The ICAS report on non-financial key performance indicators is out

The research report commissioned by The Institute of Chartered Accountants of Scotand (ICAS) within the scope of the call entitled "What is performance?" has been published. The report proposes the business model concept as the framework to commuicate non-financial KPIs

Survey on non-financial information

FARGroup, along with researchers from the Aarhus University (Denmark) and Aalborg University (Denmark) has developed a survey that aims to assess preparers' and users' perceptions of business model and non-financial KPI disclosures. The questionnaire has been sent out to managers