Purpose: Drawing upon agency theory, this study analyses the influence of board characteristics on integrated reporting (IR) for the top 50 companies listed on the Australian Securities Exchange (ASX50). Focus is placed on IR at the aggregate level as well as its separate components, namely...

Purpose: We investigate the association between intellectual capital disclosure (ICD) and board characteristics in the unique setting of Mauritius, a Small Island Developing State. The uniqueness of the setting stems from the country's corporate governance landscape, where most companies have...

This chapter provides an overview of the state of the literature on investment practices that. consider environmental, social and governance (ESG) factors. Such investing practices are commonly known as socially responsible investing (SRI), impact investing or sustainable investing. The...