Poverty alleviation is an important objective of horticultural projects in developing countries. Impacts have to be reported to funders, and create need for credible impact assessments. The ways to measure these changes and translate these into impact estimates need careful design, considering...

Integrated reporting (IR) is an emerging international corporate reporting initiative arising to address, inter alia, the limitations of the current corporate reporting suite which are commonly criticized for being both voluminous and disjointed. While IR is gaining in popularity, current...

In this study, we report two 2 x 2 between-subjects experiments which investigate the effect of strategic relevance of reported sustainability information and its assurance on nonprofessional investors' investment decisions. The first experiment manipulates strategic relevance of reported...

Greenhouse gas (GHG) assurance is increasingly used by companies as a means to increase stakeholder confidence in the quality of externally reported carbon emissions. The multidisciplinary nature of these engagements means that assurance is performed primarily by multidisciplinary teams. Prior...

Using eye-tracking technology, we examine whether the information processing patterns of nonprofessional investors with a directional investment preference are affected by performance information presented based on either a focus on stakeholders (stakeholder format) or on strategic goals...