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 cons...

Business enterprises have to report their activities stakeholders in order provide corporate transparency. Non-financial reports a comprehensive coverage of environmental, socio-economic, labor, health, and human rights issues. In the paper author argues that uniform definition sector-specific issue reporting frameworks, rather than self-identification by salient issues, would help achieve stan...