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...

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...

We provide theoretical and empirical insights into the impact of COVID-19 on Amazon's financial position. A longitudinal case study of Amazon's financial situation during the 2016-2020 period, and time-series analysis, ratio analysis, and DuPont analysis, are employed as a quantitative...

Despite China’s legislative attempts to conserve its natural resources and, in turn, protect biodiversity, Chinese law remains ineffective in pursuit of these goals due to struggles with implementation and enforcement, engendering legislation with economic values rather than ecological ones,...

China’s legal framework of agro-GMO biosafety management mainly consists of four types of laws: the Environmental Protection Law, the legislation specifically addressing agro-GMO biosafety issues, the regulations specifically addressing agro-GMO biosafety issues in other relevant fields, and...