Performance management literature often presents a 'how-to', discussing solitary concepts and practices that are labelled as keys to optimisation. When coupled with lay literature and performance management software, these solitary concepts incorporate a cookbook approach that nullifies the...

Voluntary environmental reporting and disclosures (VED) in annual reports provide managers with an effective way to manage expectations of the sustainability and risk exposure of the firm. Many studies have documented that VED are fairly common among publicly listed firms. However, in the case...