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

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Laura Girella

The Boundaries in Financial and Non-Financial Reporting

A Comparative Analysis of their Constitutive Role

Laura Girella

$116

Hardback

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English

Routledge
22 March 2018

Financial reporting, financial statements

Series: Routledge Focus on Accounting and Auditing

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.

By: Laura Girella
Imprint: Routledge
Country of Publication: United Kingdom
Dimensions: Height: 216mm, Width: 138mm,
Weight: 453g
ISBN: 9781138586901
ISBN 10: 1138586900
Series: Routledge Focus on Accounting and Auditing
Pages: 116
Publication Date: 22 March 2018
Audience: College/higher education , Professional and scholarly , A / AS level , Further / Higher Education
Format: Hardback
Publisher's Status: Active

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).

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

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.ã 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