Search results for "non-financial information reporting"

Reputation, regulation and corporate governance as determinants of the improvement of non-financial information (NFI) reporting

2023

Many years have passed since corporate social responsibility (CSR) and the disclosure of non-financial information (NFI) aroused interest in very few organizations (Hąbek & Wolniak, 2016). Today, they are part of the main priorities for the most important companies in the world, and they are seen as an important part of the strategy due to the many benefits associated with them (Castilla-Polo & Sánchez-Hernández, 2020). In the last decades, it has become evident the relevance that NFI reporting has worldwide. It can be seen through the evolution of the issuance of this type of reports. In 2002, 45% of the G250 companies published a separate report, 20 years later, the numbers show that 96% …