The disclosure of non-financial risks aims to enhance the effectiveness of financial reports with the information they provide appropriate to users. It reduces the information gap between management and external parties and the importance of disclosing non-financial risks that contribute to understanding the risks to the economic units of external parties, investors, stakeholders, and those interested in knowing the status of the economic unit to ensure that Non-financial using the method of intelligent content analysis (content Analysis Intelligent), and the dependent variable (information asymmetry) was measured through the (Borghei 2018), representing the research community (6) sectors for the years (2018-2020), through which the extent of fluctuation in the disclosure of the economic units of the value of shares will be indicated and the extent to which information asymmetry between different parties will be indicated.