Understanding reporting boundaries in annual reports: a conceptual framework

Purpose The purpose of this paper is to enhance conceptual understanding reporting boundaries in corporate annual reports by developing a framework the rules and principles, referred here as dimensions, underlying boundaries. A total nine contemporary regulations/guidelines are compared terms boundary dimensions identified illustrate similarities differences concepts. Design/methodology/approach To develop academic industry literature were analysed identify dimensions. Thereafter, these qualitative approach was taken including document analysis content analysis. Findings 10 key through literature. Each dimension represents continuum along which can position themselves. Taken together, provide comprehensive description chosen concept. Originality/value contributes accounting theory providing holistic relating boundaries, thus answering calls for more development construct. comparison adds scarce considering financial non-financial simultaneously, relevant reports. From practical perspective, brings renewed visibility with implications preparers, users, standard setters auditors