The paper focuses on the relation between a major global voluntary private regulatory initiative, the Integrated Reporting Framework (IR), created by the International Integrated Reporting Council (IIRC), and the legally binding norms recently adopted by the European Union on corporate...

The collapse of communist states in the 1980s and 1990s brought about sweeping changes to most socioeconomic aspects of the former Soviet Bloc countries. It has also in numerous ways - influenced factors relevant to IC sustainability and growth. While the overwhelming majority of reforming...

Cover -- Editorial advisory board -- Guest editorial -- Intellectual capital disclosure:a structured literature review -- Involuntary disclosure of intellectual capital: is it relevant? -- Killing the balanced scorecard to improve internal disclosure -- Social media networks as drivers for...

This paper investigates whether integrated reporting (IR) is achieving its intended purpose by focusing on its usefulness as perceived by sell-side analysts. The main data comes from twenty-three analysts who covered companies participating in the Pilot Programme Business Network of the...