L'information non financière. Clarification d'un concept en vogue

Philippe Protin, Nathalie Gonthier-Besacier, Charlotte Disle, Frédéric Bertrand and Stéphane Périer

Revue française de gestion, 2014, vol. N° 242, issue 5, 37-47

Abstract: Non-financial information is considered as additional to financial statements because it allows a better understanding of the value drivers. However, definition and scope of this information have not been clearly defined. Based on the content analysis of publications in relation to the subject during the 1980- 2012 period, this study aims to highlight the characteristics of non-financial information in order to define it.

Date: 2014
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