Akademik Veri Yönetim Sistemi
Journal of Business Economics and Finance, cilt.14, sa.1, ss.25-33, 2025 (Hakemli Dergi)
Purpose-Non-financial information disclosures regarding companies' sustainability efforts are in the spotlight. Therefore, companies are turning to environmental and social activities rather than the traditional approach focused on making profits. In this context, it is important to disclose non-financial information in a transparent manner as well as financial information. The study is conducted to determine whether corporate governance (CG) qualities and firm performance affect the disclosure of non-financial information. Methodology- Within the scope of the study, a sample is created using data from 443 companies in European countries. In the study, panel data analysis is applied to the sample created for the years 2016–2020. Findings- Study findings show the impact of financial performance (FP) and firm size on non-financial information disclosures. In addition, study findings reveal that corporate governance qualities also positively affect the disclosure of non-financial information. In this sense, it is seen that characteristics such as board size and having independent members contribute to greater disclosure of environmental information. Conclusion- The study shows that companies that are large, have CG, or have high FP may be more focused on environmental activities and may disclose more non-financial information.