To some extent, disclosure of non-financial reporting has responded to corporate social responsibility derived from the existence of a "social contract". However, some studies suggest that this is due to an interest in pretending rather than being socially responsible. In view of the new information requirements related mainly to social and environmental information, it is required an exhaustive analysis of the needs of users and the impact that such financial reporting may have on the entities obliged to provide it. This is an emerging research line.

non-financial reporting, requirements

• Economics and Business