Purpose - Integrated Reporting (IR) promotes the disclosure of future-oriented information to enable financial stakeholders to make better-informed decisions. However, the downside to this type of disclosure is the risk to management of disclosing such future-oriented information. This paper...

Purpose – The International Integrated Reporting Framework (IIRF) encourages organisations to disclose material information that affects their ability to create value. This paper investigates the challenges and techniques preparers of integrated reports employ to determine the materiality of...

Purpose – The purpose of this paper is to explore how a professional accountants' Institute has projected its changing professional identity through its annual reports. Extensive research has shown that the annual report is one of an organization's most important documents to communicate with...

Purpose – The paper of this paper is to assess the extent and quality of IC disclosure in the Chinese and English language versions of the annual reports of 50 Chinese companies which are dual listed in both Chinese Mainland and Hong Kong stock markets. Design/methodology/approach – An IC...

Purpose – The purpose of this paper is to examine the quality of voluntary intellectual capital (IC) by universities in New Zealand, Australia, and the UK. Design/methodology/approach – An IC framework was developed to measure IC reporting in the university sector. Content analysis was used...

Purpose – The purpose of this paper is to examine the extent and nature of the corporate social reporting (CSR) practices of the 40 largest Thai companies over the years 1997, 1999 and 2001. Design/methodology/approach – The extent and nature of CSR in annual reports was measured according...