Non-financial Disclosure and Integrated Reporting: Theoretical Framework and Empirical Evidence

Description

Non-financial Disclosure and Integrated Reporting: Theoretical Framework and Empirical Evidence offers an in-depth analysis of how organizations communicate non-financial information to stakeholders through sustainability reporting, ESG disclosures, and integrated reporting frameworks. As investors, regulators, and society increasingly demand transparency beyond financial performance, non-financial disclosure has become a critical component of corporate reporting.

This book explores key theoretical perspectives underpinning non-financial and integrated reporting, including stakeholder theory, legitimacy theory, and institutional theory. It also presents empirical evidence on the determinants, quality, and impacts of non-financial disclosure across industries and regions.

Covering global reporting standards such as integrated reporting frameworks and sustainability guidelines, the book provides valuable insights into how non-financial information influences firm value, corporate governance, risk management, and long-term sustainability. It is an essential resource for academics, policymakers, practitioners, and students seeking to understand both the conceptual and practical dimensions of non-financial disclosure and integrated reporting.