Overview: The corporate reporting landscape has evolved in the last 20 years from financial reporting to sustainability reporting to “integrated reporting.” Since 2010, the IIRC (International Integrated Reporting Council) has led the work on building the first Integrated Reporting (IR)...

Recent discussions at accounting conferences and workshops suggest that academics are 'deeply divided' on the role and purpose of corporate social responsibility (CSR) accounting. This 'rift' has been created by moves from mainstream accounting researchers to contribute to a body of evidence...

Research Question: How is neoliberal control exercised over football fans? What is the effect of neoliberal control devices on football fans? Motivation - We draw upon Foucault's work to explore the various disciplining control devices targeting Paris Saint-Germain Football Club (PSG) fans. At a...

In this study, we examine the changes in disclosure practices at Siemens AG—a large German multinational corporation, on compliance and the fight against corruption over a period of 11 years during which two significant corruption-related events occurred: (1) the issuance of the 10th principle...

Purpose This study examines the internationalization effects of corporate social responsibility (CSR) reporting, specifically aiming to identify and compare the CSR reporting practices of large US multi-national corporations (MNCs) and their Polish subsidiaries. Design/methodology/approach Based...

In this study, we examine three potential explanations for the corporate choice to disclose environmental capital spending amounts. We investigate, first, whether the disclosure appears to be a function of the materiality of the spending and we find that, for the overwhelming majority of...

This study uses Goffman's self-presentation theory to examine corporate website environmental disclosures from an organizational legitimacy perspective. We argue that corporations use Internet environmental disclosure to project a more socially acceptable environmental management approach to...

Despite the growth in electronic commerce (hereafter, “e-commerce”) usage, consumers are still reluctant to purchase online due to security and privacy concerns. To alleviate this issue, e-commerce vendors may sign up with an independent third-party web assurance service to obtain a seal...

We investigate different language techniques used in corporate environmental disclosures and test whether the impression management (see Neu et al., 1998) hypothesis holds when disclosures are measured as such. We argue that the way information is presented (i.e., the language and verbal tone of...