Non-financial reporting research in developed and developing countries

Muzammal Ahmad Khan*, Jayakumar Chinnasamy

*Corresponding author for this work

Research output: Contribution to journalArticlepeer-review

35 Downloads (Pure)


Non-financial reporting is a disclosure of a company's social, environmental, and human rights information. It is also known as environmental, social, and governance information. This study attempts to assess the main content and future research suggestions reported in previous non-financial reporting studies and aims to offer recommendations for future research. Nine major databases over a decade (2005-2016) were explored using specific keywords, and 183 articles were identified to be exclusively dealt with non-financial reporting in both developed and developing nations. The finding indicates that there is a variation in the content focusing on non-financial reporting research in both developed and developing countries. Several selected articles have recommended that further research be focused on in-depth qualitative inquiries in the field to better support the practice of non-financial reporting.
Original languageEnglish
Pages (from-to)143-165
Number of pages23
JournalInternational Research Journal of Business Studies
Issue number2
Publication statusPublished - 15 Nov 2022


  • non-financial reporting
  • review of literature
  • disclosure
  • corporate social responsibility
  • future research


Dive into the research topics of 'Non-financial reporting research in developed and developing countries'. Together they form a unique fingerprint.

Cite this