ICGN - Guidance on Non-financial Business Reporting

The International Corporate Governance Network (ICGN) has published a Statement and Guidance on Non-financial Business Reporting to emphasize its importance within the overall context of company reporting and to promote better understanding by setting out disclosure criteria that will assist companies in meeting the expectations of investors. As such, the ICGN Statement and Guidance aims to generate substantive dialogue between investors and company boards about the content and timing of non-financial business reporting.