This paper seeks to understand the relationship between corporate environmental disclosure and corporate environmental performance in a Pakistani context. Also, this paper aims to understand whether patterns of environmental disclosure varies between the different categories (good, bad and...

This study analyses the relationship between sustainability performance, convention signatures, sustainability offices, sustainability research, teaching programs, student clubs, financial statements, and the extent of sustainability reporting in higher education institutions (HEIs). The sample...

Using legitimacy theory this paper contrasts the values portrayed by public accounting firms via their recruitment practices and society's expectations of the responsibilities of a professional accountant. Society confers on organisations legitimacy when the value system of the organisation is...

Through integrated reporting (IR) and integrated thinking (IT), higher education institutions (HEIs) can engage future students, staff and other key stakeholders. This paper examines the impact of IR framework implementation on core activities disclosure within the UK HEIs. In particular, the...

This study reviews recent empirical quantitative research on firm‐ and country‐related determinants of corporate social responsibility (CSR) decoupling and the consequences on firm value. Based on legitimacy theory and agency theory, top managers use CSR decoupling for self‐impression...

This study is motivated by the importance of communication with consumers in the pharmaceutical industry. We view communication as part of the company’s responsibility towards consumers. The aim of this study is to examine the communication mechanisms of corporate social responsibility...