The chapter covers the issue of Non-Financial information (NFI) under different perspectives. Starting from the eugenics of NFI, useful to clarify the difference among different typologies of NFI (e.g., ESG scorings, ratings, and opinions), moving to the business models behind the ESG data sourcing, up to the potential use and significance of ESG scoring and ratings. Supported by a literature review, the chapter is useful to scholars, professionals, and policymakers willing to better understand which kind of NFI they need and for which purpose, showing the road ahead to improve the reliability and comparability of NFI, as well as the integration between financial and non-financial accounting frameworks.
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Mavie Cardi;
2022-01-01
Abstract
The chapter covers the issue of Non-Financial information (NFI) under different perspectives. Starting from the eugenics of NFI, useful to clarify the difference among different typologies of NFI (e.g., ESG scorings, ratings, and opinions), moving to the business models behind the ESG data sourcing, up to the potential use and significance of ESG scoring and ratings. Supported by a literature review, the chapter is useful to scholars, professionals, and policymakers willing to better understand which kind of NFI they need and for which purpose, showing the road ahead to improve the reliability and comparability of NFI, as well as the integration between financial and non-financial accounting frameworks.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
