Purpose

This paper discusses the current state of research into Directive 2014/95/EU and non-financial disclosure (NFD), with the aim of offering a future research agenda.

Design/methodology/approach

The authors have conducted a systematic literature review of 78 studies spanning seven years (2014–2020) that address Directive 2014/95/EU.

Findings

The literature review revealed four main avenues for future research. First, future studies could focus on addressing issues related to the EU Directive's potential impacts, both in terms of NFD and companies' financial performance. Second, because context plays an important role in defining the regulation's impact, future research should consider these contextual factors in NFD. Third, further research should investigate the interplay between the binding requirements of the Directive and the non-binding guidelines suggested to implement it. Finally, future research would do well to employ additional theoretical approaches in order to interpret the Directive's diverse effects for various countries, organisations and timelines.

Research limitations/implications

This research agenda is intended to help scholars in this field to understand what has yet to be known in order to develop a complete understanding of the EU Directive on non-financial information disclosure.

Practical implications

Focussing on the Directive's implementation across countries and organisations with a longitudinal approach, this paper could indicate whether or not mandatory reporting enhances non-financial information disclosure and consequently, organisational actions. This work could inform both companies' and policymakers' approach to disclosure, whether mandatory or otherwise.

Originality/value

To date, many studies have focussed on specific issues regarding the EU Directive. This paper, however, presents the first systematic literature review considering the current state of research into the EU Directive, thus drawing a future research agenda.

中文翻译：

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指令2014/95 / EU：制定研究议程

目的

本文讨论了2014/95 / EU指令和非财务披露（NFD）的研究现状，旨在提供未来的研究议程。

设计/方法/方法

作者对涉及指令2014/95 / EU的七年（2014-2020年）的78项研究进行了系统的文献综述。

发现

文献综述揭示了未来研究的四个主要途径。首先，未来的研究可能会集中于解决与欧盟指令潜在影响相关的问题，无论是基于NFD还是公司的财务绩效。其次，由于上下文在定义法规影响方面起着重要作用，因此未来的研究应在NFD中考虑这些上下文因素。第三，进一步的研究应调查该指令的约束要求与为实施该建议而建议的非约束性指南之间的相互作用。最后，将来的研究将很好地采用其他理论方法，以解释该指令对各个国家，组织和时间表的不同影响。

研究局限/意义

该研究议程旨在帮助该领域的学者了解尚待了解的内容，以便对欧盟关于非金融信息公开的指令有完整的理解。

实际影响

本文以纵向方式着眼于该指令在各个国家和组织之间的实施，可以说明强制性报告是否增强了非财务信息的披露，从而增强了组织的行动。这项工作可以为公司和政策制定者的信息披露方法提供参考，无论是强制性还是其他方式。

创意/价值

迄今为止，许多研究都集中在与欧盟指令有关的特定问题上。然而，本文提出了第一个系统的文献综述，其中考虑了欧盟指令的研究现状，从而提出了未来的研究议程。