EFRAG has requested we help disseminate the invitation to participate in an academic study on the received relevance of non-financial indicators and business model disclosures. This study could be relevant for EFRAG’s work.
The purpose of this survey is to investigate preparers’ and users’ perceptions of non-financial information included in the annual report with a focus on two concepts that are gaining increasing importance, namely non-financial indicators (KPIs) and business models.
The study is conducted by the following researchers from the universities in Aarhus (Denmark), Florence (Italy) and Aalborg (Denmark) and is not externally funded. Feel free to contact them for further information.
Dr. Stefan Schaper (stefan.schaper@mgmt.au.dk)
Dr. Lorenzo Simoni (lorenzo.simoni@unifi.it)
Dr. Laura Bini (l.bini@unifi.it)
Prof. Christian Nielsen (chn@business.aau.dk)
Prof. Francesco Giunta (francesco.giunta@unifi.it)
The researches have estimated the time to complete the survey to be about 12 minutes. There is no compensation for participation. The researchers have promised that the answers will be recorded and treated in an anonymous form and your data is protected according to the GDPR standards.
You will find the survey here: https://www.survey-xact.dk/LinkCollector?key=34UYK411JJ9N
The deadline for completion of the survey is 31 July.