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 international integrated reporting framework encourages organisations to disclose material information that affects their ability to create value. This paper aims to investigate the challenges and techniques preparers of integrated reports use to determine the materiality of...

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...

Enterprise risk management (ERM) has gained increasing attention among corporate managers in the recent past as a strategic approach to managing risk. This study empirically verifies whether the adoption of ERM has an impact on firm performance and uses both primary and secondary data relating...

This study empirically verifies whether the adoption of Enterprise Risk Management (ERM) impacts firms’ financial performance based on the perception of executive-level employees of Sri Lankan insurance companies. Two hundred thirty-six executive-level employees from 26 active Sri Lankan...

Enterprise risk management (ERM) has gained increasing attention among corporate managers in the recent past as a strategic approach to managing risk. This study empirically verifies whether the adoption of ERM impacts strategic performance based on the perception of executive-level employees...

Enterprise risk management (ERM) has gained an increasing attention among the corporate managers in the recent past as a strategic approach to managing risk. This study empirically verifies whether the adoption of ERM has an impact on firm performance and uses both primary and the secondary data...

Purpose: This study aims to use Porter’s hypothesis (PH), which tests whether corporates’ green investment has an impact on their economic performance (EP). The study argues that corporates’ environmental strategy should allow for a “win-win” situation concerning regulatory...