Purpose – This paper examines the level of disclosure on content elements of Integrated Reporting (IR) in Scotland, Northern Ireland and Wales Higher Education Institutions (HEIs). We suggest that integrated thinking is an internal process that organizations can follow to produce integrated...

Through integrated reporting (IR) and integrated thinking (IT), higher education institutions (HEIs) can engage future students, staff and other key stakeholders. This paper examines the impact of IR framework implementation on core activities disclosure within the UK HEIs. In particular, the...

Stakeholders' demand for corporate social responsibility (CSR) not only creates pressure on the corporation, but corporations are also themselves aware about leading CSR activities' reporting and embedding sustainable activities to create value for the short, medium, and long-term. This research...

Adopting legitimacy proactive approach, this paper examines and evaluates relationship between levels of environmental performance (measured by environmental awards) and the quality of specific voluntary environmental disclosure using a sample of UK FTSE 100 companies. Companies in the sample...

This paper seeks to present the first systematic literature review (SLR) on biodiversity and species extinction accounting publications. This strand of research is gaining increased attention due to emerging scientific evidence that finds a relationship between the human destruction of...