Research and analysis

Value of non-financial reporting to investors

Research examining the benefits and value of non-financial information (NFI) to investors.

Documents

Defining the users and the benefits of non-financial reporting

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Quantifying value to investors: report on value of non-financial reporting

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Policy summary: report on the value of non-financial reporting

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Details

This study uses a mixed methods approach to:

  • examine the uses of NFI by different types of investors through a series of interviews and survey with investors
  • estimate the quantitative value of NFI - by determining the relative value of different elements of NFI, through a stated preference survey and workshops adopting a cost-resource approach

Updates to this page

Published 14 October 2024

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