Quasi-local dynamical horizons admit a first law for finite, far-from-equilibrium processes and a quantitative second law tying area growth to energy fluxes, so black-hole entropy is the area of marginally trapped surfaces.
Lewandowski, Spacetimes Admitting Isolated Horizons, Class
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Thermodynamics of dynamical black holes beyond perturbation theory
Quasi-local dynamical horizons admit a first law for finite, far-from-equilibrium processes and a quantitative second law tying area growth to energy fluxes, so black-hole entropy is the area of marginally trapped surfaces.