PurposeThe purpose of this paper is to identify key challenges, opportunities, strengths and weaknesses experienced by the integrated reporting (IR) idea since the International Integrated Reporting Council (IIRC)’s Discussion Paper was published in late 2011. It provides insights into the...

Purpose – One of the most important considerations in any research project is a compelling research question, the addressing of which will produce socially and/or economically relevant and beneficial insights based on high-quality evidence. The purpose of this paper is to explain that each...

Purpose – The purpose of this paper is to develop a staged theoretical argument regarding whether non-governmental organisations (NGOs) can be considered responsible and accountable for the direct and indirect consequences, on a wide range of stakeholders, flowing from their advocacy...