Provides an insightful and analytical look at CNR in terms of its relevance and perceived usefulness, limitations in current practices and areas for improvement and incentives and disincentives for disclosing non-financial information.
Draws on disclosure theories and take account of the particular nature of CNR in terms of its predominantly forward-looking, qualitative and hard-to-audit nature.
Brings together theory and practice and covers the key themes that will be of particular interest to and essential reading for students, academics, investors, annual report preparers, auditors and policy makers.
Draws on disclosure theories and take account of the particular nature of CNR in terms of its predominantly forward-looking, qualitative and hard-to-audit nature.
Brings together theory and practice and covers the key themes that will be of particular interest to and essential reading for students, academics, investors, annual report preparers, auditors and policy makers.
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