Purpose: The purpose of this paper is twofold. First, it traces the development of social and environmental disclosure (SED) by identifying and reporting what national and international guidelines aligned to the voluntary disclosures of a major Italian case study organisation, a Bank. It will...

Purpose –The purpose of this paper is to provide a thought-provoking, attention-directing diegesis about the quality of the experience for those working as academic accounting scholars. Design/methodology/approach –Using storytelling by the authors as narrators and a literature review, this...

Purpose This paper is motivated by the call for feedback by the International Integrated Reporting Council (IIRC) from all stakeholders with knowledge of the International Integrated Reporting Framework (<IRF>) and specifically of the enablers, incentives and barriers to its implementation. The paper...</irf>

Purpose This paper aims to explore the linkages between integrated reporting (IR) and organisations’ internal processes, specifically focusing on investigating the internal mechanisms of change that can lead organisations to adopt IR disclosure and how this impacts on integrated thinking...

Purpose This paper aims to explore the disclosure of greenhouse gas (GHG) emissions by megacities. Three dimensions were considered. First, what communication channels are used by world megacities to disclose their emissions reduction target (ERT) and emissions reduction actions (ERA)? Second,...

Purpose – The purpose of this paper is to provide a thought-provoking, attention-directing diegesis about the quality of the experience for those working as academic accounting scholars. Design/methodology/approach – Using storytelling by the authors as narrators and a literature review,...

Purpose Although there is no mandatory requirement for Italian universities to report beyond a financial report, several universities have produced a social report, despite the context of increasing pressure to cut financial resources. This study aims to investigate if Italian state universities...

Purpose The paper identifies the types of risks disclosed by Italian organisations using integrated reporting (IR). This paper aims to understand the level and features of risk disclosure with the adoption of IR. Design/methodology/approach The authors use risk classifications already provided...

Purpose This paper aims to examine the non-financial information disclosed in social reports by an Italian provincial government over time to determine its relevance, contribution and evolution. Design/methodology/approach Through a case study analysis, the authors examine 10 years of social...

Purpose This paper aims to explore the nature of voluntary greenhouse gas (GHG) disclosure by non-GHG-registered companies among industry sectors over a period after the introduction of the National Greenhouse and Energy Reporting ( NGER ) Act 2007 and before the introduction of the Australian...