Business & Economics Books:

The Boundaries in Financial and Non-Financial Reporting

A Comparative Analysis of their Constitutive Role
Click to share your rating 0 ratings (0.0/5.0 average) Thanks for your vote!

Format:

Paperback / softback
$45.00
Available from supplier

The item is brand new and in-stock with one of our preferred suppliers. The item will ship from a Mighty Ape warehouse within the timeframe shown.

Usually ships in 2-3 weeks
Free Delivery with Primate
Join Now

Free 14 day free trial, cancel anytime.

Buy Now, Pay Later with:

Afterpay is available on orders $100 to $2000 Learn more

6 weekly interest-free payments of $7.50 with Laybuy Learn more

Availability

Delivering to:

Estimated arrival:

  • Around 7-19 June using International Courier

Description

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.

Author Biography:

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).
Release date NZ
June 30th, 2021
Author
Audiences
  • Postgraduate, Research & Scholarly
  • Professional & Vocational
  • Undergraduate
Illustrations
6 Illustrations, black and white
Pages
132
ISBN-13
9781032095660
Product ID
34802799

Customer reviews

Nobody has reviewed this product yet. You could be the first!

Write a Review

Marketplace listings

There are no Marketplace listings available for this product currently.
Already own it? Create a free listing and pay just 9% commission when it sells!

Sell Yours Here

Help & options

Filed under...