The Boundaries in Financial and Non-Financial Reporting
A Comparative Analysis of their Constitutive Role
Von:
Girella, LauraHow 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
Juni 2021, ca. 132 Seiten, Routledge Focus on Accounting and Auditing, Englisch
Taylor and Francis
978-1-03-209566-0
Taylor and Francis
978-1-03-209566-0

