IDEAS home Printed from https://ideas.repec.org/a/ovi/oviste/vxxiiiy2023i2p740-744.html
   My bibliography  Save this article

Bibliometric Analysis of the Literature on Reporting Non-Financial Information in Emerging Economy Countries

Author

Listed:
  • Aurel-Constantin Lupu

    (“1st of December 1918” University of Alba Iulia, Romania)

  • Oana Raluca Ivan

    (“1st of December 1918” University of Alba Iulia, Romania)

Abstract

Non-financial information has become crucial for reporting corporate social responsibility in the European Union (EU) and not only in the EU, the meaning of the term "non-financial information" is not clearly defined. This term has been used by various reporting models and standards in recent decades, encouraging different interpretations encompassing contextual narrative information about information about intangible assets and intellectual capital, environmental, social and governance issues. Thus, the meaning of the term "non-financial information" can be contextually or geographically dependent, and often its interpretation most likely depends on the perception of the sender of the information (preparator) and receiver (interested party). Non-financial information includes an overview of issues related to environmental and social impacts and policies of the company. The purpose of this paper is to to find out the interest evolution within the emerging economies.

Suggested Citation

  • Aurel-Constantin Lupu & Oana Raluca Ivan, 2023. "Bibliometric Analysis of the Literature on Reporting Non-Financial Information in Emerging Economy Countries," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 740-744, December.
    • Handle: RePEc:ovi:oviste:v:xxiii:y:2023:i:2:p:740-744
    as

    Download full text from publisher

    File URL: https://stec.univ-ovidius.ro/html/anale/ENG/wp-content/uploads/2024/02/18-3.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    bibliometric analysis; emerging economies; non-financial reporting;
    All these keywords.

    JEL classification:

    • O00 - Economic Development, Innovation, Technological Change, and Growth - - General - - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ovi:oviste:v:xxiii:y:2023:i:2:p:740-744. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Gheorghiu Gabriela (email available below). General contact details of provider: https://edirc.repec.org/data/feoviro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.