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The increasingly crucial role of companies’ non-financial disclosure (NFD) and integrated reporting (IR) has led to a lively debate among academics, practitio
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For researchers and managers interested in performance measurement, this volume includes innovative research that sheds light on topics such as the determinants
One Report
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"One Report" refers to an emerging trend in business taking place throughout the world where companies are going beyond separate reports for financial and nonfi
Integrated Reporting
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This book critically examines the implementation and adoption of integrated reporting (IR) in organizations and corporations. A relatively new area of policy an
The Boundaries in Financial and Non-Financial Reporting
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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 a