- This question explores the specific elements included in non-financial reports, such as sustainability metrics, ESG (Environmental, Social, and Governance) factors, corporate social responsibility (CSR) initiatives, and how these differ from traditional financial statements focused on financial performance.
2. **How do international frameworks and standards, such as the Global Reporting Initiative (GRI) and the Sustainability Accounting Standards Board (SASB), influence the creation and presentation of non-financial reports?
