000			02594nam a22003135i 4500
001			239381
003			ES-VaUE
005			20240306114322.0
007			cr nn 008mamaa
008			210831s2021 sz | o |||| 0|eng d
020			_a9783030811273
024	7		_a10.1007/978-3-030-81127-3 _2doi
040			_aES-VaU _bspa _cES-VaU _dES-VaU
050		4	_aHF5601-5688 _b2021 EB
100	1		_aLombardi, Rosa. _eautor. _0(orcid)0000-0003-0470-231X _1https://orcid.org/0000-0003-0470-231X _4aut _4http://id.loc.gov/vocabulary/relators/aut
245	0	0	_aThe Going-Concern-Principle in Non-Financial Disclosure : _bConcepts and Future Challenges _cby Rosa Lombardi
250			_a1st ed. 2021.
264		1	_aCham _c2021 _bSpringer International Publishing
300			_a1 recurso en línea
336			_atexto _btxt _2rdacontent
337			_aelectrónico _bc _2rdamedia
338			_arecurso electrónico _bcr _2rdacarrier
490	0		_aSIDREA Series in Accounting and Business Administration _x2662-9887
505	0		_a1. 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.
520			_aThis 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.
856	4	0	_uhttps://go.openathens.net/redirector/universidadeuropea.es?url=https://doi.org/10.1007/978-3-030-81127-3 _zAcceso a este recurso digital (usuarios Universidad Europea de Valencia)
942			_2lcc _cLE
988			_aSpringer_Business_2021
999			_c239381 _d239381