THE DISCLOSURE OF FINANCIAL AND NON-FINANCIAL INFORMATION IN THE CORPORATE WORLD

Abstract

Provision of information is an important subject matter in the corporate world, particularly on financial matters, although nowadays there is also emphasis and pressure on companies to provide non-financial information in addition to financial information.

The information in article is entirely collected through secondary research, specifically from scholarly articles finance and management, various text books in finance, management journals from professional bodies and magazines such as the financial time, the economists and Forbes magazine. This article is about the disclosure of financial and non-financial information with citations of examples being given from the Zambian perspective as well as the global perspective.