ABSRJ 2022 Volume 13, Number 2

Review of research in the field of financial and non-financial reporting and its connection to sustainable development

Ivana Martinčević
University North, Croatia
ivana.martincevic@unin.hr

Vesna Sesar
University North, Croatia
vesna.sesar@unin.hr

Krešimir Buntak
University North, Croatia
kresimir.buntak@unin.hr

Abstract

The aim of this paper is: (1) to explore the theoretical background on financial and non–financial reporting, and sustainable development; (2) to research and review novelties that academic researchers have done in the field of financial and non-financial reporting; (3) to research and review novelties that academic researchers have done in the field of financial and non-financial reporting and their links to sustainable development; and (4) to provide a review of the research literature in these areas. In our research, we have used the detailed analysis of literature review, using the Scopus database, to summarize past findings in a research field. By analysing the relevant scientific sources and based on the results of the research, it can be concluded that there is lack of research in the area that connects financial and non-financial reporting to sustainable development and it needs further efforts and research. The intention and goal of this research was to make not only academic researchers but also managers in practice aware of the importance of financial and non-financial reporting in the function of sustainable development, as well as to make researchers and practitioners aware that there is insufficient research in this area. The obtained results can be used to expand the current scientific knowledge about the financial and non-financial reporting and its connection to sustainable development.

Keywords: sustainable development; financial reporting; non-financial reporting; sustainable management; reporting regulations

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