Sustainable Management Practices 2019
DOI: 10.5772/intechopen.87159
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Nonfinancial Reporting: Theoretical and Empirical Evidence

Abstract: Nonfinancial reporting (NFR) is a relatively new topic in the business practice; it evolved a couple of decades ago. Initially, NFR was mostly disclosed on a voluntary basis. Because of deeper awareness regarding climate change and environmental challenges, as well as pressure from investors, customers, and competition, nonfinancial reporting developed from a voluntary to a mandatory highly standardized practice. This research sought to address the following questions: How understanding of business value creat… Show more

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Cited by 7 publications
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References 29 publications
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