This article reports the results of empirical work carried out in a project funded by the UK Government's Engineering and Physical Sciences Research Council (EPSRC). The project was concerned with operationalising knowledge management concepts in the context of interorganisational innovation....

This paper was motivated by the current debate over the voluntary approach to environmental disclosures in corporate annual reports and assesses the effectiveness of the current policy of voluntarism in the UK. A brief review of the relevant theories, which explain why managers might choose to...