Consumer studies on millennials have focused on shopper behavioural differences with their old baby boomer generation. A significant distinction between these two groups have been their relationship and interaction with technology across all facets of life, including shopping. Millennials are generally regarded as early adopters of digital technology and its use in daily activities, hence their reference to digital natives. Compared to the baby boomers, who are late adopters and are called digital immigrants. Africa's millennials constitute at least 30% of Africa's population, making them a key attraction for marketers, yet their interests are often treated as a homogenous segment similar to global millennials from advanced economies.

These days, corporate risk management has become a major concern in the corporate world. Companies in the global environment are exposed to diverse kinds of risks that are affecting the decisions of investors and other stakeholders. Therefore, companies are expected to not only identify and manage risks but also voluntarily report the same to the stakeholders. Increasingly, standard setters and regulators are requiring firms to disclose such information. On the contrary, there also exists a perception that risk reporting can create a negative impression among the stakeholders about the future of the company. In line with such growing dilemma for risk disclosures, the issue of corporate risk reporting (CRR) has been receiving immense emphasis from the accounting academicians. The main objective of this article is to conduct a comprehensive literature review on corporate risk disclosures. In order to fulfill this objective, at first, a summary of the relevant available literature is presented to identify the current regulations on risk reporting, existing trends of CRR research and theories applied in research. Then, through analysis, several research avenues are identified. It is expected that if these dimensions are explored by the future researchers, a better and broader understanding of the risk reporting practices can be achieved.