Traditionally, universities are committed to the missions of conducting research and teaching. Recently, they were also called to contribute to supporting sustainable development in society. Many universities worldwide have experienced sustainability and social reporting practices to demonstrate...

Purpose: Privacy concerns and data security are changing the risks for businesses and organisations. This indicates that the accountability of all governance participants changes. This paper aims to investigate the role of external auditors within data protection practices and how their role is...

Purpose Motivated by the new European Union Directive 2014/95 on non-financial and diversity information, this paper aims to develop a future research agenda to conduct pragmatic, theory-oriented research into the Directive and corporate sustainability reporting. Design/methodology/approach...

Purpose This paper is motivated by the call for feedback by the International Integrated Reporting Council (IIRC) from all stakeholders with knowledge of the International Integrated Reporting Framework (<IRF>) and specifically of the enablers, incentives and barriers to its implementation. The paper...</irf>

Purpose This paper introduces the special issue “Rebuilding trust: Sustainability and non-financial reporting, and the European Union regulation”. Inspired by the studies published in the special issue, this study aims to examine the concept of accountability within the context of the...