Corporate Reporting Concept and the Emergence of Nonfinancial Information Reporting: A Literature Review

Saleh Mohammed Mashehdul Islam


Corporations are slow to adapt with changing demand of information reporting practice. The study objective of this research is to take a step towards filling the ‘information gap’ of corporate stakeholders and corporations seeking to expose more information reporting. The primary purpose of this research is to motivate corporate entities for adopting recent development of reporting information. This paper provides a broader review of accounting literature and pays specific attention to the existing corporate reporting frameworks. It also provides a critical review of the development of conventional accounting theories. Discussions and arguments are presented to provide the theoretical justification relevant to this study. Literature related to corporate reporting concept reveals that companies increasingly require expanded reporting practice to meet the recent demand of the audiences of corporate reports. An adoption of good corporate information reporting becomes vital and may well be the determining factor for the survival/success of an organization, especially large scale businesses. The interrelated dynamics of corporate information make up the challenges of reporting practice. The need for nonfinancial reporting is to meet the challenges of a globalized environment by promoting the use of information intensive and knowledge driven process of business activities.

Keywords:Corporate Information Reporting, Corporate Information Disclosures, Nonfinancial Information Disclosures, Corporate Stakeholders.

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ISSN (Paper)2222-1697 ISSN (Online)2222-2847

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