Traditionally, universities are committed to the missions of conducting research and teaching. Recently, they were also called to contribute to supporting sustainable development in society. Many universities worldwide have experienced sustainability and social reporting practices to demonstrate...

Higher education institutions and universities have recently started to publish their sustainability and corporate responsibility reports. Yet, due to digitalisation and the benefits of digital reporting, websites offer organisations novel opportunities to communicate more updated, timely and...

Purpose This study explores the integration of corporate reporting by Mitsubishi, a large Japanese company, using a culturally sensitive narrative that combines and reconciles Japanese and Western corporate values in one story. Design/methodology/approach We use an analytical framework drawing...

Purpose This study is an analysis that aims to understand the rationale behind the concept of value creation contained in the integrated reporting (IR) framework. As such, the authors examined the quality of the disclosures made in integrated reports by measuring the level to which the six...