Non-Financial Reporting Research in Developed and Developing Countries

Non-financial reporting is a disclosure of company’s social, environmental, and human rights information. It also known as governance This study attempts to assess the main content future research suggestions reported in previous non-financial studies aims offer recommendations for research. Nine major databases over decade (2005-2016) were explored using specific keywords, 183 articles identified be exclusively dealt with both developed developing nations. The finding indicates that there variation focusing on countries. Several selected have recommended further focus in-depth qualitative inquiries field better support practice reporting.