Purpose: The purpose of this paper is to shed some light on the effect of the current financial crisis on corporate social responsibility (CSR) reporting and CSR assurance strategies that companies disclose online to stakeholders, by dividing the time horizon into two periods, before 2008 and...

This paper develops the concept of generational imbalance within a broader framework of financial sustainability in the public sector, by evaluating the inter-generational financial dimensions and management performance and control implications of long-term societal demographic trends. We argue...