Karina Sopp. (2021) Double materiality and the shift from non-financial to European sustainability reporting: review, outlook and implications. Journal of Applied Accounting Research 23:1, pages 8-28.
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Edit Lippai-Makra, Zsuzsanna Ilona Kovács & Gábor Dávid Kiss. (2022) The non-financial reporting practices of Hungarian listed public interest entities considering the 2014/95/EU Directive. Journal of Applied Accounting Research 23:1, pages 301-318.
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Estefanía Palazuelos, Paula San-Martín & Javier Montoya-del-Corte. 2022. Future Advancements for CSR and the Sustainable Development Goals in a Post-COVID-19 World. Future Advancements for CSR and the Sustainable Development Goals in a Post-COVID-19 World 90 115 .
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Valentina Beretta, Maria Chiara Demartini, Elisa Rita Ferrari, Andrea Tenucci & Sara Trucco. 2022. Non-financial Disclosure and Integrated Reporting. Non-financial Disclosure and Integrated Reporting 419 443 .
Lara Tarquinio. 2022. Non-financial Disclosure and Integrated Reporting. Non-financial Disclosure and Integrated Reporting 353 373 .
Adele Caldarelli, Alessandra Allini, Claudia Salvatore, Annamaria Zampella & Fiorenza Meucci. 2022. Non-financial Disclosure and Integrated Reporting. Non-financial Disclosure and Integrated Reporting 3 28 .
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Jonida Carungu, Roberto Di Pietra & Matteo Molinari. (2020) Mandatory vs voluntary exercise on non-financial reporting: does a normative/coercive isomorphism facilitate an increase in quality?. Meditari Accountancy Research 29:3, pages 449-476.
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Eva Mª Ibáñez. (2021) Análisis de los modelos de integración de la información financiera y no financiera en los grupos cotizados del IBEX 35. Revista Galega de Economía, pages 1-29.
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Ewelina Zarzycka, Joanna Krasodomska & Dorota Dobija. (2021) Stakeholder Engagement in Corporate Social Practices and Non-Financial Disclosures: A Systematic Literature Review. Central European Management Journal 29:1.
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Eva Cerioni, Alessia D’Andrea, Marco Giuliani & Stefano Marasca. (2021) Non-Financial Disclosure and Intra-Industry Comparability: A Macro, Meso and Micro Analysis. Sustainability 13:3, pages 1177.
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Jaime Andrés Correa-García & Lorena Vásquez-Arango. (2020) Desempeño ambiental, social y de gobierno (ASG). Revista Facultad de Ciencias Económicas 28:2, pages 67-83.
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Georgina Tsagas & Charlotte Villiers. (2020) Why “Less is More” in Non-Financial Reporting Initiatives: Concrete Steps Towards Supporting Sustainability. Accounting, Economics, and Law: A Convivium 10:2.
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Federica Doni, Silvio Bianchi Martini, Antonio Corvino & Michela Mazzoni. (2019) Voluntary versus mandatory non-financial disclosure. Meditari Accountancy Research 28:5, pages 781-802.
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Lara Tarquinio & Stefanía Carolina Posadas. (2020) Exploring the term “non-financial information”: an academics’ view. Meditari Accountancy Research 28:5, pages 727-749.
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Ho-Tan-Phat Phan, Francesco De Luca & Lea Iaia. (2020) The “Walk” towards the UN Sustainable Development Goals: Does Mandated “Talk” through NonFinancial Disclosure Affect Companies’ Financial Performance?. Sustainability 12:6, pages 2324.
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Ignacio Duran & Pablo Rodrigo. (2018) Why Do Firms in Emerging Markets Report? A Stakeholder Theory Approach to Study the Determinants of Non-Financial Disclosure in Latin America. Sustainability 10:9, pages 3111.
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