The Future of Corporate Reporting

This Special Issue originates from the Symposium titled: ‘Challenges in Corporate Reporting: The Role for the Academic Community in “Non-Financial” Reporting’, which took place at the 42nd European Accounting Association (EAA) Annual Congress in May 2019 in Paphos, Cyprus, and was attended by one of the guest editors as a panelist.1 The Call for Papers was open and public, hence inviting any researcher interested in the subject to submit a manuscript. It aimed to provide a high-quality outlet for presenting research insights and findings from various perspectives on corporate reporting. It is important to highlight that the COVID-19 pandemic (which began even before the Special Issue’s deadline) has made the editorial process more difficult for everyone involved – particularly the authors and the reviewers whom we sincerely thank for their perseverance and support in the editorial process, respectively. Thanks to them, we have finally been able to complete the Special Issue in December 2021, with seven papers passing the thorough and rigorous peer review process, and eventually accepted for publication. In the Call for Papers, we had stated that the Special Issue was particularly interested in ‘stimulating the debate about the status quo and future directions of corporate reporting’ and we invited ‘papers dealing with the broad area of narrative reports, both financial and nonfinancial (e.g. IFRS management commentary, management reporting, nonfinancial reporting, reporting on climate change, integrated reporting)’. This collection of seven papers provides a solid response to this call.