Laura Girella

The Boundaries in Financial and Non-Financial Reporting (eBook, ePUB)

A Comparative Analysis of their Constitutive Role

• Format: ePub

Produktbeschreibung

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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Produktdetails

• Verlag: Taylor & Francis
• Seitenzahl: 130
• Erscheinungstermin: 16. März 2018
• Englisch
• ISBN-13: 9780429996610
• Artikelnr.: 56835986

Autorenporträt

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).

Inhaltsangabe

List of Figures
List of Tables
Foreword by Prof. Stefano Zambon
Chapter 1 Introduction
Chapter 2 Boundaries in Financial Reporting
Chapter 3 Boundaries in Non-Financial Reporting
Chapter 4 From theory to practice: reporting boundaries from financial to integrated reporting and their professional implications
Chapter 5 The Boundaries in Financial and Non-Financial Reporting: A Colossus Built on Shaky Foundations?

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List of Figures; List of Tables; Foreword by Prof. Stefano Zambon; Chapter 1 Introduction; Chapter 2 Boundaries in Financial Reporting; Chapter 3 Boundaries in Non-Financial Reporting; Chapter 4 From theory to practice: reporting boundaries from financial to integrated reporting and their professional implications; Chapter 5 The Boundaries in Financial and Non-Financial Reporting: A Colossus Built on Shaky Foundations?

Rezensionen

The boundaries that are set in all forms of corporate reporting not only demark the scope of information provided but represent the conjunction of accounting, economic concepts. Boundaries in reporting are concomitant with the boundaries of professional accountant, statutory auditors and assurance providers. As part of the neo-liberal narrative the boundary signifies the limits of the entity's responsibilities and the externalities left for governments and societies to deal with. In this insightful and though-provoking study, Dr Girella challenges the boundaries we imagine to exist in reporting and demonstrates that they are increasingly being redrawn and becoming more permeable.
Mario Abela, Director, World Business Council for Sustainable Development