The future of non-financial businesses reporting: learning from the Covid-19 pandemic

Abeer Hassan, Ahmed Elamer, Lodh Suman, Lee Roberts, Monomita Nandy*

*Corresponding author for this work

Research output: Contribution to journalArticlepeer-review

45 Citations (Scopus)
26 Downloads (Pure)


In this paper we conceptually identify the gap in the literature about lack of business’s awareness in non -financial activities, especially biodiversity, which can be responsible for crisis like Covid-19 which can adversely affect the global economy. We recommend approaches to existing business about how to enhance the quality of reporting by considering non-human element in reporting and making it more comprehensive for the stakeholders. We adopt Actor Network Theory (ANT) and the Natural Inventory Model to support our argument that nature consists of both human and non-human. From our observation about the Covid-19 crisis and by consulting the existing relevant literature on CSR, Covid-19, non-financial reporting and integrated reports (IR), we propose the implication of non-financial reporting by companies based on a theoretical framework. We recommend that companies should implement/adopt Circular Economy concept for sustainable business model and report on biodiversity and extinction accounting in more structured and mandatory way via producing IR to create value on short, medium and long terms. This is the first paper to tackle the Covid-19 crisis and offer solution for future reporting. The findings will add value in the academia and society.
Original languageEnglish
Pages (from-to)1231-1240
Number of pages10
JournalCorporate Social Responsibility and Environmental Management
Issue number4
Early online date20 May 2021
Publication statusPublished - 16 Jul 2021


  • business reporting
  • covid-19 crisis
  • sustainable development
  • non-financial reporting
  • circular economy
  • integrated reporting
  • biodiversity
  • stakeholder engagement


Dive into the research topics of 'The future of non-financial businesses reporting: learning from the Covid-19 pandemic'. Together they form a unique fingerprint.

Cite this