Financial Reporting of Nonfinancial Information: the Role of the Auditor

This study examines the increasing role of nonfinancial information within the scope of financial reporting and the role of the auditor. As social responsibility and sustainability become more of a mainstay in corporate culture, the reporting of nonfinancial information rises. We discuss the requirements and pressures placed on the auditors as the amount of nonfinancial information that is included in the financial reports increases. © 2016 Wiley Periodicals, Inc.