This paper reports the results of an empirical investigation into the intellectual capital reporting (ICR) practices of UK companies in four distinct sectors. It differs from prior ICR studies in that it analyses a wide range of external corporate reporting media for their IC content. It finds...

Provisional Guidance on Asset Management Plans (AMPs) for schools was published by the Department for Education and Employment (DfEE) in August 1998. These plans will help English Local Education Authorities (LEAs) to identify, agree and address the most urgent and important priorities in their...

<i>Provisional Guidance on Asset Management Plans</i> (AMPs) for schools was published by the Department for Education and Employment (DfEE) in August 1998. These plans will help English Local Education Authorities (LEAs) to identify, agree and address the most urgent and important priorities in their...

The Government is planning new regulations to ensure that utility companies 'reflect a sense of social responsibility'. Their intention to overlay social objectives on the regulatory frameworks inspired by free market economics can be seen as an attempt to find a 'Third Way' policy for the...