The Boundaries in Financial and Non-Financial Reporting

4From theory to practice

Reporting boundaries from financial to integrated reporting and their professional implications

Following the prescriptions proposed by the standards, frameworks and guidelines for the setting of reporting boundaries in financial and non-financial reporting, the aim of this Chapter is primarily to highlight the main approaches adopted by companies in their organisational practice. Indeed, as maintained in comparative law with reference to constitutional law, there is a difference between law as written and presented in formal documents and law in practice, that is the way in which rules are adopted (Horwitz, 2009; Zambon and Girella, 2016). An analysis of how companies effectively implement the above-described documents ...