The Going-Concern-Principle in Non-Financial Disclosure, 1st ed. 2021
Concepts and Future Challenges
SIDREA Series in Accounting and Business Administration Series

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Language: English
Cover of the book The Going-Concern-Principle in Non-Financial Disclosure

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126.59 €

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The Going-Concern-Principle in Non-Financial Disclosure
Publication date:
100 p. · 15.5x23.5 cm · Paperback

126.59 €

In Print (Delivery period: 15 days).

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The Going-Concern-Principle in Non-Financial Disclosure
Publication date:
100 p. · 15.5x23.5 cm · Hardback
This book investigates the going-concern principle in the non-financial disclosure by companies in the international scenario proposing concepts and challenges to come. Following the main accounting literature, requirements and regulations, this book proposes the current state of the art in the non-financial disclosure, collecting main mandatory and voluntary frameworks and standards (e.g. European Directive 2014/95/UE on non-financial information, Global Reporting Initiative, International Integrated Reporting Council, Sustainability Accounting Standards Board, Climate Disclosure Standard Board, Carbon Disclosure Project, AA1000). This is a useful proposition for the investigation of the presence versus absence of the going concern in the sustainability and non-financial reports and disclosure by companies. Through a qualitative methodology, this book is intended to show the incidence of the going-concern in the non-financial disclosure and to what content and meaning it is refereed. Several issues and characteristics of information provided to stakeholders are drafted.
1. The Going-Concern in Accounting Research.- 2. The Corporate Sustainability Reporting and Disclosure.- 3. The Going-Concern in the Non-financial information.- 4. Primary Conclusions Towards Concepts and Challenges to Come.

Rosa Lombardi is an Associate Professor in Accounting at Sapienza University of Rome (Italy). She received her Ph.D. from the University of Cassino & Southern Lazio (Italy). She serves as Editor-in-Chief (Int.J. Digital Culture & Electronic Tourism), Associate/Guest Editor, Editorial Board Member, and Reviewer of several international high-quality peer-reviewed academic journals. She is Academic Coordinator for the Erasmus Programme & CIVIS Alliance at the Faculty of Economics, Sapienza University of Rome (Italy). Her research interests & scientific publications mainly cover financial & non-financial accounting, sustainability accounting, corporate disclosure, ethics & corruption prevention models, entrepreneurial universities, corporate governance, management accounting, auditing, corporate social responsibility, intellectual capital, corporate valuation, decision-making process, smart technologies. She is the SIDREA Research Group’s Coordinator on “Smart Technologies, Digitalization & Intellectual Capital”. She is the winner of several awards (e.g. EMERALD/EMRBI Award for Emerging Researchers; Best Paper Award SOItmC&RTU).

Provides a renewed overview of the “going concern” concept, focusing on its relationship to corporate lifecycle

Highlights implications of the concept in the turbulent times following the COVID-19 pandemic

Presents latest research insights from the corporate lifecycle literature