The Effect of Non-financial Information Disclosure on Companies Financial Performance

Student: Gritsay Daria

Faculty: International College of Economics and Finance

Educational Programme: Double degree programme in Economics of the NRU HSE and the University of London (Bachelor)

Final Grade: 8

Year of Graduation: 2016

Abstract In this work we will concentrate on the practice of non-financial reports preparation according to recommendations of Global Reporting Initiative. By analyzing the first published non-financial reports of 202 companies operating on markets of Group of Seven, we will assess the potential relationship between the degree of companies’ transparency and their financial performance. Moreover, the comparison of financial results of these companies during the following years after the first non-financial report publication (all of these companies continued to publish reports annually) with financial performance of their non-publishing peers will allows us to examine the effect of regular information disclosure on business financial health.

Full text (added June 15, 2016)

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