Purpose – The purpose of this paper is to illustrate how standards and guidelines for corporate social responsibility (CSR) can help a company in its integrated reporting (IR). The authors investigate the motivations of diverse stakeholders (including shareholders) in fostering the adoption of...

Value-based Management (VBM) is an approach to corporate governance that aims at the long-term maximization of the total value of a company. By focusing on measurable performance indicators and forward-looking capital market expectations, VBM is to prevent selfish or short-sighted actions, e.g.,...