Financial and Non-Financial Data in External Reporting and The Variety of Presentation Formats —Selection of Tables and Graphs for Companies Listed on The First Section of The Tokyo Stock Exchange—

Abstract

In this paper, we examine integrated reports and other reports issued by companies listed on the first section of the Tokyo Stock Exchange and use descriptive statistics to clarify what kind of financial and non-financial data are presented in these reports, and whether these data are presented in tabular or graphical form. The analysis reveals that sales and operating profit are the most important financial figures, ROE and dividends per share are the most important financial indicators, and greenhouse gas emissions and number of employees are the most important non-financial data. In addition, different display formats are selected for different types of data.