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September 10, 2025

A Critical Review of Non-Financial Disclosure Measurement Methods

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Authors

AMAsma MechtaZSZsuzsanna SzélesÁSÁgnes Siklósi

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Overview

Systematic literature review identifies strengths and weaknesses in measurement methods, highlighting AI and NLP's role.

Key Points

  • Non-financial disclosure measurement methods face challenges of bias and subjectivity in corporate reporting.
  • Content analysis, disclosure indices, and market-based measures are among five primary NFD measurement techniques examined.
  • Emerging technologies like AI and machine learning could enhance the reliability of non-financial disclosures.
  • The study advocates for adaptive frameworks to improve the quality and comparability of disclosures across industries.

Cite This Study

Mechta et al. (2025) studied this question.

synapsesocial.com/papers/68c24364b210217d647a6d89https://doi.org/10.14513/tge-jres.00415
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