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The authors have examined the developments in law and in practice concerning integrated reporting. An integrated report combines the most material elements of information about corporate performance (re: financial, governance, social and environmental functioning) – currently reported in separate reports – into one coherent whole. The authors first explore the motivation of companies and legislators to introduce integrating reporting. Next, they analyse how integrated reporting can be supported by legislation thereby taking into account the existing regulatory environment.

Literature study; desk research, analysing integrated reports; organisation of an international academic conference (30 May 2012 in Rotterdam, the Netherlands).

EU law needs adjusting in the field of corporate annual reporting. Although integrated reporting is currently being explored by some frontrunners of the business community and is being encouraged by investors, the existing legal framework does not offer any incentive, nor is uniformity and credibility in the reporting of non-financial information stimulated. The law gives scant guidance to companies to that end. The authors argue that amending the mandatory EU framework can support the comparability and reliability of the corporate information. Moreover, a clear and sound EU framework on integrated corporate reporting will assist international companies in their reporting. Presently, companies have to comply with various regulations at an EU and a national level, which do not enhance a holistic view in corporate reporting. The authors provide options on how to do this. They suggest combining EU mandatory corporate reporting rules with the private regulatory reporting regime developed by the Global Reporting Initiative (GRI).

Focus on EU and Dutch corporate reporting laws, non-legislative frameworks, and corporate practices of frontrunners.

The chapter can provide guidance to policymakers, companies and other stakeholders who want to form an opinion on how to legally support integrated reporting. It addresses important questions, especially concerning how European and domestic legislation could be adjusted in order to (i) reflect the newest insights regarding corporate transparency and (ii) become an adequate framework for companies with added benefits for financiers and investors. Moreover, it reports on the benefits of integrated reporting for reporting companies. The authors argue that integrated reporting can be a critical tool in implementing corporate social responsibility (CSR) in the main corporate strategy of a company.

The study examines sustainability reporting in the government and not-for-profit organizations (GNFPs). Using a descriptive approach, data from the Global Reporting Initiative (GRI) are utilized to identify GNFP’s sustainability reporting trends and incentives over the period from 2001 to 2016. The study shows improvement in the GNFPs’ sustainability reporting over the analysis period, especially by larger organizations. In specific, results show that the number of GNFPs that reported has increased over the analysis period, and the number of social, economic, and environmental issues that are reported on has also increased although fragmentally across different GNFPs. In addition, a few GNFPs integrate their sustainability report with their financial report or obtain external assurance. The study shows that GNFPs’ sustainability reporting is motivated by meeting stakeholders’ needs and achieving business goals. Based on these findings, the study identifies future reporting opportunities for GNFPs to improve informativeness and reliability of sustainability reporting with the ultimate goals of improving transparency and accountability. The data used in this study capture only the GNFPs that reported or registered in the GRI database. Thus, future studies may use other data sets or conduct field and case analyses to obtain further insights into the process of adopting and reporting on sustainability and the roles that different stakeholders play in pursuing such efforts. In addition, the study identifies other future research opportunities. The study contributes to the extant literature on sustainability and social responsibility during periods of changing regulatory framework in less-researched organizations that contributes significantly to society.

Integrated reporting enhances the meaningfulness of non-financial information, but whether this enhancement is progressive or regressive from a sustainability perspective is unknown. This study aims to examine the influence of the Integrated Reporting (<IR>) Framework on the disclosure of financial- and impact-material sustainability-related information in integrated reports.

Using a disclosure index constructed from the Global Reporting Initiative’s G4 Guidelines and UN Sustainable Development Goals, the authors content analysed integrated reports of 40 companies from the International Integrated Reporting Council’s Pilot Programme Business Network published between 2015 and 2017. The content analysis distinguished between financial- and impact-material sustainability-related information.

The extent of sustainability-related disclosures in integrated reports remained more or less constant over the study period. Impact-material disclosures were more prominent than financial material ones. Impact-material disclosures mainly related to environmental aspects, while labour practices-related disclosures were predominantly financially material. The balance between financially- and impact-material sustainability-related disclosures varied based on factors such as industry environmental sensitivity and country-specific characteristics, such as the country’s legal system and development status.

The paper presents a unique disclosure index to distinguish between financially- and impact-material sustainability-related disclosures. Researchers can use this disclosure index to critically examine the nature of sustainability-related disclosure in corporate reports.

This study offers an in-depth understanding of the influence of non-financial reporting frameworks, such as the <IR> Framework that uses a financial materiality perspective, on sustainability reporting. The findings reveal that the practical implementation of the <IR> Framework resulted in sustainability reporting outcomes that deviated from theoretical expectations. Exploring the materiality concept that underscores sustainability-related disclosures by companies using the <IR> Framework is useful for predicting the effects of adopting the Sustainability Disclosure Standards issued by the International Sustainability Standards Board, which also emphasises financial materiality.

