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Non-financial Disclosure and Reporting
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Non-financial Disclosure and Reporting

A special issue of Journal of Risk and Financial Management (ISSN 1911-8074). This special issue belongs to the section "Sustainability and Finance".

Deadline for manuscript submissions: closed (1 December 2022) | Viewed by 2737

Special Issue Editors

Dr. Siqi Li

E-Mail Website
Guest Editor
Department of Accounting, Leavey School of Business, Santa Clara University, Santa Clara, CA 95053, USA
Interests: International Financial Reporting Standards (IFRS); cross-listing; disclosure; financial reporting regulations; corporate governance
Dr. Jinshuai Hu

E-Mail Website
Guest Editor
Institute for Financial & Accounting Studies, Xiamen University, 422 Siming South Road, Xiamen 361005, China
Interests: accounting information in global capital markets; financial accounting; financial reporting; corporate governance

Special Issue Information

Dear Colleagues,

This Special Issue of Journal of Risk and Financial Management focuses on non-financial reporting and disclosure, and, specifically, the role of accounting in measuring and reporting firms’ activities in environmental, social, and governance or sustainability. We invite the submission of insightful and relevant research on topics such as the real effects of non-financial disclosures and sustainability reporting, the role of ESG disclosures in stakeholder decision making, the use of sustainability or CSR reports for performance evaluation and compensation, the role of auditors, institutional investors, and financial analysts and other market participants, and issues in the implementation and design of effective sustainability reporting standards. While we welcome submissions of theoretical, empirical, and experimental studies, we particularly encourage studies that employ empirical methodologies.

Dr. Siqi Li
Dr. Jinshuai Hu
Guest Editors

Manuscript Submission Information

Manuscripts should be submitted online at www.mdpi.com by registering and logging in to this website. Once you are registered, click here to go to the submission form. Manuscripts can be submitted until the deadline. All submissions that pass pre-check are peer-reviewed. Accepted papers will be published continuously in the journal (as soon as accepted) and will be listed together on the special issue website. Research articles, review articles as well as short communications are invited. For planned papers, a title and short abstract (about 100 words) can be sent to the Editorial Office for announcement on this website.

Submitted manuscripts should not have been published previously, nor be under consideration for publication elsewhere (except conference proceedings papers). All manuscripts are thoroughly refereed through a single-blind peer-review process. A guide for authors and other relevant information for submission of manuscripts is available on the Instructions for Authors page. Journal of Risk and Financial Management is an international peer-reviewed open access monthly journal published by MDPI.

Please visit the Instructions for Authors page before submitting a manuscript. The Article Processing Charge (APC) for publication in this open access journal is 1400 CHF (Swiss Francs). Submitted papers should be well formatted and use good English. Authors may use MDPI's English editing service prior to publication or during author revisions.

Keywords

  • sustainability reporting
  • environmental, social, and governance (ESG) disclosure
  • non-financial disclosure
  • social responsibility.

Published Papers (1 paper)

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Research

18 pages, 1397 KiB  
Article
A Futuristic View of Using XBRL Technology in Non-Financial Sustainability Reporting: The Case of the FDIC
by Rania Mousa and Peterson K. Ozili
J. Risk Financial Manag. 2023, 16(1), 1; https://doi.org/10.3390/jrfm16010001 - 20 Dec 2022
Cited by 2 | Viewed by 1986
Abstract
The rapid use and development of information and communication technology capabilities in the public sector has revolutionized the mechanism that government agencies use to collect, process, and disseminate data. Electronic government is one of the strategic initiatives that many government agencies have considered [...] Read more.
The rapid use and development of information and communication technology capabilities in the public sector has revolutionized the mechanism that government agencies use to collect, process, and disseminate data. Electronic government is one of the strategic initiatives that many government agencies have considered adopting to offer efficient web-based services and operations. Although there have been efforts to examine the implementation process of technological innovations in financial and business reporting, many government agencies are about to face a bigger challenge in developing or adopting current technologies to assess their usefulness for non-financial sustainability reporting. The Extensible Business Reporting Language, XBRL, has been adopted by the U.S. Federal Deposit Insurance Corporation (FDIC) to process financial data in the quarterly call reports filed by banks. Using Rogers’ well-established theory of innovation adoption process, this paper discusses the FDIC’s XBRL implementation process and investigates the roles and experiences of the agency’s stakeholders. A case study research methodology, supported by semi-structured interviews, is used to explore each phase of the implementation process. The findings reveal that the process was facilitated by stakeholder engagement, technical support, and the agency’s strategic decision-making process. This paper contributes to the literature by examining the applications, benefits, and challenges of using XBRL technology to process non-financial sustainability data, which is still an under-researched area. Therefore, the implications for using the technology in non-financial reporting will be insightful for future regulatory adopters and their stakeholders including filer banks, software vendors, and various users of financial and non-financial information. Full article
(This article belongs to the Special Issue Non-financial Disclosure and Reporting)
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