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The purpose of this paper is to open a debate on the interrelationship between categorisation, labelling, disclosure and enforcement. The extant literature on the accounting reporting environment explores the provision of both mandated and voluntary disclosures. Often disclosure is defined in a less than rigorous manner, mislabelled, misclassified and uses a strict dichotomy that limits information fineness.

The authors advance a non-dichotomous continuum of disclosure from voluntary and innovative at one end of the spectrum, to mandatory at the other, that helps reduce mislabelling and miscategorisation.

Firms’ voluntary disclosures cannot be properly interpreted without reviewing their interrelationship with mandatory disclosures and vice versa. Definitions of voluntary disclosure that have been used in empirical studies are examined, including the mislabelling and misclassification of voluntary disclosures and the authors provide examples of truly voluntary and innovative disclosures by companies.

This paper constructs, and provides evidence consistent with, a reporting continuum rather than the dichotomous disclosure measure that dominates decades of prior literature.

This study aims to offer empirical evidence on how integrated thinking affects the integrated reporting (IR) practice and how integrated thinking originates from board and management involvement, cross-functional integration and integral link between capitals and strategies.

This study is cross-sectional and uses a mixed-method approach. The empirical data for the quantitative approach were collected from the 129 public companies listed on Colombo Stock Exchange in Sri Lanka. The personale responsible for preparing the annual report are selected as the respondents of this study. This study used partial least square modelling to test the hypotheses. The quantitative approach results are triangulated across a qualitative research approach in semi-structural interviews with ten responsible officers of integrated reporting practices.

The central finding of this study is the significant positive relationship between integrated thinking and integrated reporting practice. The qualitative results supported the quantitative findings and show that board and management involvement, cross-functional integration and integral link between capital and strategy enhance the integrated reporting practice. Top management and board management have positive beliefs about the integrated reporting practice; they initiate, encourage, influence, involve and support it. Furthermore, all company departments are involved with the integrated reporting led by the finance department and practice good coordination, communication and collaboration between departments. Moreover, it also evidenced their concern about the linkage between capital and strategy and how they do it in their organisation when practising integrated reporting.

The firms which intend to practice or enhance integrated reporting will be benefited from this study. Hence, this research assists in constructing IT through the direct role of the board and senior leadership, breaking down silos to diffuse IR throughout structures and processes, and concentrating on strategies while managing their capitals and relationships over the long term.

This study provides the initial quantitative empirical evidence on the impact of integrated thinking on integrated reporting practice. To the best of the authors’ knowledge, this study is the first to operationalise both integrated thinking and integrated reporting based on a questionnaire that developed and tested both constructs as higher-order reflective formative and on the relationship between integrated thinking and integrated reporting. The mixed-method approach to examine the relationship between integrated thinking and integrated reporting provides additional insights into the existing literature.

This study aims to explore the impact of athlete brand image on fans’ social media engagement, purchase intentions, and also examines the mediating role of emotional attachment on these relationships, as well as the moderating role of perceived price value between emotional attachment and purchase intentions.

The data are based on an online survey conducted in China (N = 572). The PLS-SEM (partial least squares structural equation model) and regression-based estimation method (PROCESS) are employed to test the hypotheses.

The results indicate a positive relationship between athletes’ athletic performance and fans’ social media engagement as well as purchase intentions. The impact of athletes’ attractive appearance and marketable lifestyle on fans’ purchase intentions is sequentially mediated by emotional attachment and social media engagement. Moreover, the mediation effect of athletes’ off-field image and purchase intentions is contingent upon fans’ perceived price value.

Athletes and marketers could integrate and leverage both the on-field and off-field attributes to cultivate emotional connections with fans. Sports organizations and managers need to pay attention to fans’ social media engagement and provide content that increases engagement and converts into transactional behavioural intentions.

The study provides empirical evidence of the mediating role of emotional attachment between athlete brand image and fans’ purchase intentions. The explanatory mechanisms involving emotional attachment and social media engagement (non-transactional behavioural intentions) are anticipated to be a noteworthy addition to the traditional fan transactional behavioural intentions framework. Moreover, the research introduces and confirms perceived price value as a crucial moderating factor influencing the relationship between emotional attachment and purchase intentions.

Since the withdrawal of IFRIC 3 in 2005, there has been a regulatory freeze in accounting for emission rights that contrasts with the international momentum of climate-related financial disclosures. This paper explores how different narratives and institutional dynamics explain the failure to produce guidance on accounting for emission rights.

This paper mobilises the notion of field-configuring events to examine a sequence of six events between 2003 and 2016, including four public consultations and two dialogues between standard setters. The paper presents a qualitative analysis of documents produced in this space that investigates how different practices and narratives configured the field's positions, agenda, and meaning systems.

Accounting for emission rights was gradually decoupled from climate change and carbon markets, relegated to the research pipeline, and forgotten. The obstacles that the IASB and EFRAG found in presenting themselves as central in the recurring events, the excess of representations, and the increasingly technical and abstract debates eroded the 2003 momentum for regulation, making the different initiatives to revitalise the project vulnerable and open to scrutiny. Lukes (2021) refers to nondecision-making to express that some issues are suffocated before they are expressed.