Despite an emphasis on financial materiality in the <IR> Framework, companies continue to offer substantial impact-material information, implying the potential for companies to balance both financial and broader societal concerns in their reporting.

While prior research has delved into the practices of regulated integrated reporting, especially in the unique context of South Africa, this study focuses on voluntary adoption, attributing observed practices to intrinsic company motivations. To the best of the authors’ knowledge, it is the first study to explicitly explore the nature of materiality in sustainability-related disclosure. The research also introduces a nuanced understanding of contextual factors influencing sustainability reporting.

This paper aims to evaluate the outcome effectiveness of the global reporting initiatives (GRI) transitions by understanding how companies have responded to the changes from G3.1 to G4 and finally to the GRI Standards.

A quality disclosure score is developed that incorporates assessments of both the quality of disclosures and the materiality of Australian companies. To analyse materiality, survey data were collected from 187 companies. Disclosure scores are based on a content analysis of the sustainability reports of 12 mining and metals companies and 12 financial services companies that used the GRI Standards from 2011 to 2019 (a total of 213 reports).

The study found that the GRI transitions have not led to companies improving the quality of their disclosures on areas considered important for them to achieve their social and environmental goals. Instead, the companies tended to use a greenwashing strategy, where the quality of disclosure of material issues declined or fluctuated over time.

From a practical perspective, the disclosure score developed in this paper enables managers of companies to recognize a threshold of completeness and to summarize the areas that are not materially relevant to their business.

The results are potentially helpful for investors, shareholders and other stakeholders, enabling them to better understand sustainability reports.

This study contributes to the body of research in sustainability reporting by providing evidence on the outcome effectiveness of the latest updates in the GRI framework.

First, this paper aims to explore the extent of the global reporting initiative (GRI) sustainability key performance indicator (KPI) usage in sustainability reporting by businesses operating in Sri Lanka. Second, using a contingency theory approach, this research examines the factors which promote or inhibit the use of the GRI framework to adopt sustainability KPIs in a developing country context, Sri Lanka.

Content analysis and semi-structured interviews are used in this study to explore the key factors which affect the usage of the GRI framework by Sri Lankan companies in adopting sustainability KPIs and reporting on sustainability.

The findings indicate that the GRI framework is increasingly used for sustainability reporting by Sri Lankan companies because of its flexibility, consistency, legitimacy and its focus on continuous improvement. However, company managers also shed light on the extensive number of KPIs in the GRI framework making selections challenging and the consequent difficulties associated with adapting these KPIs for companies operating in a developing country context.

This study contributes to extending the broader literature on sustainability reporting in developing countries and specifically on sustainability KPIs. Second, this paper adds to the current empirical research on sustainability reporting in Sri Lanka where the literature is still sparse. Third, this study highlights the key factors that support or hinder the usage of the GRI framework in a developing country context.

Important insights for GRI, other standard-setting agencies and businesses can be drawn from the findings of this study. By capitalising further on the training and the educational courses provided by GRI, GRI can be involved in mitigating some of the pressing issues faced by the reporting companies.

This study adds to the limited research on sustainability reporting and sustainability KPIs in developing country contexts. It shows how companies in Sri Lanka are engaging with sustainability KPIs and sustainability reporting, but are also constrained by the GRI framework as its standards are not tailored to issues in developing countries.

The purpose of this study was to categorize the whole body shapes of overweight and obese females in the US and examine apparel fit based on the current ASTM sizing standards related to the body shapes categorized.

Body scan data from 2,672 subjects were used. To categorize their whole body shapes using 97 body measurements, principal component analysis with varimax rotation, a hierarchical cluster analysis and K-means cluster analysis were used. To compare the ASTM sizing standards for plus sizes (curvy and straight) and missy sizes (curvy and straight), five body parts (bust, under bust, waist, top hip, hip) using the formula for fit tolerance (measurement plus half of the interval) were compared with the ASTM sizing standards to determine the size appropriate for each body part.

Five whole body shapes among overweight and obese females in the US were categorized: Rectangle-curvy; parallelogram-moderately curvy; parallelogram-hip tilt; inverted trapezoid-moderately curvy and inverted trapezoid-hip tilt. When the body measurements in each body shape were compared with the current ASTM sizing systems for both misses and plus sizes, four-fifths or more of overweight and obese female adults in the US would find it difficult to obtain a perfect fit for both tops and bottoms.

