Purpose – Drawing on agency theory and legitimacy theory perspectives, the purpose of this paper is to investigate the influence of board characteristics on sustainability reporting of listed companies in the Colombo Stock Exchange (CSE), Sri Lanka. Design/methodology/approach – A sample of...

Evaluating the organisation's growth and success solely based on financial indicator is insufficient in today's business which is dynamic and competitive particularly in the manufacturing industries. The multidimensional performance measurement system that includes both the financial and...

Organisations have to confront with new developments brought about by the shift of industrial age competition to information age competition. As a result of this, certain assumptions with regard to the running and measurement of organisational performance have become obsolete. Information...