Purpose: Information Technology (IT) is developing at an accelerated rate, making it virtually impossible to separate business and IT strategies. Consequently, the IT strategy of an entity must be integrated with its overall business strategy in order for IT to add value to an entity. It is...

The credibility of sustainability reports has been the subject of scientific research for several years. The problem is often referred to as the so-called credibility gap, which is based on information asymmetries. The situation is further complicated by the limited rationality of human action...