Non-financial reporting and corporate governance: a conceptual framework

Purpose This paper aims to develop a conceptual framework informed by literature review. deepen and broaden the understanding of relationship between corporate governance mechanisms non-financial reporting (NFR) through qualitative research approaches. Design/methodology/approach A review NFR existing frameworks leads development encourage future accounting on for NFR. Findings Few studies consider complex interrelationships mechanisms. Quantitative using secondary data sources dominate topic. Of small number studies, many are theoretical offer little new knowledge about effectiveness in practice. The framework, developed from consideration multiple approaches, proposes numerous avenues research. Research limitations/implications is based scoping peer-reviewed journal papers. Other researchers may have identified additional inclusion, including grey literature. Practical implications More into help guide practitioners seeking incorporate sustainability their practices. Social critical NRF under-explored yet has significant consequences organisations pursuing sustainability. Originality/value authors governance, addressing key outstanding questions this area considering different perspectives when approaching Although there scope further general promising area, quantitative reviews discursive would be particular value. also outline directions nurturing academic debate.