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

The book investigates the evolution and discourses of integrated reporting of non-financial aspects, exploring how and why an organization defines and its reporting boundaries to understand what is valued in its business model. It reviews guidelines and frameworks from major international organizations and analyzes their development and impact on the boundaries of financial and non-financial reporting, with case studies and interviews.

Format: Hardback
Length: 116 pages
Publication date: 22 March 2018
Publisher: Taylor & Francis Ltd

Since the mid-1990s, discussions about expanding the boundaries of financial reporting have been ongoing, but there has been limited attention paid to the evolution and discourses of integrated reporting of non-financial aspects. By delving into how and why an organization defines and establishes its reporting boundaries, it becomes possible to gain insights into what is truly valued (or not) within its business model.

This groundbreaking book examines the guidelines and frameworks set forth by major international organizations, 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. It analyzes their development and impact on the boundaries of financial and non-financial reporting.

Illustrated with case studies and interviews with representatives from these organizations, this concise volume makes a substantial contribution to the future of reporting theory and practice. It will be of immense interest to advanced students, researchers, practitioners, and policy makers alike.

Weight: 264g
Dimension: 145 x 222 x 14 (mm)
ISBN-13: 9781138586901