Unveiling national culture’s influence on non-financial reporting: a systematic literature review

Abstract

Purpose This study investigates how national culture influences non-financial reporting (NFR) by reviewing existing studies on the topic and proposing a research agenda. The review addresses two research questions: (1) What are the main characteristics of studies examining the influence of national culture on NFR? (2) Which themes and cultural factors have received attention and can be systematised to guide future research and address regulatory and implementation challenges? Design/methodology/approach We conduct a systematic literature review (SLR) of 60 academic articles indexed in Scopus from 1999 to 2024 to identify conceptually relevant themes, from which we derive a conceptual framework and avenues for future research. Findings The review reveals a fragmented yet growing body of literature and organises its insights into a conceptual framework based on three key stages of NFR: adoption, content and assurance. Five themes and six subthemes emerge, highlighting the recurring influence of some cultural dimensions. The review also reveals notable research gaps, including an overreliance on Hofstede's cultural framework, a lack of methodological diversity, a limited focus on strategic and governance-related disclosures and language use, and the underexplored interplay between NFR, national culture and regulatory contexts. Future research is encouraged to examine how cultural traits interact with regulation in the adoption of NFR, influence reporting quality and narratives, and affect the credibility and effectiveness of assurance practices. Originality/value To the best of our knowledge, this is the first SLR to focus specifically on the role of national culture in NFR. The study advances prior work on cultural influences in accounting by narrowing the focus to the NFR domain. In addition, it enriches the literature on NFR determinants by isolating national culture as a key factor. In doing so, the study lays the groundwork for future research on how cultural traits may support or challenge the effectiveness of mandatory NFR frameworks across countries.