Purpose: This paper aims to explore the perspectives of corporate report preparers and other stakeholders on integrated reporting (IR) in a major Southeast Asian economy. Design/methodology/approach: A survey is used to explore perspectives on IR. Findings: There is a limited level of knowledge...

Purpose: Integrated reporting (IR) promotes the disclosure of future-oriented information to enable financial stakeholders to make better-informed decisions. However, the downside to this type of disclosure is the risk to management of disclosing such future-oriented information. This paper...

Purpose – The authors aim to investigate the ability of a New Zealand university to rely on the CO 2 sequestered in the trees on campus to mitigate the CO 2 emissions caused by operations. Design/methodology/approach – The authors count and measure the trees on the university's 68 hectare...