Previous research on the determinants of voluntary social and environmental disclosure assumes that the determinants underlying the company's decision to disclose and the disclosure level are the same. This paper addresses the influence of this assumption on: (i) the operationalization of the...

Students are introduced to the concepts of sustainability reporting and the latest trend, integrated reporting, by playing the role of an active jury member on the judging panel for the Best Belgian Sustainability Report Award. Through the reporting practices of Telenet, a Belgian...

This paper reports the results of a creative safety campaign introduced by a Belgian scaffolding firm to align employee behaviour at different organizational levels. Our main objective is to examine how a package of control systems can enhance safety performance. More specifically, we show how...