ABSTRACT
Within the non-financial reporting arena, the emergence of new forms of reporting practices has lead the related organisations operating in this field to develop guidelines, frameworks and standards to support the reporting of these type of information. The reporting practices are sustainability, intellectual capital and the advent of integrated reporting. The chapter focusses on the principal changes that have occurred in the identification and definition of reporting boundaries compared to the most recent versions of these frameworks and guidelines. It provides an overview of the main changes that have occurred in the identification and definition of reporting boundaries in the sustainability, 'value creation' and integrated areas. From the analysis of the documents and the interviews conducted with the principal representatives of these standard setters and framework developer organisations, it appears quite clear that, with the exception of a few cases, the trend for the definition and identification of reporting boundaries has been to adopt concepts used in financial reporting.
