Non-financial reporting (NFR) refers to the formal disclosure of a company’s social, environmental and human rights information.
NFR is not directly related to the organisation’s financial performance; however, it refers to activities which may impact people and the natural environment.
Traditionally considered as a proactive transparency effort, non-financial environmental, social, and governance (ESG) disclosure is rapidly becoming a legal requirement for companies, and the trend is expected to continue.
The Centre for Sustainable Business conducts world-leading research on many aspects of NFR and corporate accountability.
The evidence is particularly relevant to business leaders and policy makers, as it covers a broad range of topics, including:
- Social value
- Modern slavery reporting
- Double materiality assessments
- Supply chain transparency
- Discovery and disclosure strategies
- Risk management
- Social risks and reputation
- Market reactions to incidents
- Financial constraints
- Corporate governance
CASE STUDY: Shaping preferable futures for a Social Vale Framework in the Liverpool City Region
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