The findings of the literature focusing on non-financial reporting (NFR) are non-univocal since scholars and practitioners have used a wide set of terms to describe this phenomenon and have often misused the terms “disclosure” and “reporting”. However, these terms have a different...

Occupational health and safety (H&S) covers the social, mental and physical wellbeing of employees. It aims to promote healthy workplaces through the identification of work-related risks and the reduction of employee exposure to dangerous situations. Further, it covers occupational accidents and...

Accountability has been recognised as a complex concept, which has resulted in it being defined in a variety of ways. Here, we will start from an understanding that accountability is relational with an “accountor” having a responsibility to provide information to an “accountee”. The...

The consolidation technique is a common theoretical and rhetorical simplification that helps elucidate how a monetarily sovereign government operates in the economy. Such technique fuses the central bank and the Treasury into an entity called “the federal government”. While this technique is...