Identifying whole body shapes among overweight and obese women in the US contributes significantly, as it will help apparel companies that target the markets of larger women develop a new sizing system. This study is the first attempt to analyze fit by comparing the ASTM sizing charts with body measurements in each body shape group. Further, the study contributes to the body-related literature by filling gaps in missing whole BS categories among overweight and obese females.

The objective of the paper is to assess food and beverage companies' levels of communication about their activities and sustainability performances, in terms of their compliance with the requirements of the Global Reporting Initiative (GRI) Standards and the consistency of the contents of the sustainability reports they publish on the Sustainable Development Goals (SDGs).

To this end, a content analysis of the non-financial reports published by 102 food and beverage companies in the year 2018 has been conducted to identify the most adopted GRI guideline and the nature of the communicated SDGs. Finally, three t-tests have been used to understand how the presence on a listed market, the geographical settlement and nature of the company affects the corporate social responsibility (CSR) communication.

The study has revealed how the transition to the more recent GRI Standards guidelines is still on going. Also, it has emerged how food and beverage companies are supporting the pursuit of the SDGs through the reduction of work inequalities. At last, the analysis has showed how the presence on a listed market is a driver of CSR communication.

The findings of the present study provide a picture of the current CSR practices in the food and beverage sector and allow companies to effectively choose the most suitable non-financial indicators and GRI guidelines. Also, the present contribution has revealed the key SDGs considered by food and beverage companies.

Uses examples from US case law to illustrate how money laundering has been attempted in the past. Details a large number of specific methods: cash couriers, cash conversion, safe deposit facilities, credit cards, foreign bank accounts, alternative or parallel remittance systems, trusts, precious metal and gems, art and antiques, expensive lifestyles, fictitious loans, real property, cars, boats and planes, stocks and bonds, bearer bonds, casinos, negotiable instruments, cash for cheque exchanges, business, investment funds, non‐profit organisations, shell corporations, and working capital for a criminal enterprise. Also indicates the factors influencing choice of money laundering methods: the amount of money to be laundered, the availability of professional services from people willing to be involved, the scope for intimidation or corruption of professionals, and so on.

This paper aims to assess the disclosure on materiality analysis in sustainability and integrated reports through the lenses of legitimacy and stakeholder theory. The following three research questions are addressed: to what extent do companies report on their materiality analysis, what are the methods used for the analysis of the stakeholders and their topics/aspects and is there a higher disclosure of information of materiality assessment because of G4.

The paper uses an archival research approach and deploys content analysis. Thus, a binary disclosure index was developed that indicates whether materiality related information are mentioned and explained in detail. The sample contains 132 reports from 33 companies of the German 110 HDAX stock market index between 2014 and 2017.

The paper reveals that materiality analysis is a growing phenomenon. Nevertheless, companies disclose only a small amount of related information and fail to explain the methods for the stakeholder and topics/aspects identification. Thus, the underlying processes to define the report content remains unclear. Through the lenses of legitimacy theory, the study indicates that materiality analysis can strategically be misused to define report content without considering the interests of legitimized stakeholder groups and thus, does not improve the reports to those groups.

Managers are urged to regard the importance of reporting about ongoing materiality assessments, as otherwise, concerns about the overall reliability of the information presented may arise.

Poor reporting about materiality assessments might lead to potential conflicts with stakeholders that do see their important topics not sufficiently reflected in the sustainability or integrated report.

This study contributes to the literature regarding materiality in sustainability and integrated reporting and uses the assumptions of disclosure theories to evaluate the disclosure of a specific disclosure item.

This paper aims to comprehensively analyse the sustainability reporting practices of Australian electricity retailers in comparison with global sustainability reporting indicators outlined in the Global Reporting Initiative (GRI) framework.

Based on the GRI G4 sector-specific guidelines, the paper investigated Australian electricity retailers’ reporting in three broad areas of sustainability, namely, economic, environmental and social. The 2018/2019 annual reports along with websites, corporate social responsibility reports and standalone sustainability reports of the major electricity retailers listed on the Australian Energy Regulator were analysed and coded using a content-based technique.

The findings inform that electricity retailers’ disclosures are substantially varied between and within the three categories of sustainability reporting, and the majority of the retailers have failed to address over two-third of the GRI indicators. This study also shows that positive information is the dominant form of the disclosures, and reporting with declarative information without providing any quantifiable data is a common practice of the retailers who fail to address an indicator that requires information in numerical terms.

Electric utilities provide essential services to society and have a significant influence on sustainable development. This study contributes to the social disclosure literature, in particular in a developed countries energy sector context, and captures insights about the sustainability reporting and accountability behaviour of the major electricity retailers operating in Australia.