Purpose Although there is no mandatory requirement for Italian universities to report beyond a financial report, several universities have produced a social report, despite the context of increasing pressure to cut financial resources. This study aims to investigate if Italian state universities...

Purpose The paper identifies the types of risks disclosed by Italian organisations using integrated reporting (IR). This paper aims to understand the level and features of risk disclosure with the adoption of IR. Design/methodology/approach The authors use risk classifications already provided...

Purpose This paper aims to examine the non-financial information disclosed in social reports by an Italian provincial government over time to determine its relevance, contribution and evolution. Design/methodology/approach Through a case study analysis, the authors examine 10 years of social...

Purpose This paper aims to explore the nature of voluntary greenhouse gas (GHG) disclosure by non-GHG-registered companies among industry sectors over a period after the introduction of the National Greenhouse and Energy Reporting ( NGER ) Act 2007 and before the introduction of the Australian...

Ecological (un)sustainability and social (in)justices are overarching themes in what has been called the critical (interdisciplinary) perspectives on accounting project (Roslender and Dillard, 2003; Broadbent and Laughlin, 2013). Their study can assume many hues and tints; employing various...

This e-book is inspired by our recent review of the IC literature in Guthrie et al. (2012, p. 74) in which we found that the public sector is one of the least addressed areas of IC research. This is surprising considering that the public sector contributes a significant proportion of GDP in most...