The Boundaries in Financial and Non-Financial Reporting

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The book explores how an organization's reporting boundaries reflect its business model values. It reviews guidelines from key international organizations, including the IASB, GRI, and SASB, and analyzes their impact on financial and non-financial reporting. By contributing to the evolution of reporting theory and practice, this work is particularly relevant for advanced students, researchers, practitioners, and policymakers interested in the future of organizational reporting.