Boundaries in financial and non-financial reporting, the: a comparative analysis of their constitutive role
Auteur :
Girella, Laura
Éditeur :
Taylor & Francis Ltd
ISBN :
9781032095660
Date de publication :
30 juin 2021
Dimensions :
21,6 x 13,8 cm
Poids :
167 g
Langue :
Anglais
Pays d'origine :
Grande Bretagne
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