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A new approach to corporate reporting that integrates financial information and non-financial (e.g. environmental and social) information into one single disclosed document.

Source: Adapted from OECD


Investment crowdfunding is a way to source money for a company by asking a large number of backers to each invest a relatively small amount in it. In return, backers receive equity shares of the company. Normally restricted to accredited investors, the 2012 Jobs Act in the United States allows for a greater scope of investors to invest via crowdfunding once better infrastructure is in place to do so. Investment crowdfunding may also entail obtaining debt as well as equity stakes.

Source: Investopedia