The Going-Concern-Principle in Non-Financial Disclosure

Concepts and Future Challenges

Rosa Lombardi (Autor)

Buch | Softcover

XII, 100 Seiten

2022 | 1st ed. 2021
Springer International Publishing (Verlag)
978-3-030-81129-7 (ISBN)

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This book investigates the going-concern principle in the non-financial disclosure by companies in the international scenario proposing concepts and challenges to come. Following the main accounting literature, requirements and regulations, this book proposes the current state of the art in the non-financial disclosure, collecting main mandatory and voluntary frameworks and standards (e.g. European Directive 2014/95/UE on non-financial information, Global Reporting Initiative, International Integrated Reporting Council, Sustainability Accounting Standards Board, Climate Disclosure Standard Board, Carbon Disclosure Project, AA1000). This is a useful proposition for the investigation of the presence versus absence of the going concern in the sustainability and non-financial reports and disclosure by companies. Through a qualitative methodology, this book is intended to show the incidence of the going-concern in the non-financial disclosure and to what content and meaning it is refereed.Several issues and characteristics of information provided to stakeholders are drafted.

lt;p>Rosa Lombardi is an Associate Professor in Accounting at Sapienza University of Rome (Italy). She received her Ph.D. from the University of Cassino & Southern Lazio (Italy). She serves as Editor-in-Chief (Int.J. Digital Culture & Electronic Tourism), Associate/Guest Editor, Editorial Board Member, and Reviewer of several international high-quality peer-reviewed academic journals. She is Academic Coordinator for the Erasmus Programme & CIVIS Alliance at the Faculty of Economics, Sapienza University of Rome (Italy). Her research interests & scientific publications mainly cover financial & non-financial accounting, sustainability accounting, corporate disclosure, ethics & corruption prevention models, entrepreneurial universities, corporate governance, management accounting, auditing, corporate social responsibility, intellectual capital, corporate valuation, decision-making process, smart technologies. She is the SIDREA Research Group's Coordinator on "Smart Technologies, Digitalization & Intellectual Capital". She is the winner of several awards (e.g. EMERALD/EMRBI Award for Emerging Researchers; Best Paper Award SOItmC&RTU).

1. The Going-Concern in Accounting Research.- 2. The Corporate Sustainability Reporting and Disclosure.- 3. The Going-Concern in the Non-financial information.- 4. Primary Conclusions Towards Concepts and Challenges to Come.

Erscheinungsdatum	03.09.2022
Reihe/Serie	SIDREA Series in Accounting and Business Administration
Zusatzinfo	XII, 100 p. 22 illus.
Verlagsort	Cham
Sprache	englisch
Maße	155 x 235 mm
Gewicht	185 g
Themenwelt	Wirtschaft ► Betriebswirtschaft / Management ► Finanzierung
Themenwelt	Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
Schlagworte	Accounting • Corporate Lifecycle • Covid 19 pandemic • "Going Concern Principle" • Investment
ISBN-10	3-030-81129-8 / 3030811298
ISBN-13	978-3-030-81129-7 / 9783030811297
Zustand	Neuware