What is Non-Financial Information

The disclosure of non-financial information by companies in their annual reports is becoming increasingly important due to its interest for stakeholders' decision-making. This chapter aims to map research articles that have addressed the study of non-financial information in the last 20 years and have been published in journals indexed in the Web of Science (JCR) and Scopus (SJR) databases. The analyses carried out are described from a triple perspective: meta-perspective, content-based perspective, and methodological perspective. The main results obtained show the growing interest in research on non-financial information in terms of both quantity and quality of the publications. This study may be of interest to researchers, regulatory bodies, and other economic and social agents.