EU Non-Financial Reporting Research

Abstract: Purpose: This paper presents a longitudinal evaluation of the research about Directive 2014/95/EU regarding Non-Financial Reporting (NFR), identifying t theoretical approaches, methodological adopteds, and topics. Research methodology: Data was collected from Web Science (WoS) database, between 2016 2021. The search criteria resulted in total 59 valid articles, after which we performed quantitative bibliometric analysis using VOSviewer software. Results: Publications on this has increased 2015 to Findings show that most articles resorted qualitative methodologies, emphasizing content analysis, combined with other methods. frameworks based stakeholders institutional theories are very popular field. is focused (1) regulation, implementation, compliance, investigation, (2) determinants impacts NFR, (3) NFR level/evolution (4) reasons skills for NFR. Papers published EU non-financial information heterogeneous lack consensus as its impact Limitations: study only included WoS database source data collection, it would be valuable future studies add quality databases. Contribution: contributes illuminating pressures implication development. Therefore, essential institutions operating accounting standardization, well preparers given necessity acquire ensure new challenge related reporting corporate social responsibility. Keywords: 1. 2. 3. Institutional Pressures 4. Bibliometric literature review