对管理会计师和财务专业人士而言,企业财务报告和披露正变得日益复杂和充满挑战。这不仅表现在呈报的数据变得更加复杂上,更体现于企业内外部数据使用者如何使用数据方面。非财务信息作为价值指标除传统的财务报告信息外,投资者、分析师和监管机构对非财务数据(例如环境、社会和治理(ESG)实践的数据)的需求日益增加。当ESG For management accountants and financial professionals, corporate financial reporting and disclosure are becoming increasingly complex and challenging. This is not only reflected in the complexity of the data presented, but also in how data is used internally and externally by data users. Non-financial information as a measure of value In addition to traditional financial reporting information, there is an increasing demand for investors, analysts and regulators for non-financial data, such as data on environmental, social and governance (ESG) practices. When ESG