Purpose This study aims to contribute to the existing literature by presenting new knowledge about sustainable development goals’ (SDGs) reporting practices through integrated reporting (IR). This paper’s ultimate goal is to dig to light companies’ main approaches to incorporating SDG...

Purpose: The purpose of this paper is to facilitate blockchain innovation immersion in accountancy organizations by providing tools that allow organizations to manage the change. The paper approaches blockchain technology (BT) through the lens of organizational change management, with a...

Purpose This paper aims to explore the emerging phenomenon of integrated reporting (IR) in the context of state-owned enterprises (SOEs) and proposes a longitudinal analysis of the level of IR disclosure (IRD) provided by a sample of European SOEs for the period 2013–2017, in accordance with...

Purpose: The purpose of this paper is to approach, both theoretically and empirically, public sector reporting at European Union (EU) level. It contributes to the accounting harmonisation literature by revealing the actual status of governmental reporting at the national level....

Purpose This paper aims to inquire about the types of measurements used by international university rankings and their connection to the higher education institutions’ (HEIs) third mission activities, namely, the contribution to society. Design/methodology/approach The paper is based on a...

Purpose This paper aims to focus on corporate accountability, analysing the case of Rosia Montana Gold Corporation (RMGC) from the perspective of civil society, acting as a significant stakeholder. Design/methodology/approach The authors ground the research on legitimacy theory, as the paper...