非财务信息披露质量的驱动因素:系统性文献回顾分析

IF 8.3 2区 管理学 Q1 BUSINESS Corporate Social Responsibility and Environmental Management Pub Date : 2024-06-10 DOI:10.1002/csr.2880
Pasquale Latella, Stefania Veltri
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引用次数: 0

摘要

本研究旨在分析非财务信息披露质量(NFDQ)决定因素的研究现状。本研究采用的系统性文献综述分析方法基于系统性文献综述原则,通过书目分析和人工内容分析工具,突出研究了影响非财务信息披露质量的关键因素。这些因素包括与公司相关的驱动因素(即与环境、社会和公司治理相关的驱动因素和其他与公司相关的驱动因素)、非财务报告的特点(保证、报告类型和可持续发展准则)以及国家层面的决定因素(非财务监管)。除了总结当前的知识状况外,本研究还发现了现有文献中的不足,并为未来的研究方向提出了宝贵建议。
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The drivers of nonfinancial disclosure quality: A systematic literature review analysis
This study aims to analyze the current state of research on the determinants of nonfinancial disclosure quality (NFDQ). The systematic literature review analysis applied in the study is based on the systematic literature review principles, and on bibliographic analysis and manual content analysis instruments to highlight the key factors that have been studied for their impact on NFDQ. These factors include firm‐related drivers (i.e., ESG‐related drivers and other firm‐related drivers), the characteristics of nonfinancial reports, (assurance, type of report, and sustainability guidelines) and country level determinants (nonfinancial regulation). In addition to summarizing the current state of knowledge, this study identifies gaps in the existing literature and offers valuable suggestions for future research directions.
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来源期刊
CiteScore
17.20
自引率
16.30%
发文量
189
期刊介绍: Corporate Social Responsibility and Environmental Management is a journal that publishes both theoretical and practical contributions related to the social and environmental responsibilities of businesses in the context of sustainable development. It covers a wide range of topics, including tools and practices associated with these responsibilities, case studies, and cross-country surveys of best practices. The journal aims to help organizations improve their performance and accountability in these areas. The main focus of the journal is on research and practical advice for the development and assessment of social responsibility and environmental tools. It also features practical case studies and evaluates the strengths and weaknesses of different approaches to sustainability. The journal encourages the discussion and debate of sustainability issues and closely monitors the demands of various stakeholder groups. Corporate Social Responsibility and Environmental Management is a refereed journal, meaning that all contributions undergo a rigorous review process. It seeks high-quality contributions that appeal to a diverse audience from various disciplines.
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