Abstract:Purpose
This paper aims to systematically review the field of non-financial reporting (NFR) in hybrid organizations, focusing on state-owned enterprises, third-sector organizations and public–private partnerships. This is a timely attempt to identify the state of the art in the literature and outline the future research agenda. The paper answers two research questions: RQ1. What can be learned about NFR in hybrid organizations from the existing literature? RQ2. What are the future avenues for research on the t… Show more
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.