For the last 40 years we have been observing the changing landscape of the business world. One important change is in the way a valuation is made for a company. In the 1970s the material value of a company was over 80 per cent of its total value and the non-material value was less than 20 per cent. Now it is the other way around; non-material values such as brand, reputation and relations make up over 80 per cent of the total value of a company. (1) Continue reading Non-financial Reporting — Why And What For?