At the intersection of financial and non-financial accounting impact measurements

Caterina Pesci and Andrea Girardi

Chapter 7 in A Research Agenda for Social Finance, 2021, pp 153-174 from Edward Elgar Publishing

Abstract: Starting from the normative approach of the General Accepted Accounting Principles (GAAP) the chapter covers the topic of the non-financial impact measurements. Section one is devoted to the objectives and postulates of the GAAP and their possible extension. In section two and three, the most used non-financial impact measurements are explored: Global Reporting Initiative and Integrated Reporting. Section four is devoted to the regulation on non-financial reporting, while section five analyses the impact measurement approaches used in non-for-profit arena. Finally, last section recaps the main issues and proposes future trajectories of study at the intersection of financial and non-financial impact measurements.

Keywords: Business and Management; Economics and Finance (search for similar items in EconPapers)
Date: 2021
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.elgaronline.com/view/edcoll/9781789907957/9781789907957.00014.xml (application/pdf)
Our link check indicates that this URL is bad, the error code is: 503 Service Temporarily Unavailable

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:elg:eechap:19308_7

Ordering information: This item can be ordered from
http://www.e-elgar.com

Access Statistics for this chapter

More chapters in Chapters from Edward Elgar Publishing
Bibliographic data for series maintained by Darrel McCalla ().