Research Status on Non-financial Information Disclosure

DOI

10.2991/978-94-6463-874-5_32How to use a DOI?

Keywords

Non-financial Information Disclosure; ESG Information Disclosure; Institutional Optimization

Abstract

In recent years, non-financial information disclosure has emerged as a critical focus in corporate governance research. Studies from 2018 to 2023 reveal that disclosure motivations are dual-faceted, combining voluntary strategic initiatives with mandatory regulatory compliance, while their economic consequences manifest multidimensional impacts on market performance and stakeholder trust. Furthermore, institutional environments, particularly corporate governance structures and policy frameworks, significantly moderate disclosure quality by shaping accountability mechanisms and transparency standards. Although creditor protection has been increasingly linked to enhanced disclosure practices, existing research faces three key limitations: insufficient localization of theoretical frameworks in diverse institutional contexts, limited longitudinal analysis of long-term effects, and underdeveloped exploration of technology-enabled disclosure pathways. Notably, the interplay between digital transformation and disclosure dynamics remains underexamined despite its growing relevance. To address these gaps, future research should prioritize context-specific investigations, particularly within China’s unique institutional landscape, where state-market dynamics and dig-italization policies create distinct challenges and opportunities. Additionally, integrating emerging technologies like AI and blockchain into disclosure frameworks warrants systematic exploration to understand their role in optimizing information accuracy and stakeholder engagement. By bridging these theoretical and practical dimensions, scholars can better inform policy design and corporate strategies, ultimately fostering sustainable value creation through adaptive, evidence-based disclosure practices.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Run Shi
PY  - 2025
DA  - 2025/11/03
TI  - Research Status on Non-financial Information Disclosure
BT  - Proceedings of the 2025 International Conference on Financial Innovation and Marketing Management (FIMM 2025)
PB  - Atlantis Press
SP  - 256
EP  - 261
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-874-5_32
DO  - 10.2991/978-94-6463-874-5_32
ID  - Shi2025
ER  -