Purpose: This paper aims to generate insights about the transformative potential of integrated reporting by exploring organisational adoption of non-financial reporting design archetypes available in the field. Design/methodology/approach: Drawing on the concept of design archetype, this study...

Purpose: The purpose of this paper is to examine in greater depth the influence of internal factors on the disclosure of environmental information by companies. The influence of pro-environmental managers´ personal values on environmental disclosure quality is analyzed and the extent to which...

Purpose: This paper aims to document and discuss the involvement of a group of Spanish academics in the process of social and environmental reporting regulation to reflect on the role of accounting academics in regulatory processes. Design/methodology/approach: The paper describes the...