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

In: A Research Agenda for Social Finance

Author

Listed:
  • Caterina Pesci
  • Andrea Girardi

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.

Suggested Citation

  • Caterina Pesci & Andrea Girardi, 2021. "At the intersection of financial and non-financial accounting impact measurements," Chapters, in: Othmar M. Lehner (ed.), A Research Agenda for Social Finance, chapter 7, pages 153-174, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:19308_7
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