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Corporate risk disclosure: A systematic literature review and future research agenda

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  • Erastus Mbithi
  • Tankiso Moloi
  • David Wangombe

Abstract

This paper provides a systematic review of literature on corporate risk disclosure (CRD): meaning, measures of quality of CRD and directions for future research. This was achieved by obtaining journals from the Association of Business Schools (ABS) 2021 journal ranking guide. The next step involved a detailed search on journal databases to identify how the word “quality” and the term “corporate risk disclosure” have been used. The search produced 59 accounting and non-accounting articles published between 2004 and 2021. The findings show that there is an increase in the number of studies on quality of CRD during the study period. The study also found that there are two perspectives commonly used to conceptualise quality of CRD, namely pre-modern and modern perspectives. In addition, there is no uniform basis to study and measure quality of CRD. The paper encourages researchers to precisely state their perspective of risk before engaging in quality of CRD research for their output to be meaningful. The study generates important insights for regulators and policymakers when measuring quality of CRD.

Suggested Citation

  • Erastus Mbithi & Tankiso Moloi & David Wangombe, 2022. "Corporate risk disclosure: A systematic literature review and future research agenda," Cogent Business & Management, Taylor & Francis Journals, vol. 9(1), pages 2105569-210, December.
    • Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2105569
    DOI: 10.1080/23311975.2022.2105569
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    Cited by:

    1. Vitolla, Filippo & Raimo, Nicola & Campobasso, Francesco & Giakoumelou, Anastasia, 2023. "Risk disclosure in sustainability reports: Empirical evidence from the energy sector," Utilities Policy, Elsevier, vol. 82(C).
    2. Monique Bruwer & Salomé Elizabeth Scholtz & Leon Tielman De Beer & Johanna Christina Rothmann, 2022. "The Human Capital Risk Reporting of Listed South African Companies: Exploring a Reporting Framework to Support Corporate Governance," Administrative Sciences, MDPI, vol. 12(4), pages 1-24, September.

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