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This paper aims to investigate the disclosure of fraud-related activities in public sector organisations in Australia. Specifically, the study reviews and evaluates the level and nature of fraud control information in annual reports of Commonwealth agencies and bodies.

The study uses a qualitative approach with the aim of expanding the body of empirical literature on disclosure of fraud control information in annual reports. The study further uses the theory of accountability – an essential concept for organisations that exist for public interest.

The results show that there is some prima facie evidence of public accountability. However, these results suggest that current disclosures of fraud-related activities in annual reports are failing to ensure the public is aware of activities used to combat fraud and its implications for the public interest.

The results have important implications for developing a framework for good reporting of fraud control activities.

This research study adds to the limited body of knowledge regarding how public entities discharge their accountability in relation to their fraud control activities.

Drawing on new insights from the perspectives and experiences of board members, the purpose of this study is to determine the board attributes that influence board roles in improving the integration of corporate social responsibility (CSR) into corporate governance structures. In total, 10 in-depth semi-structured interviews were conducted with directors of listed Jordanian companies to explore their perceptions of the effect of board of directors' composition on CSR and CSR disclosure (CSRD). The key findings show that boards with a diverse range of directors is essential independent/nonexecutive members, directors with business and/or accounting backgrounds, and foreign members to determine if they aim to better manage their CSR. To take CSR to the next level in the Arab region, we need to strengthen corporate governance mechanisms, and put more pressures on companies to make changes in board composition. For example, we suggest that companies that appoint business-educated and foreign members to their boards tend to engage in more impactful social and environmental-related activities and reflect their sustainable development more effectively. The study responds to calls for further research adopting qualitative methods, such as case studies and interviews in order to obtain a complete and in-depth understanding of the influence of board composition on CSR/CSRD. The findings provide useful insights for practice, policymakers, and future research.

Studies of environmental disclosure levels in companies’ annual reports have shown an increasing interest in the environment. A major part of this interest has become the development of a corporate environmental policy (CEP). This study considers the relationship between CEPs of Australian public companies and subsequent reporting and disclosure related to that policy found in their annual reports. The results show that Australian companies are surprisingly behind other countries in environmental reporting trends, and there are some major differences between the content of their environmental policies and their disclosures. Of particular importance is the finding that while companies appear to be reporting on the environment internally, they place a low priority on providing environmental performance data to external parties.

Over the past decades, a plethora of papers have been written describing organisations' reaction to pressure on them to change their practices regarding the natural environment. These papers can broadly be classified into two groups, those research papers interested in organisations' activities and strategies to deal with environmental issues, and those concerned with the external reporting or disclosure of information regarding organisations' effects on the environment. What appears to be missing in this research is very much detailed analysis of the link between these two areas. This paper aims to address this issue.

This paper, while calling for empirical work to be carried out to investigate this link further, discusses the assumptions made about this link in previous research and then theorises what our expectations for this link might look like given our current knowledge of reporting practices, and the abundance of reporting frameworks and guidelines that currently exist.

The paper augments a model developed by Gray et al. in 1995 that suggests a hierarchy of responses to environmental pressures, within the context of organisational change. The augmentation adds an accounting element to the model by considering the reporting that organizations may undertake depending on their location in the change process.

The model provides a basis for investigation of the link between organisational change as a result of environmental pressures, and reporting. The paper suggests a number of future research projects, using the model as a basis for empirical investigations.

This paper extends an existing model to produce a comprehensive framework that provides a basis for further investigation of the relationship between accounting (albeit a broad definition of accounting to include environmental reporting) and organisational change.

Many social accounting researchers refer to environmental pressure groups as being a major influence on companies′ decisions to disclose social information. Such a claim is, however, to date unsubstantiated. Virtually no empirical evidence has been produced which confirms or refutes this proposition. Similarly there is no literature on pressure groups′ interest in, or reaction to, corporate social disclosure (CSD). Provides the first, albeit exploratory, investigation of such pressure groups and their potential influence on the production of CSD. Results show that pressure groups are users of CSD and do attempt to influence companies′ disclosure practices. The environmental movement considers current CSD to be insufficient and low in credibility. The preferred corporate social report (for pressure groups) would include narratives and quantified terms, would be in the annual report and would be prepared by, certified by, and/or held by a body external to the company.

This paper aims to investigate the current state of knowledge in key reporting aspects in relation to sustainability reporting in general and to reflect on their relevance to Global Reporting Initiative (GRI) in particular. In doing so, the major gaps in that knowledge are identified, and the paper proceeds to suggest further research avenues.

The authors conduct a review of papers published in leading journals concerning sustainability reporting to analyse the progress in the literature regarding three important reporting topics: materiality, comparability and assurance.

The review conducted in this study shows that there is still work to be done to ensure high-quality and consistent sustainability reporting. Key takeaways from the review of the extant literature are as follows: there is ongoing debate about the nature of sustainability reporting materiality, and single versus double materiality. Clearer guidance and better contextualisation are seen as essential for comparability, and, as GRI suggests, there is an important link to materiality that needs to be considered. Finally, assurance has not been mandatory under the GRI, but the current development at EU level might lead to the GRI principles being incorporated in the primary assurance standards.

In this paper, the authors review and synthesise the previous literature on GRI reporting dealing with three key reporting aspects.

The authors extract some takeaways from the literature on materiality, comparability and assurance that will all be key challenges for GRI in the future.

This paper provides an updated review of the literature on GRI reporting dealing with three key reporting aspects.

The purpose of this paper is to discuss how communication and cooperation in inter‐organizational networks may bring about organizational learning. A case study of 13 inter‐organizational school networks in Germany is carried out for this purpose.

Results of a quantitative survey assessing the performance of the 13 networks are presented. A subsequent qualitative survey of two highly innovative networks takes into account the learning effects in school practice. The analysis is predicated on an activity theoretic view on learning and development.

Two levels of consideration are distinguished: the learning platform where representatives of the schools regularly meet and the operational work at the schools. The perception of how the representatives in the network learned how the colleagues at the schools who are not directly involved learned and how the school as a whole learned is appreciated differently. Outcomes vary from “exchange of new ideas” to “implementation of school development.”

The paper is based on empirical research carried out at one point in time. A longitudinal study of inter‐organizational network performance could shed more light on the dynamic validity of the model.

Understanding networks allow to appreciate their outcomes. The outcomes of this paper provide guides on how to design more effective learning networks.

The conceptual model distinguishes between two network levels, its interrelated learning effects and the different stages of learning and development. Learning networks can be assessed due to the learning categories, and success factors can be identified.

Despite the title of this bibliography, there was not a truly underground press in the United States during the 1960s and 1970s. The phrase is amisnomer, reputedly coined on the spur of the moment in 1966 by Thomas Forcade when asked to describe the newly established news service, Underground Press Syndicate, of which he was an active member. The papers mentioned in this bibliography, except for the publications of the Weather Underground, were not published by secretive, covert organizations. Freedom of the press and of expression is protected by the First Amendment to the Constitution, although often only symbolically as the experience of the undergrounds will show, and most of the publications that fall into the “underground” described herein maintained public offices, contracted with commercial printers, and often used the U.S. Postal Service to distribute their publications.