Table of contents
Management of risks associated with the disclosure of future-oriented information in integrated reports
A.M.I. Lakshan, Mary Low, Charl de VilliersIntegrated reporting (IR) promotes the disclosure of future-oriented information to enable financial stakeholders to make better-informed decisions. However, the downside to this…
The state of business sustainability reporting in sub-Saharan Africa: an agenda for policy and practice
Carol A. Tilt, Wei Qian, Sanjaya Kuruppu, Dinithi DissanayakeDeveloping countries experience their own social, political and environmental issues, but surprisingly limited papers have examined sustainability reporting in these regions…
Defined benefit pension policies and social responsibility performance: do socially responsible firms walk the talk?
Maretno Agus Harjoto, Indrarini LaksmanaThis study aims to examine whether socially responsible firms have well-funded employee pension programs and whether corporate social responsibility (CSR) performance is…
Integrated thinking in the integrated reports of public sector companies. Evidence and contextual factors
Pilar Tirado-Valencia, Magdalena Cordobés-Madueño, Mercedes Ruiz-Lozano, Marta De Vicente-LamaThis paper aims to improve the understanding of integrated thinking, as it is a central concept in the integrated reporting (IR) framework that has implications for sustainability…
China’s financial sector sustainability and “green finance” disclosures
Shidi Dong, Lei Xu, Ron McIverThis paper aims to provide a longitudinal analysis of influences on China’s financial sector’s sustainability reporting practices, examines “green finance” disclosures and…
Isn’t it time we transitioned to integrated sustainability? De-codifying the hard-soft divide from a systems-theoretic perspective
Fadwa Chaker, Samuel K. Bonsu, Majid K. El Ghaib, Diego Vazquez-BrustThe instrumental-normative divide that has historically characterized approaches to societal sustainability has also resulted in a rift between underlying mental models and…
The relationship between poor CSR performance and hard, negative CSR information disclosures
Maher Jeriji, Waël LouhichiThe purpose of this paper is to investigate the relationship between hard, negative corporate social responsibility (CSR) information disclosure and corporate social performance.
The impact of labor unionization on CSR reporting
Antonios Chantziaras, Emmanouil Dedoulis, Vassiliki Grougiou, Stergios LeventisCorporate social responsibility (CSR) reporting has been theorized as a key communication device and an integral part of a broader stakeholder integration management strategy…
Examining the CSR strategy of MNCs in Bangladesh
Taposh Kumar Roy, Ahmed Al-Abdin, Ali QuaziThe paper aims to explore and analyze how multinational companies (MNCs) in Bangladesh define corporate social responsibility (CSR) and how CSR is used by these companies as a…

ISSN:
2040-8021e-ISSN:
2040-803XISSN-L:
2040-8021Online date, start – end:
2010Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Prof Carol Adams