Including both financial and non-financial information is known as "integrated reporting" by public companies. Currently the US Securities & Exchange Commission isn’t even allowing voluntary filing of non-financial data to be included with financial reports by public companies
Some companies are combining financial reporting with non-financial reporting into ONE REPORT or "Integrated Reporting" to external stakeholders that also includes natural resources and human capital -- beyond just financial information. The CFO in most cases is responsible for this additional reporting by the company
The consultation report explores the trends and challenges that influence the development of sustainable finance in emerging capital markets...The IOSCO Growth and Emerging Markets Committee welcomes comments on the consultation report on or before 1 April 2019
The IMA supports to use of using machine-readable formats like XBRL to enhances transparency and accountability of disclosed regulatory reports to help both regulators and investors. XBRL can also be used for internal reporting and efforts are underway using XBRL for the General Ledger of companies. Fujitsu, the world’s fifth-largest IT company is using XBRL for internal reporting and has the following case study discussing its benefits and use in the organization world-wide for internal reporting
WHY IS GOVERNMENT FINANCIAL REPORTING USING XBRL IMPORTANT NOW?
The use of XBRL across federal financial reporting can help US government agencies report how taxpayer funds are being spent potentially linked to performance for better government
Key findings of the GAO report: The Securities and Exchange Commission’s ability to assess the accuracy of corporate climate risk disclosures is limited , the General Accountability Office said in its report