{"title":"非财务信息披露质量的驱动因素：系统性文献回顾分析","authors":"Pasquale Latella, Stefania Veltri","doi":"10.1002/csr.2880","DOIUrl":null,"url":null,"abstract":"<p>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.</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"31 6","pages":"5524-5542"},"PeriodicalIF":8.3000,"publicationDate":"2024-06-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The drivers of nonfinancial disclosure quality: A systematic literature review analysis\",\"authors\":\"Pasquale Latella, Stefania Veltri\",\"doi\":\"10.1002/csr.2880\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<p>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.</p>\",\"PeriodicalId\":48334,\"journal\":{\"name\":\"Corporate Social Responsibility and Environmental Management\",\"volume\":\"31 6\",\"pages\":\"5524-5542\"},\"PeriodicalIF\":8.3000,\"publicationDate\":\"2024-06-10\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Corporate Social Responsibility and Environmental Management\",\"FirstCategoryId\":\"91\",\"ListUrlMain\":\"https://onlinelibrary.wiley.com/doi/10.1002/csr.2880\",\"RegionNum\":2,\"RegionCategory\":\"管理学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"BUSINESS\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Corporate Social Responsibility and Environmental Management","FirstCategoryId":"91","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1002/csr.2880","RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS","Score":null,"Total":0}
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.
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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