In recent years, corporate interest in non-financial information and intangible assets is on the rise. Non-financial information is essential for building trust in society by responding to the expectations and needs of society and for communicating with external stakeholders, including investors, regarding medium- and long-term value creation. It is an important element to be incorporated into and used effectively in decision-making mechanisms.
As the demand for non-financial information disclosure increases, data collection and metrics development can become a burden for companies. However, we believe that it is increasingly crucial to understand why non-financial information is important to companies and how it may affect value creation in the future, and to strategically consider how to manage and utilize non-financial information.
PwC Japan conducted a survey and analysis of leading overseas companies in the management of non-financial information to investigate how they measure and value non-financial factors and utilize them for business management. This report presents the findings of that survey, including the importance of non-financial information and ways to use it for long-term value creation, and implications for future trends.