Should FASB and IASB be responsible for setting standards for nonfinancial information?

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See all articles by Richard Barker

Richard Barker

University of Oxford - Said Business School

Robert G. Eccles

University of Oxford - Said Business School

Date Written: October 24, 2018

Abstract

The goal of this ‘Green Paper’ is to contribute, in a neutral way, to a conversation that has been going on for some time amongst a variety of actors, concerning whether mandatory reporting standards are a prerequisite for effective ‘sustainability’ or ‘nonfinancial’ corporate reporting. Specifically, we ask whether the existing standard-setting regime for financial reporting – that of the US Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) – should be extended to include setting standards for nonfinancial information.

Suggested Citation

Barker, Richard and Eccles, Robert G., Should FASB and IASB be responsible for setting standards for nonfinancial information? (October 24, 2018). Available at SSRN: https://ssrn.com/abstract=

Richard Barker (Contact Author)

University of Oxford - Said Business School ( email )

Park End Street
Oxford, OX1 1HP
Great Britain

Robert G. Eccles

University of Oxford - Said Business School ( email )

Park End Street
Oxford, OX1 1HP
Great Britain

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