The Boundaries in Financial and Non-Financial Reporting di Laura Girella edito da Taylor & Francis Ltd
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The Boundaries in Financial and Non-Financial Reporting

A Comparative Analysis of their Constitutive Role

EAN:

9781138586901

ISBN:

1138586900

Pagine:
116
Formato:
Hardback
Lingua:
Inglese
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Descrizione The Boundaries in Financial and Non-Financial Reporting

How an organisation defines its reporting boundaries, reveals much about what is actually valued in its business model. This concise book reviews the guidelines and frameworks from the major relevant international organisations: the IASB, GRI, SASB, IIRC, Carbon Disclosure Standards Board, and the World Intellectual Capital Initiative, and analyses their role in developing the boundaries of financial and non-financial reporting. It makes a significant contribution to the future of reporting theory and practice and will be of interest to advanced students, researchers, practitioners and policy makers.

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