Reporting Nonfinancials

Nonfinancials are vital for a company's competitiveness. They also account for the gap between book value and market cap, thus providing the financial community – investors, analysts, fund managers etc – with important insights. Beyond this, accountability pressures from other stakeholder groups – customers, employees, NGOs, the media etc – are rising in the context of acute perceptions of corporate responsibility.

Reporting on issues like market position, customer loyalty, strategy, governance, human resources and CSR has thus advanced from being a side issue to becoming a central challenge. However, apart from a tiny group of frontrunners, most companies are in the dark as to what to report on and how to report, while outside observers are unaware of how to analyse companies according to their value drivers. Most reporting tends to be sketchy and impressionistic; companies fail to make the most of their assets. Thus, gems gather dust.

Reporting Nonfinancials provides:

• A systematic overview of an increasingly important management discipline.
• Best Practice examples from across the world

A framework for action