- This question delves into the specific elements that constitute non-financial reporting, such as environmental, social, and governance (ESG) factors, sustainability practices, human rights issues, and stakeholder engagement, among others. It also prompts a discussion on the distinction between financial and non-financial metrics.
2. **How do varying global frameworks and standards, such as the GRI, SASB, or TCFD, influence the practice and consistency of non-financial reporting across different regions and industries?
