Non-financial reporting may include: a review of the company's business and the principal risks and uncertainties it faces, the company's corporate governance (for example diversity on boards), their environmental behaviours, corporate social responsibility. This research, commissioned by BEIS...

Purpose of the article: In Nigeria, it is not compulsory for listed companies to report their corporate social responsibility in their financial report. However, some firms are reporting their social responsibility to their stakeholders, while some companies fail to do so. Some studies conducted...