This paper discusses the differences and complementarities of the two guidelines for managing, measuring and reporting intellectual capital (IC) that has been developed by the Meritum research group and the Danish Ministry of Science, Technology and Innovation, respectively. IC is closely...

Purpose –The purpose of this paper is to examine how a shareholder association prepares for and later act at the annual general meeting. It focusses on how the association evaluates corporate proposals to pay dividends and how they vote on equity distributions at the annual general meeting....

The wrong paradigm -- Distributive justice -- The firm's responsibility for distributive justice -- The contribution of financial reporting to distributive justice -- The reporting function -- The distribution function -- The information function -- Concluding remarks

Capitalism in crisis -- Accountancy: capitalism's handmaiden -- The deplorable state of accountancy practice -- The reform of capitalism: the stakeholder theory of the firm -- The reform of accountancy: stakeholder reporting -- Sustainability reporting: the GRI's initiative -- Integrated...