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

Buch 1 von 8: Routledge Focus on Accounting and Auditing

Girella, Laura

 
9781138586901: The Boundaries in Financial and Non-Financial Reporting: A Comparative Analysis of their Constitutive Role (Routledge Focus on Accounting and Auditing)
Hardcover
ISBN 10: 1138586900 ISBN 13: 9781138586901
Verlag: Routledge, 2018

Inhaltsangabe

How an organisation defines its reporting boundaries, reveals much about what is actually valued in its business model. This concise book reviews the guidelines and frameworks from the major relevant international organisations: the IASB, GRI, SASB, IIRC, Carbon Disclosure Standards Board, and the World Intellectual Capital Initiative, and analyses their role in developing the boundaries of financial and non-financial reporting. It makes a significant contribution to the future of reporting theory and practice and will be of interest to advanced students, researchers, practitioners and policy makers.

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Über die Autorin bzw. den Autor

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).

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Verlag
Routledge
Erscheinungsdatum
2018
Sprache
Englisch
ISBN 10 
1138586900
ISBN 13 
9781138586901
Einband
Gebundene Ausgabe
Anzahl der Seiten
130
Kontakt zum Hersteller
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