News in Non-financial Measures

Francesca Magli () and Andrea Amaduzzi ()
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Francesca Magli: University of Milano-Bicocca
Andrea Amaduzzi: University of Milano-Bicocca

Chapter Chapter 6 in Innovations in Corporate Reporting, 2025, pp 129-236 from Springer

Abstract: Abstract This chapter explores advancements in non-financial reporting, emphasizing narrative, and sustainability disclosures as crucial components of modern corporate reporting. The section “Narrative Reporting” begins with the Letter from the Chairman and Business Overview, essential elements that introduce corporate performance. It also covers the Management Report or Management Discussion and Analysis (MD&A), comparing practices between Europe and the United States and highlighting recent innovations. The chapter introduces materiality, a critical concept also in non-financial reporting, explaining materiality analysis and materiality matrix, and discusses stakeholder engagement in reporting processes. It also outlines the importance of the Corporate Governance Report and other narrative elements in the annual report. The next sections include the evolving landscape of corporate reporting and Sustainability Reports. The first part highlights innovations in non-financial disclosure, including the growing importance of environmental, social, and governance (ESG) factors in corporate transparency. The second part delves into the history and evolution of sustainability reporting across different countries, focusing on the increasing emphasis on impact materiality and stakeholder engagement in sustainability disclosures. It explains the role of ESMA in enhancing non-financial reporting and discusses emerging sustainability accounting standards aimed at improving the quality of sustainability disclosures globally.

Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-031-80404-5_6

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DOI: 10.1007/978-3-031-80404-5_6

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