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

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.