- This question explores the elements that typically make up non-financial reports, such as environmental impact, social responsibility, and governance practices (often referred to as ESG factors). It also delves into how these components contribute to a clearer understanding of a company's operations beyond traditional financial metrics.
2. **How do global standards and frameworks, like the Global Reporting Initiative (GRI) or the Sustainability Accounting Standards Board (SASB), influence the preparation and quality of non-financial reports?
