This paper represents an investigation of the communication practices used by the organizations included in the International Integrated Reporting Council’s Pilot Programme, in order to investigate how integrated reports are used as instruments for the communication of information regarding...

This paper places environmental research and development (R&D) in the context of the literatures about corporate social responsibility and value chain management. The paper then explains how public policies aimed at improving environmental performance create opportunities for socially...

Integrated reporting promotes changing the internal processes of companies to generate improved performance. One way toward this goal is to use integrated thinking as a tool to achieve a "better understanding of the factors that materially affect an organization's ability to create value over...

Integrated reporting promotes changing the internal processes of companies to generate improved performance. One way toward this goal is to use integrated thinking as a tool to achieve a "better understanding of the factors that materially affect an organization's ability to create value over...

Business and government leaders from around the world are increasingly sounding the alarm about the need for effective management of business dependencies and impacts on ecosystems. As a consequence, financial institutions have recently made a formal commitment to work towards integrating...

The ‘Triple Bottom Line’ (TBL) is a major and increasingly used socio-environmental accounting framework. However, critical academic examinations of this model have been remained scarce and most importantly, no real alternatives have been developed. Thus this theoretical paper provides a...

The principles of non-financial reporting are a prerequisite for the harmonization of reporting standards and a guarantee of comparability of reporting indicators. A lack of a long-term and established practice in preparing non-financial reporting does not allow forming its principles as...

Companies worldwide increasingly engaged in corporate social responsibility disclosure, particularly corporate environmental disclosure (CED) has gained increasing importance since the 1980s. Reporting environmental performance has become a fundamental corporate governance mechanism to improve...

While prior literature has emphasized that stakeholders can influence a firm's decision to adopt environmental practices that lead to competitive advantage, most scholarship has assumed that stakeholders influence the design of firms' environmental practices similarly. We challenge this notion...

Ecolabels are policies and programs that are designed to signal information to stakeholders about a product's sustainability attributes and reduce stakeholder uncertainty about the validity of green product claims. However, for ecolabels to be successful at addressing information asymmetries...