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The need to establish more flexible and adaptable university curricula has been recognised as a strategic priority in recent years and has been supported by a number of initiatives including the Curriculum Design and Delivery programme funded by the Joint Information System Committee (JISC) in the UK. The challenges of addressing flexibility of curriculum design are both technical and pedagogical. Manchester Metropolitan University has been developing an integrated, institution‐wide virtual learning environment (VLE) since 2006 and this paper seeks to consider the impact of this system.

A case study is used to illustrate how one institution has developed and integrated a curriculum design system.

By adopting a streamlined technology strategy the university can provide learners with personalized and flexible access to the university's resources from the range of different devices and contexts (whether mobile, VLE, or social software) in which learners may find themselves as they engage with their education.

A need to establish more flexible and adaptable university curricula is a strategic priority for academic institutions. This case study provides an insight into how one institution is achieving this.

This paper aims to discuss the most critical aspects relative to the “usability” of the International Integrated Reporting Council (IIRC) Framework faced by small and medium-sized enterprises (SMEs) in releasing the integrated report and adapting the Integrated Reporting (IR) principles (i.e. materiality, integrated thinking and connectivity) to their needs and features. Only recently the relevance of IR for SMEs has been internationally acknowledged.

The study is based on both a deductive and inductive approach. The first one is founded on a literature and technical review aimed at tracing the theoretical background and the framework on integrating reporting in SMEs. The second one is empirically constructed and follows the action research approach because it involves the analysis of a single case-study relative to a company – Costa Edutainment Spa that released its pioneering integrated report in 2014 – belonging to the Italian Network on Business Reporting, a working group which has been involved in the pivotal drafting process of a Guidance for IR in SMEs.

Results emphasise the main criticalities faced by an SME in the IR process, namely, the need for the following: clearly defining the relationship between sustainability and integrated reporting; adapting the main IR concepts (such us materiality, integrated thinking and connectivity) and fully understanding the benefits deriving from the implementation of IR. Moreover, results shed light on the usefulness of a simplified and operative guidance for releasing the integrated report within SMEs the effectiveness deriving from the direct involvement in the NIBR working group and the provision of practical examples and suggestions.

The main limitations are due to the fact that the empirical analysis is related to a single case study, and it is explorative in nature. Consequently, results are not generalisable. However, the work contributes to nourish the debate on the benefits and critical issues relative to the diffusion of IR among SMEs in a research field which has not been adequately investigated and to develop reflections on the benefits of the diffusion of the IR among SMEs, pointing out the opportunity to follow an evolutionary path which drives the evolution of the entrepreneurial and organisational culture towards monitoring, assessing and reporting the company’s value process creation.

The work contributes to triggering the debate on the diffusion of IR among SMEs which represents a research field that remains still under investigated. It points out a fundamental gap on how to implement IR in SMEs and operationalise the IIRC concepts and principles. It develops reflections on the critical issues and benefits of the diffusion of the IR among SMEs. Drawing from a pioneering experience, the work contributes to supporting entrepreneurs by emphasising the possible benefits deriving from the implementation of the IR process. It suggests an evolutionary path through different steps (starting from the business model definition) which are necessary to drive the entrepreneurial and organisational culture towards monitoring, assessing and reporting the SMEs’ value process creation.

The work contributes to devoting the attention of both scholars and practitioners to an underestimated research field – the “feasibility of IR in the SMEs context – which has not been yet adequately investigated. Moreover, being empirically based, it helps in supporting the diffusion of the IR framework among SMEs, practitioners and consultants by providing insights aimed to improve the IR Guidance for SMEs and sensitise entrepreneurs by emphasising that a possible step-by-step “IR journey” is possible.

David Stubbs is a specialist in conservation biology and environmental management with particular application to the sport and recreation industry. Here he talks to Trevor Slack about green issues in the staging of major games and green sponsorship.

