Systematic literature review of relationships between non-financial reporting quality and company-level factors

This systematic review deals with empirical research on European Union companies that apply NFRD, starting with 2017 onwards. According to the Directive 2014/95/EU, Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive, which is to be applied starting on 1 January 2017 or during the calendar year 2017. All identified records, for 2016-2023, were downloaded in Excel files, the unique field being the digital object identifier (DOI). The date of database access and download was 12 April 2023. The results comprise 618 articles which are subject to further screening. After the screening process, 602 articles were excluded from the analysis. The end result of the systematic procedure contains 16 articles, analyzed in the deposited files.