Purpose – This paper aims to explore the changing rationale of voluntary GHG disclosure by non-GHG registered companies over time and among industry sectors.Design/methodology/approach – A GHG disclosure index is used to evaluate the levels of GHG disclosure in 2009 and 2011 annual reports...

The 1989 transformation of educational administration in New Zealand emphasised a 'new' accountability framework. The aim of the 'new' accountability was to demonstrate that educational investments yielded educational payoffs; including that educational institutions provide evidence of their...

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...