The regulation of accounting for emission rights, an area that has received scant attention in the literature, provides some insights into the different narrative mechanisms that, materialising in specific times and spaces, draw regulatory attention to particular accounting issues, which are problematised and, eventually, forgotten. This study also illustrates that identifying interests is problematic as actors shift from alternative positions over a long period. The case examined also raises some doubts about the previous effectiveness of international standard setters in dealing with matters of connectivity between the environment and finance, as is the case for accounting for emissions rights.

This study aims to examine whether sport companies that promote gender equality through femvertising, an advertising trend that empowers women and confronts gender stereotypes, actually support women’s rights with institutionalized approaches to challenge gender issues. Some sport brands even have won awards for their femvertising efforts, however, not all of them have modified their policies and programs to support gender equality. Sport femvertising can be a new area for CSR-washing and this study investigated this potential.

Utilizing a content analysis, this study compared sport brands' (award-winning vs non-award-winning) level of engagement in internal and external CSR activities regarding gender equality. Sport brands’ CSR attempts and number of women in leadership positions were analyzed through companies’ CSR reports, annual reports and websites.

Only few differences between two groups (award-winning vs non-award-winning) of sport brands were observed regarding their gender equality CSR engagement. In some cases, non-award-winning sport brands had a greater percentage of women in leadership and practiced more internal gender equality CSR.

This paper provides valuable information about the potential of femvertising as an advertisement, as well as CSR strategy. Results of this study broaden our understanding of how sport companies embraced this advertising/CSR technique and the repercussions. Findings provide guidance for sport marketers who seek to improve their brand image through femvertising.

This paper investigates how stockist brand equity is created in the unorganized pharma retail sector in emerging markets despite the absence of any proactive brand-building efforts by distribution firms (stockists). In addition, this study also aims to unravel the sources of stockist brand equity.

Drawing from grounded theory, a qualitative research design using semi-structured interviews was conducted, and a theoretical saturation approach was used for this purpose. The retailer–stockist (business-to-business [B2B]) relationship in the Indian pharmaceutical market context was used as the study context.

The findings show that in the absence of any brand-building activities, stockists’ sales representatives play an important role in creating stockist brand awareness. In addition, word of mouth from other retailers also plays a minor role. Rational and emotional brand associations which are strong, favorable and unique are created 1) directly by the services provided by stockists, which includes product availability, deliverability, accuracy in billing and batch numbers, credit facilities and discounts, handling issues such as product expiry, and 2) indirectly by the services provided by stockists’ sales representatives which includes their frequency of visits, proactive customer orientation rather than sales orientation, fulfilling commitments and relationship with retailers. The strength of the retailer–stockist (B2B) relationship also depends on retailer-driven factors and other external factors discussed in this study.

Strong stockist brand equity helps build trust and loyalty with pharmacies, ensuring a consistent and timely supply of medicinal products, which will benefit their end consumers or society.

This study identifies the antecedents determining the strength of the retailer–stockist (B2B) relationship, a precursor for establishing retailer-based stockist brand equity in the unorganized sector. This study also highlights the consequences of establishing strong retailer-based stockist brand equity.

This paper aims to investigate how integrated reporting quality (IRQ), as well as comprehensive disclosure score (CDS) (i.e. incorporating integrated and sustainable reporting quality), impacts value creation differently between companies operating under mandatory versus voluntary adoption of these reporting frameworks.

The sample comprises 1,195 firm-year observations (international data set) from 2018 to 2022, which are divided into groups based on mandatory vs voluntary adoption of the international integrated reporting framework (IIRF) and Sustainability Accounting Standards Board (SASB). Furthermore, regression analysis is used in the analyses.

The findings revealed a significant and positive relationship between IRQ and value creation on a global scale. In addition, unlike voluntary adoption of the IIRF, mandatory adoption of it showed a significant and positive relationship between IRQ and value creation. Furthermore, an increase in the CDS had a greater impact on value creation compared to IRQ. Finally, in contrast to companies with voluntary adoption of both IIRF and SASB, companies with mandatory adoption of them exhibited a significant and positive relationship between these reports and value creation.

The findings have practical implications for various stakeholders. First, by enhancing the awareness and understanding of integrated reporting and sustainability reporting among users, these results can facilitate more informed economic decision-making and enable a more accurate assessment of a company's potential for value creation. Second, these findings can contribute to the development of more effective and tailored reporting guidelines that align with the nuances of value creation dynamics in different contexts. Ultimately, this research can lead to improvements in reporting practices and regulatory frameworks, benefiting both companies and their stakeholders.

The study's social implications are significant as it offers insights into the global debate surrounding the adoption of the IIRF and the objectives of the merger involving the Value Reporting Foundation and the International Financial Reporting Standards Foundation. The findings provide a concrete basis for evaluating the value of adopting the IIRF and inform discussions on the future of reporting standards and practices.

Furthermore, it stands as one of the pioneering endeavors to investigate the value creation aspects of CDS. These unique aspects make a substantive contribution by expanding the frontiers of knowledge in the realm of corporate reporting and financial implications, offering novel insights and opportunities for further research in this crucial domain.