Purpose – The purpose of this study is to identify the extent to which not-for-profit (NFP) organisations disclose information on volunteer contributions of services. Findings – This paper finds that disclosure was more prevalent on NFP web sites compared to digital annual report...

Presenting the critical theory model of societal development and identifying societal steering media as an important element in it, the paper analyses the forces at play in the reform of the wider public sector, in an economic, political and ideological context, and details the key features of...

Purpose – The purpose of this paper is to identify stakeholders’ expectations of information to be conveyed in local authorities’ annual reports and to develop an index of best practice performance reporting. Design/methodology/approach – The paper describes the development of a...