The concept of ‘multifunctionality’ has developed partly in response to the threat which trade liberalisation presents to European agriculture. In this paper we outline different approaches to multifunctionality and consider whether, and to what extent, the concept may be applied more widely...

Over the last decade, New Zealand has implemented innovative reforms in respect of natural resource and environmental management. These include the Resource ManagementAct 1991 (RMA), a notable feature of which is the adoption of 'sustainable management' as the key principle guiding resource...

Purpose – The purpose of this paper is to explore how the managers of early adopting Australian firms contribute to the institutionalisation of integrated reporting (IR). Design/methodology/approach -This study is situated within institutional theory. The authors undertook semi-structured...

Purpose – The purpose of this paper is to investigate the internal mechanisms employed by early adopters of integrated reporting in Australia to manage their reporting process and explores whether integrated reporting is stimulating innovative disclosure mechanisms. Design/methodology/approach...