The Boundaries in Financial and Non-Financial Reporting: A Comparative Analysis of their Constitutive Role - Brossura

Libro 1 di 8: Routledge Focus on Accounting and Auditing

Girella, Laura

 
9781032095660: The Boundaries in Financial and Non-Financial Reporting: A Comparative Analysis of their Constitutive Role
Brossura
ISBN 10: 1032095660 ISBN 13: 9781032095660
Casa editrice: Routledge, 2021

Sinossi

Although the need to expand the boundaries of financial reporting has been discussed since the mid-1990s, little consideration has been given to the evolution and discourses of integrated reporting of non-financial aspects. Yet by investigating how and why an organisation defines and its reporting boundaries, it is possible to understand what is truly "valued" (or not) in its business model.

This innovative book reviews the guidelines and frameworks from the major relevant international organisations including: the International Accounting Standards Board, Global Reporting Initiative, Sustainability Accounting Standards Board, International Integrated Reporting Council, Carbon Disclosure Standards Board, and the World Intellectual Capital Initiative, and analyses their development and impact on the boundaries of financial and non-financial reporting.

Illustrated with case studies and interviews with representatives of these organisations, this concise volume makes a significant contribution to the future of reporting theory and practice. It will be of great interest to advanced students, researchers, practitioners and policy makers.

Le informazioni nella sezione "Riassunto" possono far riferimento a edizioni diverse di questo titolo.

Informazioni sull?autore

Laura Girella works with the IIRC where her responsibilities include strengthening the business case for IR and supporting the Italian market on its journey towards adopting IR. Since 2009 she has been organizing the "CFO Executive Master Programme" jointly run by the Department of Economics and Management, University of Ferrara and the National Association for CFO’s (ANDAF).

Le informazioni nella sezione "Su questo libro" possono far riferimento a edizioni diverse di questo titolo.

Editore
Routledge
Data di pubblicazione
2021
Lingua
Inglese
ISBN 10 
1032095660
ISBN 13 
9781032095660
Rilegatura
Copertina flessibile
Numero edizione
1
Numero di pagine
132
Contatto del produttore
Taylor and Francis, GPSR Taylor and Francis
gpsr@taylorandfrancis.com

Taylor & Francis Verlag GmbH, Kaufingerstraße 24
München
80331
Germania

Altre edizioni note dello stesso titolo

9781138586901: The Boundaries in Financial and Non-Financial Reporting: A Comparative Analysis of their Constitutive Role

Edizione in evidenza

ISBN 10:  1138586900 ISBN 13:  9781138586901
Casa editrice: Routledge, 2018
Rilegato