Purpose – The primary aim of this paper is to illustrate how goodwill impairment loss should be accounted for when measuring non‐controlling interest in subsidiaries. Design/methodology/approach – The paper uses two scenarios to illustrate how non‐controlling interest in subsidiaries...

Purpose: The failure of environmental reporting to meet the needs of stakeholders is partly due to the gap, or inconsistency, between information disclosed in corporate reports and the underlying quality of environmental management. Within the context of the mining industry, this paper present...

Purpose – The purpose of this paper is to document a study of European and UK triple bottom line (TBL) report assurance statements. Design/methodology/approach – In undertaking the research, an international database was constructed from which all known European and UK third‐party...

Purpose – This paper sets out to document a review of environmental collaborations in the Australian building and construction industry and to identify a number of motivations that appear to drive particular environmental groups and building and construction companies to collaborate on...