– The paper reflects on the future of sustainability reporting standards by examining the current practical initiatives and the Global Reporting Initiative’s (GRI) position in the arena of non-financial and sustainability reporting, and identifies avenues for future...

The paper focuses on the relation between a major global voluntary private regulatory initiative, the Integrated Reporting Framework (IR), created by the International Integrated Reporting Council (IIRC), and the legally binding norms recently adopted by the European Union on corporate...

Cover -- Editorial advisory board -- Guest editorial -- Intellectual capital disclosure:a structured literature review -- Involuntary disclosure of intellectual capital: is it relevant? -- Killing the balanced scorecard to improve internal disclosure -- Social media networks as drivers for...