The purpose of this article is to problematise a particular social transparency and disclosure regulation in the UK, that transcend national boundaries in order to control (modern) slavery in supply chains operating in the developing world. Drawing on notions from the regulatory and sociology...

In common with international trends, both New Zealand (NZ) and Australia have substantially reformed the structure and regulatory regimes for their respective electricity industries. Deregulation and privatisation have been key elements of the reforms. The restructuring sought to create a...

Not-for-profit organisations that are public benefit entities are subject to public accountability. They have an obligation to provide financial and non-financial information in sufficient detail for stakeholders to gain an understanding of their objectives and performance. This paper evaluates...

This paper examines information disclosed in annual reports in a period surrounding the restructuring of the electricity industry. The purpose of the restructuring was to increase product market competition in both the wholesale and retail distribution sectors. We construct a 22-item disclosure...

Recently, Francis, Nanda and Olsson (2008) proposed that earnings quality influence firms’ disclosure decisions. We examine whether Corporate Social Responsibility (CSR) disclosure is related to earnings management and if the relationship is mitigated by political cost considerations or by the...

This paper puts forward an argument that cultural factors interact with the institutional structures of organizations; and thus influence their CSR reporting system. Observations on 403 annual reports, corporate websites and CSR stand-alone reports of 203 companies in China, Malaysia, India and...