nonkeuangan

Nonkeuangan is an Indonesian term for non-financial aspects used in business, economics, and policy. It describes elements whose value is not captured in monetary terms but that influence an organization's performance and risk profile over time. Nonkeuangan information covers environmental, social, and governance factors, along with intangible assets such as human capital, brand strength, intellectual property, data security, and operational resilience.

In practice, nonkeuangan information complements financial reporting. It informs investment decisions, risk assessment, governance review, and regulatory oversight. It helps stakeholders understand long-term value creation and potential risks that financial figures alone may miss, such as environmental liabilities, labor practices, supply chain integrity, and customer satisfaction.

Measurement of nonkeuangan indicators often relies on qualitative assessments or proxies, presenting challenges in standardization and comparability. To address this, several frameworks exist, including ESG reporting, the Global Reporting Initiative (GRI) standards, SASB/IFRS SSB, and the Task Force on Climate-related Financial Disclosures (TCFD). Integrated reporting combines financial and non-financial data to tell a holistic story of value creation. In Indonesia, regulators encourage sustainability disclosures by listed companies, and non-financial metrics are commonly included in annual or sustainability reports.