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

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The Boundaries in Financial and Non-Financial Reporting: A Comparative Analysis of their Constitutive Role - Girella, Laura
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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 ...

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The Boundaries in Financial and Non-Financial Reporting: A Comparative Analysis of their Constitutive Role 2021, Routledge, London

ISBN-13: 9781032095660

Paperback

The Boundaries in Financial and Non-Financial Reporting: A Comparative Analysis of their Constitutive Role 2018, Routledge, London

ISBN-13: 9781138586901

Hardcover