Laura Girella
The Boundaries in Financial and Non-Financial Reporting
A Comparative Analysis of their Constitutive Role
Gebonden EN 2018 9781138586901Niet leverbaar.
Samenvatting
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.
Specificaties
ISBN13:9781138586901
Taal:EN
Bindwijze:Gebonden
Aantal pagina's:116
Uitgever:Taylor & Francis Ltd
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