Unlocking the Power of Non-Financial Data

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Questions and Answers

Which of the following is NOT an example of non-financial data?

  • Financial statements (correct)
  • Organizational culture
  • Social performance
  • Environmental impact

Which framework reflects a business's economic, social, and environmental performance?

  • Kaplan & Norton's Balanced Scorecard
  • Elkington's Triple Bottom Line (correct)
  • Handbooks of Management Accounting Research
  • Deloitte's Non-Financial Reporting

What is the purpose of Kaplan & Norton's Balanced Scorecard?

  • To measure the company's financial impact on the environment
  • To measure business performance only through financial data
  • To provide a balanced overview of business performance from four different perspectives (correct)
  • To identify different key performance indicators for financial data only

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