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The Going-Concern-Principle in Non-Financial Disclosure

Concepts and Future Challenges

  • Book
  • © 2021

Overview

Authors:
  1. Rosa Lombardi

    1. Department of Law and Economics of Productive Activities, Sapienza University of Rome, Rome, Italy

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  • 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

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Table of contents (4 chapters)

  1. Front Matter

    Pages i-xii
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  2. The Going-Concern in Accounting Research

    • Rosa Lombardi
    Pages 1-29

  3. The Corporate Sustainability Reporting and Disclosure

    • Rosa Lombardi
    Pages 31-77

  4. The Going-Concern in Non-financial Information

    • Rosa Lombardi
    Pages 79-96

  5. Primary Conclusions Towards Concepts and Challenges to Come

    • Rosa Lombardi
    Pages 97-100
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Keywords

About this book

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.

Authors and Affiliations

  • Department of Law and Economics of Productive Activities, Sapienza University of Rome, Rome, Italy

    Rosa Lombardi

About the author

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).

Bibliographic Information

  • Book Title: The Going-Concern-Principle in Non-Financial Disclosure

  • Book Subtitle: Concepts and Future Challenges

  • Authors: Rosa Lombardi

  • Series Title: SIDREA Series in Accounting and Business Administration

  • DOI: https://doi.org/10.1007/978-3-030-81127-3

  • Publisher: Springer Cham

  • eBook Packages: Business and Management, Business and Management (R0)

  • Copyright Information: The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Switzerland AG 2021

  • Hardcover ISBN: 978-3-030-81126-6Published: 01 September 2021

  • Softcover ISBN: 978-3-030-81129-7Published: 02 September 2022

  • eBook ISBN: 978-3-030-81127-3Published: 31 August 2021

  • Series ISSN: 2662-9879

  • Series E-ISSN: 2662-9887

  • Edition Number: 1

  • Number of Pages: XII, 100

  • Number of Illustrations: 22 b/w illustrations

  • Topics: Financial Accounting, Accounting/Auditing, Investment Appraisal

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