Article | Business Strategy Review | May 2011

The Growing Power of Non-financial Reports

by Ioannis Ioannou and George Serafeim


We are exploring the value of forcing corporations to issue sustainability reports, which provide information about corporate performance in terms of social, environmental and governance issues. In a breakthrough study they asked, what is the effect of mandatory sustainability reporting on management practices across the world?

Keywords: Value; Reports; Performance; Management Practices and Processes; Globalization; Power and Influence; Natural Environment; Governance; Social Issues;


Ioannou, Ioannis, and George Serafeim. "The Growing Power of Non-financial Reports." Business Strategy Review (May 2011).