The value of extra-financial disclosure
This survey and report contributes new insight to the wider corporate transparency debate by giving a voice to two of the primary audiences for financial and extrafinancial information – namely investors and analysts. It assesses how they source, use and are influenced by extra-financial information.
The survey was commissioned by the Global Reporting Initiative (GRI) and The Prince’s Accounting for Sustainability Project (A4S), with research, analysis and document design carried out by the sustainability practice at Radley Yeldar, a London-based communications agency.