... disclose: Accountability and responsibility Organizational change Corporate reporting Financial reporting Accounting and organizational change Public interests The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) are jointly developing...

... to explain what and how NI is disclosed. Transparency Legitimacy theory Corporate reporting Disclosures Material legitimacy Non-financial information This paper presents a case study of how two organisations deal with disclosing non-financial information (NI). This is interesting because...