Integration of literature on NFR based on bibliometric analysis
| NFR variables (Turzo et al., 2022; Brescia and Campra, 2023) | Bibliometric analysis |
|---|---|
| SDGs | x |
| Financial and non-financial and value | |
| IIRC six capital | x |
| Intellectual capital and value | |
| IIRC framework affects high quality of corporate information | |
| Forecasting | x KPI and new technologies (such as machine learning) |
| Social legitimacy | |
| Support decision-making process | x and reduces risk or grant loans |
| Gender diversification of the board | x |
| Internal committees and quality of information | |
| Institutional push for SDG adoption | |
| Managerial approach to report non-financial activities | |
| Adoption of mandatory rules to legitimise activities and reduce risks of greenwashing | |
| Reduce insurance costs and risks | |
| Decupling information and access to unique data | |
| Environment and GRI adoption | x |
| Gas emissions, energy consumption, and use of materials | |
| Presentation of investment | |
| External audit to guarantee information | |
| Disclosure and measurement of green investment | x based on taxonomy |
| Common standard (es. GRI) for materiality | |
| Common standard (es. GRI) for comparability | |
| Common standard (es. GRI) to detect benchmark | |
| Standard approach of communication and employee satisfaction based on graduates’ approach | |
| Taxonomy and circular economy | |
| Green Bond Portfolio | |
| Legal, Philanthropic, and Ethical dimensions effects on financial results | |
| ESG harmonization indexes in Europe |
| NFR variables ( | Bibliometric analysis |
|---|---|
| SDGs | x |
| Financial and non-financial and value | |
| IIRC six capital | x |
| Intellectual capital and value | |
| IIRC framework affects high quality of corporate information | |
| Forecasting | x KPI and new technologies (such as machine learning) |
| Social legitimacy | |
| Support decision-making process | x and reduces risk or grant loans |
| Gender diversification of the board | x |
| Internal committees and quality of information | |
| Institutional push for SDG adoption | |
| Managerial approach to report non-financial activities | |
| Adoption of mandatory rules to legitimise activities and reduce risks of greenwashing | |
| Reduce insurance costs and risks | |
| Decupling information and access to unique data | |
| Environment and GRI adoption | x |
| Gas emissions, energy consumption, and use of materials | |
| Presentation of investment | |
| External audit to guarantee information | |
| Disclosure and measurement of green investment | x based on taxonomy |
| Common standard (es. GRI) for materiality | |
| Common standard (es. GRI) for comparability | |
| Common standard (es. GRI) to detect benchmark | |
| Standard approach of communication and employee satisfaction based on graduates’ approach | |
| Taxonomy and circular economy | |
| Green Bond Portfolio | |
| Legal, Philanthropic, and Ethical dimensions effects on financial results | |
| ESG harmonization indexes in Europe |
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