The Boundaries in Financial and Non-Financial Reporting: A Comparative Analysis of their Constitutive Role

by Laura Girella

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...

• Format: Paperback
• Language: English
• ISBN: 1032095660
• ISBN13: 9781032095660
• Release Date: June 2021
• Publisher: Routledge
• Length: 132 Pages
• Weight: 0.35 lbs.
• Dimensions: 0.3" x 5.5" x 8.5"