THE IMPORTANCE OF NON-FINANCIAL REPORTING RESEARCH -A BIBLIOMETRIC ANALYSIS

THE IMPORTANCE OF NON-FINANCIAL REPORTING RESEARCH -A BIBLIOMETRIC ANALYSIS

Blog Article

Non-financial reporting is a system of transparency reporting, exponentially increasing in the latest years, where entities properly disclose information apart from the financial reporting.The main purpose of this article is to document, through a quantitative analysis, the evolution of research in the field of non-financial reporting.We investigated the most significant 638 publications indexed in the Convenience Foods Web of Science Core Collection database and applied a quantitative research methodology.By using the VOSviewer software, we performed a bibliometric analysis based on the topic of non-financial reporting in terms of co-occurrence keywords that reveals the most prominent relationships between non-financial reporting and company performance for the available papers on the research field.The results of the study certify that after the implementation of the Directive 2014/95/EU, the scientific interest in the field of nonfinancial reporting has progressively increased.

The most interest countries in research of non-financial reporting are USA, followed by China, Italy, Toddler Book England, Poland and Romania.