ABSTRACT

This introduction presents an overview of the key concepts discussed in the subsequent chapters of this book. The book offers an overview on how the boundaries of reporting have changed in response to the broadening scope of reporting needs to address both financial and 'non-financial' information (sustainability, governance and intangibles) and the attempts to promote greater integration of information. It provides an in-depth and comparative analysis of the conceptual frameworks, standards and guidelines that have been recently published by organisations and standard setters operating in the areas of financial and non-financial reporting in order to examine how the issue of 'reporting boundaries' has been problematised and addressed. The book utilises boundaries or corporate reporting widely conceived as an analytical tool to explore and problematise the conceptual foundations of the current reporting model per se. It presents an overview of the ways in which boundaries have been addressed in economics and in social management sciences.