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The expansion of non-financial reporting

The expansion of non-financial reporting : an exploratory study

 Stolowy, Herve.
 2018.
 p. 525-548. English
Finance Business.Tài chính doanh nghiệp.Environmental reportingSustainability reportingIntegrated reportingBáo cáo bền vữngBáo cáo môi trườngBáo cáo phi tài chính+ 4 từ khóa
Tác giả CN Stolowy, Herve.
Nhan đề The expansion of non-financial reporting: an exploratory study /Herve Stolowy, Luc Paugam.
Thông tin xuất bản 2018.
Mô tả vật lý p. 525-548.
Tóm tắt We investigate how non-financial reporting (NFR) is defined and has expanded in recent years. First, we explore the heterogeneity in definitions and current NFR practices. We find a lack of convergence between regulators and standard-setters, as well as leading sustainable firms. Second, we examine the changes in the extent and type of NFR reported by firms over the period 2006–2016. Based on a sample of firms in South Africa, we document a significant increase in the amount of NFR, particularly between 2006 and 2011. This change appears to be driven by new environmental, human capital, performance and strategic disclosures. The relative importance of financial information in corporate reporting decreased substantially over the same period. Third, we compare reporting practices for corporate social responsibility (CSR)/sustainability information between constituents of the S&P 500 index and the EuroStoxx 600 index. We find that overall, the percentage of firms issuing CSR/sustainability reports increased dramatically between 2002 and 2015. Constituents of the U.S. stock index and growth firms are less likely to report CSR/sustainability information, whereas firms in the European stock index in environmentally sensitive industries, with high capital intensity and good CSR performance, larger and with better financial performance, are more likely to report CSR/sustainability information.
Thuật ngữ chủ đề Finance Business.
Thuật ngữ chủ đề Tài chính doanh nghiệp.
Từ khóa tự do Environmental reporting
Từ khóa tự do Sustainability reporting
Từ khóa tự do Integrated reporting
Từ khóa tự do Báo cáo bền vững
Từ khóa tự do Báo cáo môi trường
Từ khóa tự do Báo cáo phi tài chính
Từ khóa tự do Báo cáo tích hợp
Từ khóa tự do Corporate social responsibility (CSR) reporting
Từ khóa tự do Non-financial information (NFI)
Từ khóa tự do Non-financial reporting (NFR)
Tác giả(bs) CN Paugam, Luc.
Nguồn trích Accounting and Business Research- Vol.48, No.5
MARC
Hiển thị đầy đủ trường & trường con
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245[1 0] |a The expansion of non-financial reporting: |b an exploratory study / |c Herve Stolowy, Luc Paugam.
260[ ] |c 2018.
300[1 0] |a p. 525-548.
520[ ] |a We investigate how non-financial reporting (NFR) is defined and has expanded in recent years. First, we explore the heterogeneity in definitions and current NFR practices. We find a lack of convergence between regulators and standard-setters, as well as leading sustainable firms. Second, we examine the changes in the extent and type of NFR reported by firms over the period 2006–2016. Based on a sample of firms in South Africa, we document a significant increase in the amount of NFR, particularly between 2006 and 2011. This change appears to be driven by new environmental, human capital, performance and strategic disclosures. The relative importance of financial information in corporate reporting decreased substantially over the same period. Third, we compare reporting practices for corporate social responsibility (CSR)/sustainability information between constituents of the S&P 500 index and the EuroStoxx 600 index. We find that overall, the percentage of firms issuing CSR/sustainability reports increased dramatically between 2002 and 2015. Constituents of the U.S. stock index and growth firms are less likely to report CSR/sustainability information, whereas firms in the European stock index in environmentally sensitive industries, with high capital intensity and good CSR performance, larger and with better financial performance, are more likely to report CSR/sustainability information.
650[0 ] |a Finance Business.
650[0 0] |a Tài chính doanh nghiệp.
653[0 ] |a Environmental reporting
653[0 ] |a Sustainability reporting
653[0 ] |a Integrated reporting
653[0 ] |a Báo cáo bền vững
653[0 ] |a Báo cáo môi trường
653[0 ] |a Báo cáo phi tài chính
653[0 ] |a Báo cáo tích hợp
653[0 ] |a Corporate social responsibility (CSR) reporting
653[0 ] |a Non-financial information (NFI)
653[0 ] |a Non-financial reporting (NFR)
700[1 ] |a Paugam, Luc.
773[ ] |t Accounting and Business Research |g Vol.48, No.5
890[ ] |a 0 |b 0 |c 0 |d 0