Companies should disclose not just financial results and output, but the value of four less tangible "capitals": intellectual, natural, human and social.
Jessica Fries, a pioneer in sustainable finance, says switching leaders and slashing remuneration after crises such as the banking royal commission are "not credible" unless businesses stop measuring their value in exclusively financial terms.
Jessica Fries says non-financial measures of performance need to be included in company reports. Janie Barrett
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Bo Seo is a journalist for The Australian Financial Review based in the Sydney office. Email Bo at bo.seo@afr.com.au
