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.

At the intersection of financial and non-financial accounting impact measurements / Pesci, Caterina; Girardi, Andrea. - (2021), pp. 153-174. [10.4337/9781789907964.00014]

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

Pesci, Caterina
Primo
;
Girardi, Andrea
Ultimo
2021-01-01

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.
2021
A Research Agenda for Social Finance
Cheltenham, UK; Northampton, MA, USA
Edward Elgar Publishing
978 1 78990 795 7
Pesci, Caterina; Girardi, Andrea
At the intersection of financial and non-financial accounting impact measurements / Pesci, Caterina; Girardi, Andrea. - (2021), pp. 153-174. [10.4337/9781789907964.00014]
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11572/286713
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