Strategic Environmental Assessment (SEA) is the process through which the impacts of plans and programmes on the environment are assessed. Objectives, targets and indicators are the tools through which these environmental impacts can be measured. The same objectives, targets and indicators may...

Drawing on the theoretical perspectives of agency theory, institutional theory and resource dependency theory, this study finds that board attributes (consisting of the number of trustees and board structure), charity size, the nature of charitable activities, and external influences (namely...