The Going-Concern-Principle in Non-Financial Disclosure: Concepts and Future Challenges

This book investigates the going-concern principle in non-financial disclosure by companies in the international scenario, proposing concepts and challenges to come. It collects mandatory and voluntary frameworks and standards and proposes the current state of the art in the non-financial disclosure. It is intended to show the incidence of the going-concern in the non-financial disclosure and to what content and meaning it is referred.

Format: Paperback / softback
Length: 100 pages
Publication date: 02 September 2022
Publisher: Springer Nature Switzerland AG

This comprehensive book delves into the realm of non-financial disclosure by companies in the international context, presenting a thorough exploration of the going-concern principle. Drawing upon the primary accounting literature, it outlines the requirements and regulations governing this practice. Moreover, this book serves as a valuable resource by compiling the most prominent mandatory and voluntary frameworks and standards, including the European Directive 2014/95/UE on non-financial information, the Global Reporting Initiative, the International Integrated Reporting Council, the Sustainability Accounting Standards Board, the Climate Disclosure Standard Board, the Carbon Disclosure Project, and the AA1000. By examining the current state of the art in non-financial disclosure, this book offers insightful perspectives on the presence or absence of the going concern in sustainability and non-financial reports and disclosures by companies. Through a qualitative methodology, the book aims to demonstrate the prevalence of the going-concern concept in non-financial disclosure and to unravel its content and significance. Additionally, it explores various issues and characteristics of the information provided to stakeholders, shedding light on the importance of transparency and accountability in corporate reporting. This book is a valuable tool for researchers, policymakers, and professionals seeking to understand the evolving landscape of non-financial disclosure and its impact on corporate sustainability and performance.

Weight: 185g
Dimension: 235 x 155 (mm)
ISBN-13: 9783030811297
Edition number: 1st ed. 2021