In the contemporary business environment, enterprises are increasingly compelled to address non-financial challenges, including climate change and human capital issues. There is a growing recognition that the disclosure of sustainability information has a direct impact on corporate value creation. The present study aims to shed light on the fundamental stance for information generated in the context of "information quality" and to explore the approaches that can be used to generate non-financial information that contributes to corporate valuation. The organization of key frameworks related to non-financial disclosure was conducted, with the identification of common elements and underlying philosophies in current disclosure standards also being undertaken. Furthermore, methods for generating information that contributes to corporate valuation were examined. The present study analysed the extant literature pertaining to non-financial disclosure standards, with a view to confirming the fundamental stance adopted in the generation of such information, which emphasizes 'exit'. This emphasis focuses on the 'output' (information) of corporate activities. This contrasts with Japan's conventional financial information, which emphasizes the concept of "entry" – a theoretical framework that places significant emphasis on the principles of formal bookkeeping (double-entry bookkeeping) for all transactions. In order to address this discrepancy, a "hybrid model" has been proposed as a methodology for the generation of non-financial information, with the objective of contributing to the assessment of corporate value. This model integrates both entry and exit elements.