Regulators and other industry associations have recognised the importance of considering the industry setting when determining CSR policy and reporting requirements. However, social and environmental impacts vary greatly from industry to industry. The generalised nature of many SE disclosure...

This paper utilises legitimacy theory to explore whether a company's level of profile is related to the company's choice of legitimation strategies.Prior applications of legitimacy theory are extended to the examination of CSR disclosure by focusing on a single industry and customising the...

This paper examines how organisations are responding to the threat of identity fraud and the challenges that they face in doing so. Quantitative data were collected from 29 Australian organisations. The majority of organisations sampled emphasised the 'anticipation' of identity fraud and, in...

Purpose – This study tests the conjectured performativity of Intellectual Capital (IC) from the perspective of sell-side analysts, a type of actors who consumes and creates IC information and in whose practice IC information plays a significant role.Design/methodology/approach – The...

The field of intellectual capital (IC) has witnessed rapid growth in recent times, with a range of IC measurement and reporting models being developed by academics, consultants and practitioners. Despite widespread pronouncements that businesses report their IC, and increasingly regulatory...

Recent corporate scandals such as Enron, WorldCom and James Hardie have both made stakeholders dissatisfied with corporate financial accountability and increased calls for greater corporate transparency. In response, companies are increasing the amount on voluntary disclosures to inform...