The paper focuses on the relation between a major global voluntary private regulatory initiative, the Integrated Reporting Framework (IR), created by the International Integrated Reporting Council (IIRC), and the legally binding norms recently adopted by the European Union on corporate...

Despite the great importance attributed to Intellectual Capital (IC) in the past two decades or so, its measurement and management have remained elusive, mainly because of inappropriate prior models of IC measurement. The purpose of this study was, therefore, to make adjustments to an existing...

This article provides a critique of the Global Reporting Initiatives (GRI) guidelines, sustainability reporting (SR) guidelines and also examines their applicability to public and third sector organizations. The article finds that these guidelines promote a ‘managerialist' approach to...