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Purpose: The aim of this study is to reveal the opinions of the auditors, academicians, and institutions that published integrated reports regarding the development and execution of the assurance process of integrated reports.

Design/methodology/approach: For this purpose, interviews were conducted using qualitative research technique to determine awareness about integrated reporting and combined assurance. Within the scope of the research, semi-structured interviews were conducted with six auditors, five academicians, and five workers in institutions that published integrated reports. Qualitative data analysis method was used to analyze the data.

Findings: As a result of the research, combined assurance process criteria were proposed in the integrated reports which in line with the opinions of the participants.

Originality/value: Institutions around the world are increasingly publishing integrated reports. However, when institutions publish integrated reports, there is no clear standard or any guidance on how to ensure the reliability of these reports. It is seen that AA1000, ISAE3000, GRI Standards, and some local standards are used to provide assurance. At this point, the combined assurance model can be used for the reliability of the information in the integrated reports. Integrated reporting and combined assurance are still relatively new concepts in Turkey. Furthermore, this study is important in terms of the lack of studies on how to provide combined assurance for integrated report when scanned related literature in Turkey. Although readily integrated reporting continued in Turkey, it continues to be an area of application is still under development. In particular, the research reflects the level of integrated reporting awareness and how to ensure assurance of these reports.

To examine the business case for corporate social responsibility (CSR) in the South African context.

A cross-sectional correlation research design involving quantitative and qualitative data.

The findings lend general support for the utility of business case oriented CSR strategic applications in the South African business context.

The small samples using accountancy students and high CSR performing companies restricted the generalizability of the findings. Also, the links between respondents’ propensity to purchase and actual purchasing behavior remained undetermined.

The chapter provides an empirically validated model measuring associations between individual perceptions of actual and expected CSP configurations with predilections to purchase products from a sample of high profile CSR multinational South African companies.

The results suggest the model’s cogency and lend general support to the utility of the business case strategy in the South African business context by showing associations between CSR company profiles and respondents’ intentions to purchase their goods and services.

The importance of CSR in providing social benefits in South African communities is reinforced by its strategic importance in offering business benefits to companies that invest in its implementation.

Development and empirical verification of a novel conceptual model in the South African business context.

There are still many different theoretical approaches and practical interpretations about what an integrated report is. Starting from this premise, the overall purpose of this chapter is to critically analyze the relationship between integrated reporting (IR) and social/sustainability disclosure. Indeed, although some scholars considered IR as a tool to improve the sustainability approach of the companies allowing to disclose more relevant social information, others are more critical about the potentiality of IR to improve social disclosure. Therefore, the general research question is: Is there a natural link between IR and social disclosure (true love) or is the IR a practice to “normalize” the social disclosure and accounting (forced marriage)?

In the attempt to provide a preliminary answer to the research question, the chapter analyzes what is the approach of three categories: (1) academics; (2) soft-regulators; and (3) companies. From the methodological point of view, a mixed method of analysis has been adopted.

From the analysis of the three different points of view, IR can be considered as a “contested concept” because of the heterogeneous and sometimes conflicting interpretations and implementation that are done on this type of report. This leads to relevant theoretical and practical implications.

The Scandinavian states are universally seen as very well-functioning bureaucracies with some of the lowest levels of corruption in the world. In scholarly debates on state building, Francis Fukuyama has used the Scandinavian countries and the phrase ‘getting to Denmark’ as a metaphor for the apparent mystery of how states can come to be governed by well-developed bureaucracies and highly functioning state institutions. This chapter presents a study of state institutions and bureaucracy in Denmark–Norway and Sweden over a 250-year period from the mid-seventeenth to the end of the nineteenth century. The study demonstrates how bureaucracies conforming to Weber’s later model were gradually established in the Scandinavian monarchies in this period. The chapter also presents the results of three empirical studies of Denmark, Norway and Sweden, which indicate how the level of corruption in the state administration had been limited by the middle of the nineteenth century. In Denmark, the institutional framework set up after the establishment of the absolute monarchy in 1660, along with continuing reforms to improve the administration in the period of absolutism between 1660 and 1849, came to form an important basis for an administrative culture based on the rule of law. In Sweden the rule shifted between absolutism and constitutionalism, but both the Danish–Norwegian and the Swedish monarchies saw the establishment of strong and comprehensive state hierarchies with a king at the top level who set out to guarantee the rule of law and attempted to be merciful to his subjects. Lutheranism played a decisive and durable role as moral backbone in Scandinavian societies and in the establishment of a shared political culture. These elements, in combination with the establishment of Weberian-type bureaucracy, had, by the end of the nineteenth century, worked to limit corruption in the state administration of the Scandinavian countries.

This chapter deals with the development of banking in the Crown of Aragon from the end of the thirteenth century through the establishment of money changers, which followed similar patterns as in other Western European territories. It starts with a review of existing literature and follows with an explanation on the different banking services provided by money changers and the specific legal framework that supported such activities. It then examines the geographical distribution of private banks in cities and towns within the domains of the kings of Aragon, as well as their evolution throughout the fourteenth century. After that, it offers an analysis of the most common professional profiles among these bankers and financers. Finally, drawing on a heterogeneous pool of unpublished data, it seeks to shed light on the diversity of investors and clients of these establishments, a crucial proof of their role in integrated financial markets.

The anti-apartheid movement represented a cornerstone for socially responsible investors in the 1970s and 1980s driven by the willingness to promote lasting social change. What happened next in terms of socially responsible investing (SRI) in the free South Africa? This chapter explores the local development of SRI in South Africa post-apartheid.

An in-depth literature review combined with a content analysis 73 SRI funds’ investment mandates were undertaken to investigate the local development of SRI in South Africa over the period 1992–2012.

Mechanisms of local divergence and global convergence have both shaped the phenomenon of SRI in South Africa. SRI in South Africa represents a melting-pot of societal values anchored in a local developmental and transformative political vision, some local and global Islamic religious values, and worldwide SRI and CSR homogenisation trends.

This chapter is the first attempt to outline the mechanisms of local divergence and global convergence that have moulded SRI in a democratic South Africa.