Abstract:

In the framework of research published on risk reporting between 2000 and 2020, this article aims to review the relevant literature on the subject and develop the scientific perspective for future studies with the synthesis of existing literary data. The study found that a significant part of the studies conducted after 2010 were conducted on non-financial enterprises and covered a single country. The conclusion is that the whole thesis and the vast majority of the articles are prepared in European countries and often reveal the degree of relationship between the various characteristics of the business (size, structure of the board of directors, the operating sector) and the level of risk reporting.

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Abstract:

The article aims to develop a scientific perspective for future studies by reviewing the relevant literature and synthesizing the available literature data within the framework of published studies on risk reporting between 2000 and 2020 years. In this research which content analysis is preferred in data collection was determined that a significant part of the studies examined were carried out after 2010, practiced on non-financial enterprises and covered a single country. In addition, that the majority of the articles and theses, both in papers and theses, are prepared in European countries and generally reveal the degree of relationship between various aspects of the enterprise (size, the structure of board, sector in which they operate) and the level of risk reporting has been concluded.