A Holistic Picture of Non-Financial Reporting

Abstract

This chapter addresses the concept of non-financial reporting from a theoretical perspective. The main objective of this chapter was to present the literature on the key issue of non-financial reporting. The authors present various aspects of non-financial reporting, such as the creation of value through non-financial reporting, its advantages and disadvantages, the trend toward standardization and the adoption of an integrated report, and the interpretation of the information provided to stakeholders through NFR. All aspects presented and analyzed are based on existing expert studies and university studies. The chapter ends with the authors' conclusions on the importance of integrated reporting. This input from the authors opens up new opportunities to exploit the information content specific to non-financial reporting, which is particularly relevant to all stakeholders.