Purpose: This paper critically analyses the future of Integrated Reporting (IR) given recent and likely future developments in corporate reporting and sustainability disclosure standard setting.Design/method/approach: This paper uses Alvesson and Deetz’s (2000) critical framework to consider...

Corporate governance disclosures form a key part of a company’s non-financial reporting. Several studies consider the determinants of corporate governance reporting, including external factors such as country-specific legislation and scandals, and internal factors such as financial...

Purpose: The purpose of this paper is to understand how communication strategies and the use of numbers can ensure the buy-in and cooperation of stakeholders. Design/methodology/approach: Drawing on legitimacy theory, this study analysis documents regarding the communication strategies of New...