Governance is very much a current concern in the public interest. The global economic recession, from which we are just emerging, has highlighted failures in governance and regulation with much blame being laid at the feet of regulators and demands for perpetrators to be sanctioned accordingly....

The relationship between economic or social or political activity and risk is widely recognised at a societal level, a market level and a business level, and equally widely discussed. The relationship between governance and risk at all of these levels is equally widely recognised but much less...

Purpose – This paper aims to evaluate the development of reporting standards for both financial reporting and for corporate social responsibility (CSR) reporting. It aims to argue that both International Financial Reporting Standards and US Generally Accepted Accounting Principles are vehicles...

Purpose – The purpose of this paper is to show that corporate governance is fundamental to the continuing operation of any corporation; hence much attention has been paid to the procedures of such governance. Similarly sustainability is fundamental to the continuing operation of any...

Purpose – Although all organisations claim to be engaged in sustainable development, research shows that they misunderstand what is involved. This paper aims to reconsider what is meant by sustainability and to show that the way accounting operates in an organisation actually prevents an...

Purpose – The purpose of this paper is to argue that the main ontological position of modern capitalism, founded on the philosophy of utilitarianism, derived of course from the work of Jeremy Bentham and John Stuart Mill, is fundamentally flawed as it ignores power inequalities and assumes...

Purpose: In integrated reporting, financial and non-financial performance is presented interactively, as the value creation abilities of corporations are shaped via capitals, the importance of the topic increases day by day. In addition to this, differentiation of importance of basic and...