nonfinanzielle

Nonfinanzielle refers to information, metrics, and disclosures about an organization's activities that are not expressed in monetary terms. In business and accounting, nonfinanzielle information covers environmental, social, and governance aspects, as well as other non-monetary factors that can influence long-term value. Typical areas include environmental impact (emissions, energy use, resource efficiency), social aspects (employee health and safety, diversity and inclusion, human rights, community relations), governance (board structure, ethics, risk management), data protection, product responsibility, and supply chain sustainability. It may also encompass intangible assets such as brand reputation, innovation capacity, and organizational culture.

In practice, nonfinanzielle information is often grouped under the umbrella of ESG (environmental, social, and governance) reporting or sustainability reporting. Businesses may disclose nonfinanzielle data to communicate risk exposure, resilience, and opportunities that are not captured by financial metrics alone. Regulators, investors, customers, and other stakeholders increasingly use nonfinanzielle disclosures to assess long-term performance and corporate responsibility.

Regulatory and voluntary frameworks shape how nonfinanzielle information is reported. Notable examples include the Global Reporting Initiative (GRI) standards, the Sustainability Accounting Standards Board (SASB), and the International Integrated Reporting Council (IIRC) framework. In the European Union, nonfinanzielle reporting requirements began with the Non-Financial Reporting Directive (NFRD) and are being expanded under the Corporate Sustainability Reporting Directive (CSRD). The field continues to evolve as standardization improves comparability and reliability of nonmonetary disclosures.

See also: ESG reporting, sustainability reporting, non-financial risk, corporate governance.