Dumay, John; Frost, Geoff; Beck, Cornelia - In: Journal of Accounting & Organizational Change 11 (2015) 1, pp. 2-23
Purpose The purpose of this paper is to present a case study of how two organisations deal with disclosing non-financial information (NI). This is of interest because the reporting of NI by companies to disclose environmental, social and governance issues to their stakeholders and society is...