This volume offers new, convincing empirical evidence on topical risk- and risk management-related issues in diverse settings, using an interdisciplinary approach. The authors advance compelling arguments, firmly anchored to well-accepted theoretical frameworks, while adopting either qualitative...

Understanding risk debates through Mary Douglas: environment, inequality and COVID-19 -- Analyzing model risks in risk aggregation of non-financial corporations -- The interruptive power of COVID-19 under a business continuity perspective -- Modelling the risk and reward trade-off for SMEs: a...

This paper provides a wide-ranging and up-to-date (1997-2016) review of the archival empirical risk-reporting literature. The reviewed papers are classified into two principal themes: the incentives for and/or informativeness of risk reporting. Our review demonstrates areas of significant...

Drawing on distinct German institutional characteristics related to cultural, legal, financial, and regulatory features, this paper investigates the extent to which environmental incentives influence German non-financial firms in revealing risk information in their annual report narratives. The...

Purpose: This paper seeks to investigate to what extent (and why) CSR reporting in developing countries reflect instrumental and/or “political CSR” motivations and the types of organisational legitimacy sought in these circumstances. Design/methodology/approach: We adopt a theoretical...

Directors Duties and Risk Governance -- Enterprise Risk Management Measurement: Insights from an Interdisciplinary Literature Review -- Accounting, Soci(et)al Risks, and Public Reason -- (In)Consistency between Private and Public Disclosure on Enterprise Risk Management and its Determinants --...

This paper provides a wide-ranging and up-to-date (1997–2016) review of the archival empirical risk-reporting literature. The reviewed papers are classified into two principal themes: the incentives for and/or informativeness of risk reporting. Our review demonstrates areas of significant...