Sustainability Accounting, Management and Policy Journal: Volume 10 Issue 5

The explanatory effect of CSR committee and assurance services on the adoption of the IFC performance standards, as a means of enhancing corporate transparency

Isabel María García-Sánchez, María-Elena Gómez-Miranda, Fátima David, Lázaro Rodríguez-Ariza

In view of the significant deficiencies that have been observed in corporate social responsibility (CSR) reporting practices, some companies have undertaken a new communication…

Financial reputation repair through environmental performance: A study of restatements in polluting industries

Felice Matozza, Anna Maria Biscotti, Elisabetta Mafrolla

This paper aims to examine whether firms in polluting industries improve their environmental performance to effectively repair their financial reputation in the aftermath of an…

Exploring the nexus between integrated reporting and sustainability embeddedness

Catherine Le Roux, Marius Pretorius

This paper aims to explore the nexus between integrated reporting and sustainability embeddedness. It seeks to contribute to a better understanding of the nexus by obtaining…

Integrated reporting in UK higher education institutions

Abeer Hassan, Mahalaximi Adhikariparajuli, Mary Fletcher, Ahmed Elamer

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…

Drivers of the disclosed “connectivity of the capitals”: evidence from integrated reports

Michael Grassmann, Stephan Fuhrmann, Thomas W. Guenther

Integrated reporting (IR) aims to provide disclosures of the connectivity of non-financial and financial value creation aspects. These disclosures are defined as the disclosed…