Purpose – The purpose of this paper is to report on a study of how users of company annual reports in the emerging market of Sri Lanka view those reports. Since limited studies exist that examine financial reporting practices in emerging markets, little is known about the user perceptions of...

Purpose – The purpose of this paper is to examine the process of social reporting as a proactive management strategy to bridge the divide between the social and the economic. Design/methodology/approach – In July 2002 British American Tobacco (BAT) launched its first social report coinciding...