Category - Daniela Gabriela COZMA

Alexandru Ioan Cuza University, Iasi, Romania

Margareta BOCANCIA Daniela Gabriela COZMA

Non-Financial Reporting from the Systematic Literature Review Perspective

The need for non-financial reporting was strengthened by the challenges of a globalized environment based on the knowledge of business activities and on the promotion of the use of information. Accounting professionals have come to challenge the traditional business financial reporting model, arguing that when evaluating a company's past and future performance, the need to inform all stakeholders is not adequately met. Several articles do not clearly define non-financial reporting, the authors referring only to basic concepts used in research, such as environmental reporting, sustainability/durability reporting, social reporting, ethics and durability reporting, corporate reporting, corporate governance reporting, social responsibility reporting, integrated financial and non-financial information reporting, risk and capital management report. Analysing the publications that research the non-financial reporting, we identify in the decreasing order of frequency, the following terms: non...

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