Matches in SemOpenAlex for { <https://semopenalex.org/work/W2897344319> ?p ?o ?g. }
Showing items 1 to 54 of
54
with 100 items per page.
- W2897344319 abstract "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." @default.
- W2897344319 created "2018-10-26" @default.
- W2897344319 creator A5060821644 @default.
- W2897344319 date "2018-03-16" @default.
- W2897344319 modified "2023-09-26" @default.
- W2897344319 title "The Boundaries in Financial and Non-Financial Reporting: A Comparative Analysis of their Constitutive Role" @default.
- W2897344319 hasPublicationYear "2018" @default.
- W2897344319 type Work @default.
- W2897344319 sameAs 2897344319 @default.
- W2897344319 citedByCount "1" @default.
- W2897344319 countsByYear W28973443192018 @default.
- W2897344319 crossrefType "book" @default.
- W2897344319 hasAuthorship W2897344319A5060821644 @default.
- W2897344319 hasConcept C10138342 @default.
- W2897344319 hasConcept C121955636 @default.
- W2897344319 hasConcept C144133560 @default.
- W2897344319 hasConcept C163867264 @default.
- W2897344319 hasConcept C17744445 @default.
- W2897344319 hasConcept C544937707 @default.
- W2897344319 hasConcept C71199308 @default.
- W2897344319 hasConceptScore W2897344319C10138342 @default.
- W2897344319 hasConceptScore W2897344319C121955636 @default.
- W2897344319 hasConceptScore W2897344319C144133560 @default.
- W2897344319 hasConceptScore W2897344319C163867264 @default.
- W2897344319 hasConceptScore W2897344319C17744445 @default.
- W2897344319 hasConceptScore W2897344319C544937707 @default.
- W2897344319 hasConceptScore W2897344319C71199308 @default.
- W2897344319 hasLocation W28973443191 @default.
- W2897344319 hasOpenAccess W2897344319 @default.
- W2897344319 hasPrimaryLocation W28973443191 @default.
- W2897344319 hasRelatedWork W1521467782 @default.
- W2897344319 hasRelatedWork W1953971086 @default.
- W2897344319 hasRelatedWork W2189397379 @default.
- W2897344319 hasRelatedWork W2263846110 @default.
- W2897344319 hasRelatedWork W2307612215 @default.
- W2897344319 hasRelatedWork W2557823522 @default.
- W2897344319 hasRelatedWork W2789197911 @default.
- W2897344319 hasRelatedWork W2808061455 @default.
- W2897344319 hasRelatedWork W2907474158 @default.
- W2897344319 hasRelatedWork W2918633537 @default.
- W2897344319 hasRelatedWork W2972210817 @default.
- W2897344319 hasRelatedWork W3040743502 @default.
- W2897344319 hasRelatedWork W3041308517 @default.
- W2897344319 hasRelatedWork W3082871064 @default.
- W2897344319 hasRelatedWork W3123725169 @default.
- W2897344319 hasRelatedWork W3123935202 @default.
- W2897344319 hasRelatedWork W3141181923 @default.
- W2897344319 hasRelatedWork W3211101093 @default.
- W2897344319 hasRelatedWork W330638533 @default.
- W2897344319 hasRelatedWork W938420262 @default.
- W2897344319 isParatext "false" @default.
- W2897344319 isRetracted "false" @default.
- W2897344319 magId "2897344319" @default.
- W2897344319 workType "book" @default.