The Boundaries in Financial and Non-Financial Reporting

3Boundaries in non-financial reporting

Within the non-financial reporting arena, the emergence of new forms of reporting practices, such as sustainability, intellectual capital (or intangibles) and the advent of integrated reporting has lead the related organisations operating in this field to develop guidelines, frameworks and standards to support the reporting of these type of information. In addition to setting principles and content elements that inform the reporting processes, these documents also tackle the problem associated with the identification and definition of reporting boundaries. In this Chapter, the discussion focusses on the principal changes that have occurred in the identification and definition of reporting boundaries compared ...