Non-financial Reporting ESG

Non-Financial Reporting & Corporate Accountability

CSB research on Non-financial Reporting & Corporate Accountability focuses on supporting business becoming more transparent and proactive in disclosing their non-financial environmental, social, and governance practices.

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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