The Boundaries in Financial and Non-Financial Reporting

Table of contents

1. Cover
2. Title
3. Copyright
4. Dedication
5. Contents
6. List of illustrations
7. Foreword
8. Acknowledgements
9. 1 Introduction
   1. 1.1 Why a book on reporting boundaries?
   2. 1.2 Method of research
   3. 1.3 Organisation of the book
   4. 1.4 Boundaries in social management studies: some preliminary remarks
   5. 1.5 Transplanting concepts across disciplinary boundaries: a proposed interpretive framework
10. 2 Boundaries in financial reporting
    1. 2.1 Proprietary vs. entity theories
    2. 2.2 The IASB and FASB views
    3. 2.3 Some technical and measurement implications
       1. 2.3.1 The case of special purpose entities
       2. 2.3.2 Reporting boundaries and minority interests
    4. 2.4 Conclusion
11. 3 Boundaries in non-financial reporting
    1. 3.1 The sustainability reporting approaches
       1. 3.1.1 The GRI Guidelines, the GRI Boundary Protocol and the GRI Standards
       2. 3.1.2 The CDSB discussion paper and Framework
       3. 3.1.3 The GHG Protocol, the SASB Standards, the A4S Guidelines and the TFCD Recommendations
    2. 3.2 The ‘value creation’-based approaches
       1. 3.2.1 The WICI Intangibles Framework
       2. 3.2.2 The International Integrated Reporting <IR> Framework
    3. 3.3 EU Directive no. 95/2014 on Non-Financial and Diversity Information
    4. 3.4 Conclusion
12. 4 From theory to practice: reporting boundaries from financial to integrated reporting and their professional implications
    1. 4.1 From sustainability to integrated reports: maintenance or change of reporting boundaries?
    2. 4.2 From annual to integrated reports (through intellectual capital): distance from and convergence to financial reporting boundaries?
    3. 4.3 The hybrid approach
    4. 4.4 A new dimension of the hybrid approach: the inclusion of the United Nations’ Sustainable Development Goals
    5. 4.5 Development of the reporting entity concept
       1. 4.5.1 The function of the reporting entity concept
    6. 4.6 The reporting boundary and the auditor
    7. 4.7 Materiality and stakeholders
       1. 4.7.1 The concept of materiality
       2. 4.7.2 A babel of definitions
       3. 4.7.3 Materiality judgements
       4. 4.7.4 Implications of materiality for the reporting boundary
    8. 4.8 Conclusion
13. 5 The boundaries in financial and non-financial reporting: A colossus built on shaky foundations?
    1. 5.1 Boundaries in financial and non-financial reporting: a comparison
    2. 5.2 The boundaries of financial and non-financial reporting: concluding remarks
14. Name index
15. Subject index