The purpose of this article is to problematise a particular social transparency and disclosure regulation in the UK, that transcend national boundaries in order to control (modern) slavery in supply chains operating in the developing world. Drawing on notions from the regulatory and sociology...

Accountability and management accounting have strong links, especially around performance reporting. Many approaches, such as the balanced scorecard and Ramanathan's (1985) accountability framework, stem from management accounting research and practice. Accountability and performance measurement...

Purpose – The purpose of this paper is to understand how communication strategies and the use of numbers can ensure the buy-in and cooperation of stakeholders.Design/methodology/approach – Drawing on legitimacy theory, this study analysis documents regarding the communication strategies of...

Purpose: To explore the perspectives of corporate report preparers and other stakeholders on integrated reporting (IR) in a major Southeast Asian economy.Design/methodology/approach: A survey is used to explore perspectives on IR.Findings: There is a limited level of knowledge regarding...

Purpose: This study examines how social disclosures are influenced by the adoption of integrated reporting (IR), focusing on the three social capitals in the International IR framework, namely intellectual, human, and social and relationship capital.Design/methodology/approach: This study takes...