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The Going-Concern-Principle in Non-Financial Disclosure: Concepts and Future Challenges. 2021 ed.
・ISBN 978-3-030-81129-7 paper EUR 129.99
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| 著者・編者 | Lombardi, Rosa, |
|---|---|
| シリーズ | (SIDREA Series in Accounting and Business Administration) |
| 出版社 | (Springer Nature Switzerland AG, SZ) |
| 出版年月 | 2022 |
| ページ数 | 100 pp. |
| 言語 | ENG |
| ニュース番号 | ＜A02-60756＞ |
解説
This book investigates the going-concern principle in the non-financial disclosure by companies in the international scenario proposing concepts and challenges to come. Following the main accounting literature, requirements and regulations, this book proposes the current state of the art in the non-financial disclosure, collecting main mandatory and voluntary frameworks and standards (e.g. European Directive 2014/95/UE on non-financial information, Global Reporting Initiative, International Integrated Reporting Council, Sustainability Accounting Standards Board, Climate Disclosure Standard Board, Carbon Disclosure Project, AA1000). This is a useful proposition for the investigation of the presence versus absence of the going concern in the sustainability and non-financial reports and disclosure by companies. Through a qualitative methodology, this book is intended to show the incidence of the going-concern in the non-financial disclosure and to what content and meaning it is refereed.Several issues and characteristics of information provided to stakeholders are drafted.