Description:
The need for non-financial reporting was strengthened by the challenges of a globalized environment based on the knowledge of business activities and on the promotion of the use of information. Accounting professionals have come to challenge the traditional business financial reporting model, arguing that when evaluating a company's past and future performance, the need to inform all stakeholders is not adequately met. Several articles do not clearly define non-financial reporting, the authors referring only to basic concepts used in research, such as environmental reporting, sustainability/durability reporting, social reporting, ethics and durability reporting, corporate reporting, corporate governance reporting, social responsibility reporting, integrated financial and non-financial information reporting, risk and capital management report. Analysing the publications that research the non-financial reporting, we identify in the decreasing order of frequency, the following terms: non-financial information, non-financial reporting, non-financial disclosure and extra-financial information/disclosure/reporting. Based on these considerations, in the incipient phase of our research, we carry out a systematic literature review (SLR) in order to identify and analyse the research trends, methods and research frameworks used in identifying non-financial reporting types, the way in which performance is reflected in these reports and how stakeholders influence the economic entity in designing the reporting method. One challenge in achieving this SLR was the fact that there is no guide for carrying out this type of literary review in the field of accounting, and that there is sufficient fragmentation in the research literature in terms of defining non-financial information and non-financial reporting.