What is sustainability reporting or non-financial reporting? 2. I have borrowed the topic of my address “Non-Financial reporting- What, Why and How- Indian Perspective” from the theme of one of the conference sessions. Let me start from what is reporting? Well, very broadly speaking, you would all agree that it is a structured way of presenting information about ones performance.
If the information is financial in nature, such as financial position, profits, cash flows of an enterprise then it constitutes financial reporting which is beneficial to a wide range of users e.g. stakeholders, investors, regulators, etc.