Reporting Nonfinancials

According to research carried out by Ernst & Young, 35% of all investment decisions are based on nonfinancial attributes. A substantial body of literature deals with the management and measurement of nonfinancial assets. This book, by contrast, focuses on best practice in disclosure: How do companies present their vital resources in annual, quarterly, and corporate citizenship/sustainability reports and also in other publications and on their web sites? Do they provide a coherent, consistent, and convincing view of resources like management quality, brands, and intellectual capital? And how should they proceed to make stakeholders grasp what makes them a valuable investment, a preferred supplier of goods and services, or an employer of choice, and also a good corporate citizen? These are the core questions addressed in Reporting Nonfinancials. The book presents both best practice in nonfinancial disclosure and a pragmatic framework for action. It shows practitioners how to optimize the impact of their intangibles by first analyzing their companies strengths and then improving their disclosure through annual, quarterly, CSR, and other reporting formats. It also helps investors and other stakeholder groups evaluate the quality and relevance of information provided by companies. Thus it is important for both executives and outsiders.

According to research carried out by Ernst & Young, 35% of allinvestment decisions are based on nonfinancial attributes. Asubstantial body of literature deals with the management andmeasurement of nonfinancial assets. This book, by contrast, focuseson best practice in disclosure:* How do companies present their vital resources in annualquarterly, and corporate citizenship/sustainability reports andalso in other publications and on their web sites?* Do they provide a coherent, consistent, and convincing view ofresources like management quality, brands, and intellectualcapital?* And how should they proceed to make stakeholders grasp whatmakes them a valuable investment, a preferred supplier of goods andservices, or an employer of choice, and also a good corporatecitizen?These are the core questions addressed in ReportingNonfinancials. The book presents both best practice innonfinancial disclosure and a pragmatic framework for action. Itshows practitioners how to optimize the impact of their intangiblesby first analyzing their companies' strengths and thenimproving their disclosure through annual, quarterly, CSR, andother reporting formats. It also helps investors and otherstakeholder groups evaluate the quality and relevance ofinformation provided by companies. Thus it is important for bothexecutives and outsiders.