This chapter examines the importance of stakeholder relationships to merger and acquisition (M&A) processes, using a case study of the AUD11 billion mega-merger in 2017 between Australian gaming groups Tabcorp and Tatts. The case study approach is adopted to consider the relevance of stakeholder...

This article provides a critique of the Global Reporting Initiatives (GRI) guidelines, sustainability reporting (SR) guidelines and also examines their applicability to public and third sector organizations. The article finds that these guidelines promote a ‘managerialist' approach to...

Contents: Foreword by Leif Edvinsson / Introduction: welcome to the world of intellectual capital / John Dumay, Christian Nielsen and Morten Lund -- Part I Content Analysis -- 1. Investigating intellectual capital disclosure through content analysis: Reflections and suggestions for future...

Purpose of this paper: The aim of this paper is to discuss using a case study approach, how an environmental change for an organisation can be a catalyst for the implementation of intellectual capital (IC) practice. In particular, it uses Laughlin's (1991) 'colonizing' model of organisational...