Research and analysis

Value of non-financial reporting to investors

Research examining the benefits and value of non-financial information (NFI) to investors.

• From: Department for Business and Trade
• Published: 14 October 2024

Documents

Defining the users and the benefits of non-financial reporting

PDF, 14.3 MB, 87 pages

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Quantifying value to investors: report on value of non-financial reporting

PDF, 16.1 MB, 80 pages

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Policy summary: report on the value of non-financial reporting

PDF, 992 KB, 49 pages

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Details

This study uses a mixed methods approach to:

• examine the uses of NFI by different types of investors through a series of interviews and survey with investors
• estimate the quantitative value of NFI - by determining the relative value of different elements of NFI, through a stated preference survey and workshops adopting a cost-resource approach

Published 14 October 2024