THE BOUNDARIES OF FINANCIAL AND NON-FINANCIAL REPORTING: a comparative analysis of their constitutive role
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 b...
Gespeichert in:
| 1. Verfasser: | |
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
[Place of publication not identified]
ROUTLEDGE
2018
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| Schriftenreihe: | Routledge Focus on Accounting and Auditing Ser
Routledge Focus on Accounting and Auditing Ser |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | 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 |
| Beschreibung: | Online resource; title from PDF title page (EBSCO, viewed May 10, 2018) |
| Beschreibung: | 1 online resource |
| ISBN: | 9780429504341 0429504349 1138586900 9781138586901 |
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| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657.3 |
| dewey-search | 657.3 |
| dewey-sort | 3657.3 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| discipline_str_mv | Wirtschaftswissenschaften |
| format | Electronic eBook |
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| id | DE-604.BV047009753 |
| illustrated | Not Illustrated |
| index_date | 2024-07-03T15:58:07Z |
| indexdate | 2024-07-10T09:00:01Z |
| institution | BVB |
| isbn | 9780429504341 0429504349 1138586900 9781138586901 |
| language | English |
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| spelling | GIRELLA, LAURA. Verfasser aut THE BOUNDARIES OF FINANCIAL AND NON-FINANCIAL REPORTING a comparative analysis of their constitutive role Laura Girella [Place of publication not identified] ROUTLEDGE 2018 1 online resource txt rdacontent c rdamedia cr rdacarrier Routledge Focus on Accounting and Auditing Ser Online resource; title from PDF title page (EBSCO, viewed May 10, 2018) 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 Financial statements Jahresabschluss (DE-588)4162679-5 gnd rswk-swf Börsenberichterstattung (DE-588)4425143-9 gnd rswk-swf Bilanz (DE-588)4006566-2 gnd rswk-swf Jahresabschluss (DE-588)4162679-5 s Börsenberichterstattung (DE-588)4425143-9 s Bilanz (DE-588)4006566-2 s DE-604 https://www.taylorfrancis.com/books/9780429504341 Verlag URL des Erstveroeffentlichers Volltext |
| spellingShingle | GIRELLA, LAURA THE BOUNDARIES OF FINANCIAL AND NON-FINANCIAL REPORTING a comparative analysis of their constitutive role Financial statements Jahresabschluss (DE-588)4162679-5 gnd Börsenberichterstattung (DE-588)4425143-9 gnd Bilanz (DE-588)4006566-2 gnd |
| subject_GND | (DE-588)4162679-5 (DE-588)4425143-9 (DE-588)4006566-2 |
| title | THE BOUNDARIES OF FINANCIAL AND NON-FINANCIAL REPORTING a comparative analysis of their constitutive role |
| title_auth | THE BOUNDARIES OF FINANCIAL AND NON-FINANCIAL REPORTING a comparative analysis of their constitutive role |
| title_exact_search | THE BOUNDARIES OF FINANCIAL AND NON-FINANCIAL REPORTING a comparative analysis of their constitutive role |
| title_exact_search_txtP | THE BOUNDARIES OF FINANCIAL AND NON-FINANCIAL REPORTING a comparative analysis of their constitutive role |
| title_full | THE BOUNDARIES OF FINANCIAL AND NON-FINANCIAL REPORTING a comparative analysis of their constitutive role Laura Girella |
| title_fullStr | THE BOUNDARIES OF FINANCIAL AND NON-FINANCIAL REPORTING a comparative analysis of their constitutive role Laura Girella |
| title_full_unstemmed | THE BOUNDARIES OF FINANCIAL AND NON-FINANCIAL REPORTING a comparative analysis of their constitutive role Laura Girella |
| title_short | THE BOUNDARIES OF FINANCIAL AND NON-FINANCIAL REPORTING |
| title_sort | the boundaries of financial and non financial reporting a comparative analysis of their constitutive role |
| title_sub | a comparative analysis of their constitutive role |
| topic | Financial statements Jahresabschluss (DE-588)4162679-5 gnd Börsenberichterstattung (DE-588)4425143-9 gnd Bilanz (DE-588)4006566-2 gnd |
| topic_facet | Financial statements Jahresabschluss Börsenberichterstattung Bilanz |
| url | https://www.taylorfrancis.com/books/9780429504341 |
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