• Astha Badjatia
• Dr. Yamini Karmarkar

Purpose: The purpose of this paper is to study the relationship amongst non-financial parameters derived from selected reporting and disclosure frameworks & ESG risk score, to study the relationship between financial variables i.e. PE ratio, PB ratio, EPS, ROE, ROCE and to study the overall relationship amongst financial variables, non-financial variables, and ESG risk score. Design/methodology/approach: The study is based on 30 listed companies in the Indian stock market. For non-financial parameters, content analysis (binary- 0 & 1) is employed to calculate the score of integrated reporting framework by IIRC, Global Reporting Initiative (GRI), and Conscious capitalism. ESG risk score is directly taken from Yahoo Finance. Financial parameters i.e. PE ratio, EPS, ROE, PB ratio, ROCE are used and data is collected from the annual report of 2019-2020. All the relationships amongst financial and non-financial parameters are studied by employing Pearson’s correlation. Findings: The result of the study depicts a significant negative relationship between GRI (non-financial variable) and ROE (financial variable). Financial variables depict significant positive relationships whereas non-financial variables depict significant positive and negative relationships amongst each other. Originality/value: The outcome of this study would not only help the corporate managers but also the policymakers to make a valuable decision, which will eventually contribute to the development of a holistic model for evaluating a company’s performance that integrates both financial and non-financial aspects.

Integrated reporting, GRI, ESG risk score, Financial variables, Corporate Governance.

"The Relationship between Non-Financial and Financial Parameters of Company’s Performance- A Study of Selected Listed Indian Companies", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.8, Issue 10, page no.c479-c493, October-2021, Available :http://www.jetir.org/papers/JETIR2110262.pdf

"The Relationship between Non-Financial and Financial Parameters of Company’s Performance- A Study of Selected Listed Indian Companies", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.8, Issue 10, page no. ppc479-c493, October-2021, Available at : http://www.jetir.org/papers/JETIR2110262.pdf