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DC Field | Value | Language |
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dc.contributor.author | Hassan, A | - |
dc.contributor.author | Elamer, A | - |
dc.contributor.author | Lodh, S | - |
dc.contributor.author | Roberts, L | - |
dc.contributor.author | Nandy, M | - |
dc.date.accessioned | 2021-04-14T15:56:31Z | - |
dc.date.available | 2021-04-14T15:56:31Z | - |
dc.date.issued | 2021-05-20 | - |
dc.identifier.citation | Hassan, A., Elamer, A., Lodh, S., Roberts, L. and Nandy, M. (2021) 'The Future of Non-Financial Businesses Reporting: Learning from the Covid-19 Pandemic', Corporate Social Responsibility and Environmental Management, 28, 4, pp. 2131 - 2040. doi: 10.1002/csr.2145. | en_US |
dc.identifier.issn | 1535-3958 | - |
dc.identifier.uri | https://bura.brunel.ac.uk/handle/2438/22541 | - |
dc.description.abstract | © 2021 The Authors. In this paper we conceptually identify the gap in the literature about lack of business's awareness in non -financial activities, especially biodiversity, which can be responsible for crisis like Covid-19 which can adversely affect the global economy. We recommend approaches to existing business about how to enhance the quality of reporting by considering non-human element in reporting and making it more comprehensive for the stakeholders. We adopt Actor Network Theory (ANT) and the Natural Inventory Model to support our argument that nature consists of both human and non-human. From our observation about the Covid-19 crisis and by consulting the existing relevant literature on CSR, Covid-19, non-financial reporting and integrated reports (IR), we propose the implication of non-financial reporting by companies based on a theoretical framework. We recommend that companies should implement/adopt Circular Economy concept for sustainable business model and report on biodiversity and extinction accounting in more structured and mandatory way via producing IR to create value on short, medium and long terms. This is the first paper to tackle the Covid-19 crisis and offer solution for future reporting. The findings will add value in the academia and society. | - |
dc.format.extent | 1231 - 1240 (10) | - |
dc.format.medium | Print-Electronic | - |
dc.language.iso | en | en_US |
dc.publisher | Wiley on behalf of ERP Environment | en_US |
dc.rights | © 2021 The Authors. This is an open access article under the terms of the Creative Commons Attribution License, which permits use, distribution and reproduction in any medium, provided the original work is properly cited. | - |
dc.rights.uri | https://creativecommons.org/licenses/by/4.0/ | - |
dc.subject | business reporting | en_US |
dc.subject | Covid-19 crisis | en_US |
dc.subject | sustainable development | en_US |
dc.subject | non-financial reporting | en_US |
dc.subject | circular economy | en_US |
dc.subject | integrated reporting | en_US |
dc.subject | biodiversity | en_US |
dc.subject | stakeholder engagement | en_US |
dc.title | The Future of Non-Financial Businesses Reporting: Learning from the Covid-19 Pandemic | en_US |
dc.type | Article | en_US |
dc.identifier.doi | https://doi.org/10.1002/csr.2145 | - |
dc.relation.isPartOf | Corporate Social Responsibility and Environmental Management | - |
pubs.issue | 4 | - |
pubs.publication-status | Published online | - |
pubs.volume | 28 | - |
dc.identifier.eissn | 1535-3966 | - |
Appears in Collections: | Brunel Business School Research Papers |
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FullText.pdf | 1.27 MB | Adobe PDF | View/Open |
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