- This question explores the elements that make up non-financial reporting, such as environmental impact, social responsibility, and governance practices (often encapsulated in the ESG framework). It also considers how these components align with a company's broader goals and its engagement with various stakeholders.
2. **How do regulatory frameworks and standards, such as the Global Reporting Initiative (GRI) or the Task Force on Climate-related Financial Disclosures (TCFD), influence the content and quality of non-financial reports?
