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The Boundaries in Financial and Non-Financial Reporting: A Comparative Analysis of their Constitutive Role
Paperback
Series: Routledge Focus on Accounting and Auditing
ISBN13: 9781032095660
Publisher: Routledge
Published: Jun 30 2021
Pages: 132
Weight: 0.35
Height: 0.28 Width: 5.50 Depth: 8.50
Language: English
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
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The Boundaries in Financial and Non-Financial Reporting: A Comparative Analysis of their Constitutive Role
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