The Boundaries in Financial and Non-Financial Reporting

A Comparative Analysis of their Constitutive Role

Laura Girella (Autor)

Buch | Hardcover

116 Seiten

2018
Routledge (Verlag)
978-1-138-58690-1 (ISBN)

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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.

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).

List of Figures; List of Tables; Foreword by Prof. Stefano Zambon; Chapter 1 Introduction; Chapter 2 Boundaries in Financial Reporting; Chapter 3 Boundaries in Non-Financial Reporting; Chapter 4 From theory to practice: reporting boundaries from financial to integrated reporting and their professional implications; Chapter 5 The Boundaries in Financial and Non-Financial Reporting: A Colossus Built on Shaky Foundations?

Erscheinungsdatum	04.05.2018
Reihe/Serie	Routledge Focus on Accounting and Auditing
Zusatzinfo	1 Tables, black and white; 6 Line drawings, black and white; 6 Illustrations, black and white
Verlagsort	London
Sprache	englisch
Maße	138 x 216 mm
Gewicht	453 g
Themenwelt	Wirtschaft ► Betriebswirtschaft / Management ► Marketing / Vertrieb
Themenwelt	Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
ISBN-10	1-138-58690-0 / 1138586900
ISBN-13	978-1-138-58690-1 / 9781138586901
Zustand	Neuware