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Title: The Future of Non-Financial Businesses Reporting: Learning from the Covid-19 Pandemic
Authors: Hassan, A
Elamer, AA
Lodh, S
Roberts, L
Nandy, M
Keywords: business reporting;covid-19 crisis;sustainable development;non-financial reporting;circular economy;integrated reporting;biodiversity;stakeholder engagement
Issue Date: 14-Apr-2021
Publisher: Elsevier BV
Citation: Hassan, A., Elamer, A.A., Lodh, S., Roberts, L. and Nandy, M. (2021) 'The Future of Non-Financial Businesses Reporting: Learning from the COVID-19 Pandemic', SSRN Electronic Journal, pp. 1 - 22 (22). doi: 10.2139/ssrn.3824714. Available at SSRN:
Abstract: Copyright © 2021 The Author(s). 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.
Description: Preprint of the paper published in Corporate Social Responsibility and Environmental Management, 20 May 2021 at:
Other Identifiers: 3824714
Appears in Collections:Brunel Business School Research Papers

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