The paper focuses on the relation between a major global voluntary private regulatory initiative, the Integrated Reporting Framework (IR), created by the International Integrated Reporting Council (IIRC), and the legally binding norms recently adopted by the European Union on corporate...

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...

Purpose: This study contributes to intellectual capital (IC) disclosure research. Focusing on reducing the information asymmetry associated with agency theory, it investigates the extent to which managers and owners disclose IC in initial IPO prospectuses. In particular, it examines the...