This study approaches the fresh perspective of non-financial reporting (NFR) promoted through the Directive 2014/95/EU (EUD) by providing a state of knowledge, initiatives and approaches on this topic and also by identifying the main patterns developed within this research stream. Based on a structured literature review and statistical methods as Principal Component and cluster analysis, it investigates the progress of scientific research and design undertaken within NFR topic and discloses insights and critical issues for future research agenda. The results reveal the focus of the literature on general issues related to EUD, as well as throughout its specific requirements, using GRI or other national/international frameworks. From a methodological point of view, even though empirical studies prevailed, there are also conceptual studies that analyse the new EUD either on sampled countries or across Europe.

In the wake of increased awareness, as there has been an increasing need for sustainability reporting, research studies have evolved over time. Addressing the challenges and pathways of research in the particular realm of public entities was appropriate to enrich the scientific literature. Since prior studies either conducted a structured literature review on non-financial reporting formats or were focused exclusively on social and environmental accounting, and no bibliometric review has yet been conducted on sustainability reporting in the public sector, this study aims to fill this gap. The objective of the paper is to identify the trends and patterns in knowledge development in the area of sustainability reporting in the public sector to investigate its structure and derive inferences and insights. Bibliometric results reveal that research in this field is still at an early stage, showing an unsteady, slightly upward trend. The literature responded well to the need to enhance the understanding of the public institutions’ role in advancing non-financial reporting and evolved along with the continuous development of the related voluntary frameworks (e.g., GRI, ). In this assent, further studies approaching the first mandatory regulation of non-financial information disclosure (Directive 95/2014/EU) are encouraged.

ESG reporting is widespread, but symbolic commitments do not always reflect substantive practices. This study conducts a systematic literature review of 62 empirical articles published between 2021 and 2025 to synthesize the main determinants and consequences of this disclosure–performance misalignment in ESG reporting (commonly referred to as ESG decoupling). Following the SPAR‐4‐SLR protocol and applying the TCCM framework, the review organizes evidence across theories, contexts, characteristics, and methodological approaches. Drawing on systems theory and performance feedback logic, the study develops an integrative conceptual framework explaining how symbolic and substantive ESG practices interact over time. The framework identifies four recurring mechanism clusters—agency and governance, institutional and regulatory, information asymmetry and signaling, and resource and capability—that shape short‐term tactical responses and longer‐term structural misalignment. The review provides a coherent, theory‐informed synthesis and offers structured insights for future research and for policymakers, managers, and investors concerned with the credibility of ESG reporting.

El objetivo principal de este trabajo es atestiguar el papel primordial de la contabilidad de devengo en el proceso de reforma de la gestión pública, recopilando evidencias sobre los desafíos de la implementación y los resultados percibidos. Este estudio cubre una importante laguna de la literatura y enriquece la investigación científica al apuntalar las cuestiones abordadas en los paradigmas de la Nueva Gestión Pública y la Gobernanza, que ejercen una gran presión sobre la reforma de los sistemas públicos en favor de los principios de devengo. El diseño de la investigación realizada para lograr nuestro objetivo combina con éxito varios métodos y técnicas estadísticas (por ejemplo, análisis de conglomerados, técnica de escalamiento multidimensional, análisis de componentes principales, análisis de correlación) para evaluar el estado de la reforma de la contabilidad de devengo y su capacidad de influir en el grado de cumplimiento de las iniciativas de la gestión pública. Los resultados revelan que la mayoría de los países de la UE y la OCDE han completado sus programas de reforma de la contabilidad de devengo, que aportan muchos beneficios al sistema público en su conjunto, lo que ha dado lugar a importantes logros en las iniciativas de gestión, como la mejora de la transparencia pública y la rendición de cuentas a través de la presentación de informes sobre la contabilidad y la presupuestación. Por lo tanto, el mundo de la acumulación es sin duda la mejor manera de mejorar la gestión del sector público y aumentar su eficiencia, proporcionando información de alta calidad para el proceso de adopción de decisiones y permitiendo también una mayor comparabilidad entre los países a través de la armonización de la presentación de informes. The main aim of this paper is to attest to the foremost role of accruals in achieving the public management reform, gathering evidence on implementation challenges and perceived outcomes. This study covers a significant literature gap and enriches the scientific research by underpinning the questions addressed in the New Public Management and Governance paradigms that put a lot of pressure on reforming public systems towards accrual principles. For fulfilling our goal, we performed an empirical analysis on three stages focusing on identifying the current state of budgeting and accounting bases across EU-OECD countries as a prerequisite of facilitating the wider public management reform initiatives looking for possible connections between them. The research design undergone for achieving our aim successfully combines various statistical methods and techniques (e.g. cluster analysis, Multidimensional Scaling technique, Principal Component Analysis, correlation analysis) to assess the status of accrual reform and its power to influence the degree of public management initiatives’ achievement. The results reveal that a majority of EU-OECD countries have completed their accrual reform programmes that bring many benefits to the public system as a whole, leading to major achievements of management initiatives, such as enhancing public transparency and accountability throughout accounting and budgeting reporting. Thus, accrual world is certainly the best way to improve public sector management and raise its efficiency, providing high-quality information for the decision-making process and allowing as well greater comparability between countries throughout reporting harmonization.

