Hassan, Abeer; Adhikariparajuli, Mahalaximi; Fletcher, Mary - In: Sustainability Accounting, Management and Policy Journal 10 (2019) 5, pp. 844-876
Purpose: This paper aims to examine trends in the content of reporting within 135 UK higher education institutions (HEIs). It explores the extent to which integrated reporting (IR) content elements, reflecting integrated thinking, are disclosed voluntarily and whether HEI-specific features...