nichtfinanzieller

Nichtfinanzieller is an adjective in German used to describe information, topics, or risks that are not financial in nature. It is widely employed in business, economics, and policy discourse to distinguish monetary data from qualitative or quantitative data related to environmental, social, and governance factors.

Common compounds include nichtfinanzielle Informationen, nichtfinanzielle Berichterstattung, nichtfinanzielle Risiken und nichtfinanzielle Indikatoren, often grouped under ESG in corporate reporting. In practice, non-financial information can include environmental impact, employee well-being, board diversity, data privacy, and governance practices.

Regulatory context: In the European Union, non-financial reporting has been mandated for certain large companies under the directive known as the NFRD (Directive 2014/95/EU) and has been broadened by the CSRD to require standardized reporting on sustainability topics. The term appears in policy texts and in corporate communications to describe what must be disclosed beyond financial statements.

Linguistic notes: The term is written as a single word in German and inflected to match gender and case (for example, nichtfinanzielle Informationen; nichtfinanzieller Aufwand). It is closely related to, but distinct from, terms like finanziell and Finanzberichterstattung. The concept is part of broader discussions on ESG and sustainability reporting.