Purpose: Using upper echelons theory (UET), the purpose of this paper is to unravel the influence of a CEO’s ethical ideology on the presence of corporate social responsibility (CSR) disclosure on corporate websites. It also considers the CEO’s perception of the importance of CSR (i.e. the...

Purpose As the comparability concept has recently garnered increased attention of policymakers and standard setters in the sustainability reporting (SR) arena, this paper aims to provide a reflexive viewpoint of this concept in this context. Design/methodology/approach To inform the authors’...

This paper examines the reporting practices of Belgian listed firms, in terms of corporate social responsibility (CSR). Four research questions are addressed: (1) What CSR areas are disclosed in the annual report? (2) What is the extent of the CSR reporting for the different areas? (3) How is...

Students are introduced to the concepts of sustainability reporting and the latest trend, integrated reporting, by playing the role of an active jury member on the judging panel for the Best Belgian Sustainability Report Award. Through the reporting practices of Telenet, a Belgian...

This paper reports the results of a creative safety campaign introduced by a Belgian scaffolding firm to align employee behaviour at different organizational levels. Our main objective is to examine how a package of control systems can enhance safety performance. More specifically, we show how...