Towards a conceptualised belief-action-outcome model for enhanced non-financial reporting: A systematic and integrative review

Towards a conceptualised belief-action-outcome model for enhanced non-financial reporting: A systematic and integrative review

This study aims to advance knowledge in the field of non-financial reporting (NFR) research by examining how academic and business insights into the qualitative dimensions of NFR have shaped the requirements of the new CSRD (Corporate Sustainability Reporting Directive) and its desired outcome of i...

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Bibliographic Details
Main Author: Cristina Alexandrina Ştefănescu
Format: Article
Language:English
Published: Universidad de Murcia 2025-01-01
Series:Revista de Contabilidad: Spanish Accounting Review
Subjects:
Non-financial information
Disclosure quality
Corporate sustainability reporting
Belief-action-outcome framework
Literature review
PLS-SEM modelling
Online Access:https://revistas.um.es/rcsar/article/view/568861
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