The Boundaries in Financial and Non-Financial Reporting
A Comparative Analysis of their Constitutive Role
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
juin 2021, env. 132 pages, Routledge Focus on Accounting and Auditing, Anglais
Taylor and Francis
978-1-03-209566-0
Taylor and Francis
978-1-03-209566-0

