According to research carried out by Ernst & Young, 35% of all investment decisions are based on nonfinancial attributes. A substantial body of literature deals with the management and measurement of nonfinancial assets. This book, by contrast, focuses on best practice in disclosure:

• How do companies present their vital resources in annual, quarterly, and corporate citizenship/sustainability reports and also in other publications and on their web sites?
• Do they provide a coherent, consistent, and convincing view of resources like management quality, brands, and intellectual capital?
• And how should they proceed to make stakeholders grasp what makes them a valuable investment, a preferred supplier of goods and services, or an employer of choice, and also a good corporate citizen?

These are the core questions addressed in Reporting Nonfinancials. The book presents both best practice in nonfinancial disclosure and a pragmatic framework for action. It shows practitioners how to optimize the impact of their intangibles by first analyzing their companies’ strengths and then improving their disclosure through annual, quarterly, CSR, and other reporting formats. It also helps investors and other stakeholder groups evaluate the quality and relevance of information provided by companies. Thus it is important for both executives and outsiders.

KAEVAN GAZDAR is responsible for Reporting at HypoVereinsbank, one of Germany´s largest banks. Its Annual Reports received the prestigious manager magazin awards six times in succession; its Sustainability Reports have also won national and international prizes.

Kaevan is co-author of books on reporting and corporate citizenship. He is a member of the international jury of the Annual Report on Annual Reports, a global reporting ranking, and also belongs to the jury of the Good Company ranking. Apart from this, he has written for magazines like Investor Relations and Ethical Corporation and lectured widely in Europe.