Many companies supplement GAAP financial reporting with individually tailored accounting information. While these non-GAAP disclosures might provide useful information about an entity, financial ...

Firms need to improve their disclosure on non-financial measures linked to chief executive cash bonuses such as sustainability, customer satisfaction and culture or risk worse company performance.

In addition to our results determined in accordance with generally accepted accounting principles in the United States (U.S. GAAP), we believe the following non-GAAP measures are useful in evaluating ...

The triple bottom line concept in economics asserts that companies should focus their efforts equally on social issues, environmental sustainability, and profits.