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The Term ´Non-financial Information´- A Semantic Analysis of a Key Feature of Current and Future Corporate Reporting

Haller, Axel ; Link, Michael ; Groß, Tobias


Accounting and corporate reporting can be seen as a language for specific purposes. Such a language requires the use of terms and concepts with a precise and commonly shared meaning to allow effective and efficient communication. We analyze the term ‘non-financial information’, which has become a part of mandatory corporate reporting within the European Union (EU) through recent regulatory ...


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