The Boundaries in Financial and Non-Financial Reporting: A Comparative Analysis of their Constitutive Role (Routledge Focus on Accounting and Auditing) - Hardcover

Girella, Laura

Hardcover

ISBN 10: 1138586900 ISBN 13: 9781138586901

Publisher: Routledge, 2018

Synopsis

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.

About this title

About the Author

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).

Edition details

• Publisher: Routledge
• Publication date: 2018
• Language: English
• ISBN 10: 1138586900
• ISBN 13: 9781138586901
• Binding: Hardcover
• Edition number: 1
• Number of pages: 130