This study explores the role of digitalization in advancing sustainable development and its potential to improve SDG reporting. It investigates how digital technologies, along with other macroeconomic factors such as governance, economic, environmental, and social factors, can enhance the quality and effectiveness of sustainability reporting across different countries. Grounded in stakeholder and resilience theory, the research employs OLS regression along with robustness and heterogeneity tests to ensure the reliability and validity of the findings. The study contributes to the literature by highlighting the interconnections between digitalization, corporate governance, and SDG reporting. It also reveals that corporate governance does moderate the relationship between digitalization and SDG reporting. The findings show that countries with higher adoption of digital technologies tend to demonstrate improved sustainability reporting, along with strong performance in environmental health, ecosystem vitality, and economic progress. However, digitalization proves to be a significant driver of SDG reporting in emerging economies but does not have the same effect in advanced countries. From a practical perspective, the study suggests that governments and organizations should prioritize digitalization strategies and governance frameworks to enhance sustainability reporting and better align with the global development goals set out in the 2030 Agenda.

This study aims to advance knowledge in the field of non-financial reporting (NFR) research by examining how academic and business insights into the qualitative dimensions of NFR have shaped the requirements of the new CSRD (Corporate Sustainability Reporting Directive) and its desired outcome of increased transparency.The research design enriches scholarship by combining the methodologies of systematic and integrative literature review, and lays the foundations for a conceptual model based on a literature taxonomy to support further research. This study represents the first attempt to empirically address the links between academics, business practitioners and regulators by integrating them into an original conceptual model based on the Belief-Action-Outcome framework. It highlights the interconnectedness between the cognitive, attitudinal and behavioural dimensions of the tripartite relationship derived from the literature taxonomy using partial least squares structural equation modelling (PLS-SEM).The results reveal meaningful relationships between the three perspectives, as hypothesised, which shed light on the valuable contributions of academics to the NFR regulatory process. Specifically, academic insights into the qualitative dimensions of NFRs positively influenced the requirements of CSRD and its outcome of increased transparency. In addition, practitioners' attitudes expressed through public consultations on NFRD reinforced this outcome through their positive moderating effect.The study is relevant to regulators, practitioners and academics interested in engaging in challenging debates about sustainability reporting. It catalyzes understanding the link between academic and real-world evidence, supporting regulatory progress, and leading to a virtuous cycle of value creation and meaningful communication. El objetivo de este estudio es avanzar en el conocimiento de la investigación sobre la información no financiera (IRNF), investigando el modo en que las ideas académicas y empresariales sobre las dimensiones cualitativas de la IRNF han dado forma a los requisitos de la nueva Directiva sobre la elaboración de informes de sostenibilidad de las empresas (CSRD, por sus siglas en inglés) y a su resultado deseado de aumentar la transparencia.El diseño de la investigación enriquece la literatura existente al combinar las metodologías de revisión bibliográfica sistemática e integradora, sentando las bases de un modelo conceptualizado basado en una taxonomía bibliográfica destinada a respaldar futuras investigaciones.Este estudio representa el primer intento de abordar empíricamente las conexiones entre los académicos, los profesionales de la empresa y los organismos reguladores, integrándolas en un modelo conceptualizado original basado en el marco Creencia-Acción-Resultado. En concreto, pone de relieve la interconexión entre las dimensiones cognitiva, actitudinal y conductual de la relación tripartita derivada de la taxonomía bibliográfica, utilizando la modelización de ecuaciones estructurales por mínimos cuadrados parciales (PLS-SEM).Los resultados revelan conexiones significativas entre las tres perspectivas, según la hipótesis formulada, que arrojan luz sobre las valiosas contribuciones del mundo académico al proceso regulador de los NFR, fomentando un sentimiento de confianza y un mayor desarrollo. En concreto, los conocimientos académicos sobre las dimensiones cualitativas de los NFR influyeron positivamente en los requisitos del CSRD y en su resultado de mejora de la transparencia. Además, las actitudes de los profesionales expresadas a través de consultas públicas sobre el NFRD reforzaron este resultado debido a su efecto moderador positivo.El estudio es relevante para los reguladores, los profesionales y el mundo académico interesados en participar en debates estimulantes sobre la elaboración de informes de sostenibilidad. Sirve de catalizador para comprender el vínculo entre las pruebas científicas y las del mundo real, apoyar los avances en la normativa y orientar hacia un ciclo positivo de creación de valor y comunicación significativa.