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dc.contributor.authorHassan, A-
dc.contributor.authorElamer, AA-
dc.contributor.authorLodh, S-
dc.contributor.authorRoberts, L-
dc.contributor.authorNandy, M-
dc.identifier.citationHassan, 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:
dc.descriptionPreprint of the paper published in Corporate Social Responsibility and Environmental Management, 20 May 2021 at:
dc.description.abstractCopyright © 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.en_US
dc.format.extent1 - 22 (22)-
dc.publisherElsevier BVen_US
dc.subjectbusiness reportingen_US
dc.subjectcovid-19 crisisen_US
dc.subjectsustainable developmenten_US
dc.subjectnon-financial reportingen_US
dc.subjectcircular economyen_US
dc.subjectintegrated reportingen_US
dc.subjectstakeholder engagementen_US
dc.titleThe Future of Non-Financial Businesses Reporting: Learning from the Covid-19 Pandemicen_US
dc.relation.isPartOfSSRN Electronic Journal-
pubs.publication-statusPublished online-
Appears in Collections:Brunel Business School Research Papers

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