With enterprise values now representing increasing multiples of companies' net book assets, investors are clearly looking beyond financial reporting for enhanced insights and understanding of when and how companies are adding value. This shift includes growing attention to environmental, social, and governance (ESG) information. Although ESG data presents its own unique challenges, dismissing it as “non‐financial” can be misleading.

中文翻译：

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“非金融”用词不当，但不一定要错失良机

现在，随着企业价值代表着公司净账面资产的倍数增加，投资者显然已经将目光投向了财务报告以外的领域，以增强对公司何时以及如何增加价值的见解和理解。这种转变包括对环境，社会和治理（ESG）信息的日益关注。尽管ESG数据面临着自己独特的挑战，但将其视为“非财务”可能会产生误导。