Search the World's Largest Database of Information Science & Technology Terms & Definitions
InfInfoScipedia LogoScipedia
A Free Service of IGI Global Publishing House
Below please find a list of definitions for the term that
you selected from multiple scholarly research resources.

What is Non-Financial Reporting

Chapter 2
Accounting and Financial Reporting Challenges for Government, Non-Profits, and the Private Sector
disclosure of information that is not financial.
Published in Chapter:
Climate-Related Financial Disclosures and Corporate Social Responsibility: Evidence From European ompanies
Ana Isabel Dias (Instituto Politécnico de Lisboa, Portugal), Sónia Raquel Baptista Fernandes (Instituto Politécnico de Lisboa, Portugal), and Pedro Pinheiro (Instituto Politécnico de Lisboa, Portugal)
Copyright: © 2023 |Pages: 34
DOI: 10.4018/978-1-6684-7293-4.ch002
Abstract
This study intends to provide additional evidence regarding practices of reporting based on the recommendations of the Task Force on Climate-Related Financial Disclosures, and to relate it with performance scores of reporting based on corporate social responsibility indicators. Despite the announcements of the adoption of those recommendations, the level of compliance is relatively low. Additionally, the relation with corporate social responsibility exists, but only when the comparison is with environmental disclosures. The contribution of this study is to provide evidence that the adoption of the recommendations of the Task Force on Climate-Related Financial Disclosures is challenging because there are two perspectives for corporate reporting as the disclosure performance based on indicators of corporate social responsibility (inside-out) differs from the recommendations of the Task Force on Climate-Related Financial Disclosures (outside-in). The results may support understanding the companies' challenges in the practical implementation of the existing guidelines.
Full Text Chapter Download: US $37.50 Add to Cart
More Results
Chapter 1
Companies and the UN Sustainable Development Goals: At the Intersection Between Social Impact and Business Value
A process of data collection and formal disclosure on non-financial aspects of corporate performance that helps the company measure, understand and communicate its impact.
Published in Chapter: Companies and the UN Sustainable Development Goals: At the Intersection Between Social Impact and Business Value; From: Future Advancements for CSR and the Sustainable Development Goals in a Post-COVID-19 World
Full Text Chapter Download: US $37.50 Add to Cart
Chapter 498
Are Social Marketing Investments Used as a Tool for Voluntary Reporting or Disclosure?
Represents voluntary provision of non-financial information by an organization for the information users constituting its external environment, including mainly its stakeholders, shareholders, investors, and partners, so that acting transparently.
Published in Chapter: Are Social Marketing Investments Used as a Tool for Voluntary Reporting or Disclosure?; From: Encyclopedia of Information Science and Technology, Fourth Edition
Full Text Chapter Download: US $37.50 Add to Cart
Chapter 3
Leadership for Sustainability: Connecting Corporate Responsibility Reporting and Strategy
It reflects a company’s claim to portray, in printed or/and on the website, an account of its environmental, social and governmental performance and impact on economic performance, and to inform their stakeholders on company’s role in society.
Published in Chapter: Leadership for Sustainability: Connecting Corporate Responsibility Reporting and Strategy; From: Leadership Styles, Innovation, and Social Entrepreneurship in the Era of Digitalization
Full Text Chapter Download: US $37.50 Add to Cart
eContent Pro Discount Banner
InfoSci OnDemandECP Editorial ServicesAGOSR