Purpose This study aims to analyse CSR communication in the Latin American Integrated Market companies using Facebook, by studying disclosure and its determinants along with the legitimacy and interactivity of CSR posts. Design/methodology/approach A content analysis of Facebook posts and an...

Purpose – The purpose of this paper is to provide an overview of sustainability reporting and the assurance thereof in South Africa. Design/methodology/approach – The paper takes the form of a literature review and a study of empirical evidence obtained through content analysis of the...

Purpose – Corporate responsibility reporting (CRR) deals with companies’ ethical, economic, environmental, and social impacts. The purpose of this paper is to contribute to the debate on whether CRR is associated with the information set that shareholders use to value a company's equity and...

Purpose – The purpose of this paper is to provide an overview of sustainability reporting and the assurance thereof in South Africa. Design/methodology/approach – The paper takes the form of a literature review and a study of empirical evidence obtained through content analysis of the...

Purpose This paper aims to investigate the adherence level of current company reports to the International Integrated Reporting Council (IIRC) integrated reporting framework through analysis of whether and to what extent those reports include the content elements of this framework. This study...

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 study examines the internationalization effects of corporate social responsibility (CSR) reporting, specifically aiming to identify and compare the CSR reporting practices of large US multi-national corporations (MNCs) and their Polish subsidiaries. Design/methodology/approach Based...

Purpose This paper surveys corporate officers responsible for greenhouse gas (GHG) reporting and assurance to determine the attributes that influence their choice between an accounting and a non-accounting GHG assurance provider. Differences in the relative importance of these attributes between...

Purpose This paper aims to consider the vital role that the medium for communication plays in the sustainability reporting process and provides an agenda for advancing research in this area. Design/methodology/approach This is a theoretical paper that draws upon previous literature to highlight...

Purpose First, this paper aims to explore the extent of the global reporting initiative (GRI) sustainability key performance indicator (KPI) usage in sustainability reporting by businesses operating in Sri Lanka. Second, using a contingency theory approach, this research examines the factors...