relatively short time that CSR reports have been in existence, this chapter provides evidence that CSR reporting has become … reporting and are following them. CSR reporting on societal and environmental impacts and performance receive the most focused …

Integrated Reporting Background and practical challenges -- Theoretical Perspectives on Integrated Reporting …Integrated reporting (IR) has emerged as an accounting change initiative and has rapidly gathered worldwide attention … transformative nature of corporate reporting. Surely, IR represents a theme of great controversy, struggling to find strong …