In October, 1908, a report was issued by the Medical Officer of Health for the City of London relating to the unsatisfactory manner in which soda water was manufactured at that time in the London district, and to the means that had been used after official enquiry to better the methods of manufacture. The circumstances were referred to in this Journal for November, 1908. It will be remembered that at the time reputable members of the trade readily agreed that they should be bound by certain regulations. These regulations had been drawn up by the Medical Officer of Health for the City of London and related to inspection of premises and examination of plant, water, and materials. As a proof that they had complied with the regulations a certificate was issued to each firm by their trade society, “The London Bottle Exchange and Mineral Water Trade Protection Society, Limited.” This certificate was submitted to and passed by the Medical Officer of Health for the City of London before issue. The arrangement, though good in conception, appears to be faulty in design, and it is desirable, therefore, to offer some criticism.

The analyses of trends in prosecutions under the Food and Drugs Act, 1955 and the various regulations, which we have prepared every two years or so, covering a three‐month period, have been so much appreciated by readers, both in the administration and the industry itself, that we have prepared a more extended survey, covering the whole of 1966. The survey, as before, takes the form of a month‐by‐month analysis of reports of legal proceedings received by us from all parts of the country, and as formerly records the prosecutions under similar groupings; cases under Section 2, subdivided into those relating to compositional offences, the presence of foreign bodies and those relating to mouldy food: false description cases under Section 6 of the Merchandise Marks Acts; Section 8, the unfit food provision, also subdivided with special categories for foreign bodies and mouldy food; Section 32, milk cases; cases under the Food Hygiene Regulations, 1960, with smoking offences separated; the Milk and Dairies Regulations, consisting almost entirely of prosecutions under Reg. 27, Meat Regulations, Preservative Regulations, Colouring Matter in Food Regulations, etc.

Corporations and large entities are increasingly disclosing material information on their financial and non-financial capitals in integrated reports (IR). The rationale behind their IR is to improve their legitimacy with institutions and stakeholders, as they are expected to communicate on all aspects of their value-creating activities, business models and strategic priorities. In this light, the purpose of this paper is to trace the theoretical underpinnings that have led to the organizations’ environmental, social and governance (ESG) disclosures, and explain the purpose of integrated thinking and reporting.

Following a review of relevant theories in business and society literature, this contribution examines the latest developments in corporate communication. This research explores the GRI’s latest Sustainability Reporting Standards as it sheds light on IIRC’s <IR> framework. Afterwards, it investigates the costs and benefits of using IR as a vehicle for the corporate disclosures on financial and non-financial performance.

This contribution sheds light on the latest developments that have led to the emergence of the organizations’ integrated thinking and reporting as they include financial and non-financial capitals in their annual disclosures. The findings suggest that the investors and the other financial stakeholders remain the key stakeholders of many organizations; it explains that they still represent the primary recipients of the corporate reports. However, the integrated disclosures are also helping practitioners to improve their organizational stewardship and to reinforce their legitimacy with institutions and other stakeholders in society, as they embed ESG information in their IR.

IIRC’s <IR> framework has its inherent limitations that are duly pointed out in this paper. However, despite its weaknesses, this contribution maintains that its guided principles and content elements could support those organizations that may be willing to voluntarily disclose their non-financial performance in their corporate reports.

This paper has discussed about the inherent limitations of the accounting, reporting and auditing of the organizations’ integrated disclosures. It pointed out that the practitioners may risk focusing their attention on the form of their reports, rather than on the content of their IR. Moreover, this contribution implies that the report preparers (and their stakeholders) would benefit if their IR is scrutinized and assured by independent, externally recognized audit firms.

This contribution has addressed a gap in academic literature along two lines of investigation. First, it linked key theoretical underpinnings on the agency, stewardship, institutional and legitimacy theories, with the latest developments in corporate communication. Second, it critically evaluated the regulatory instruments, including: GRI’s Sustainability Reporting Standards and the <IR> framework, among others; as these institutions are supporting organizations in their integrated thinking and reporting.

In dealing with the relations of the Public Analysts to the Local Authorities, the very wide differences in status and importance exhibited by the various types of local authorities possessing the power to appoint such officers must first be considered. At first sight this matter may appear to be one of minor significance, but it has in reality a most important bearing on the efficiency of the administration of the Acts, and it is one in regard to which future legislation might effect much‐needed reform.

The term success in this paper is measured by the yardstick of both material and non‐material ones. This study attempts to examine the success story behind Malaysia's development with evidences drawn from both the conventionally used criteria together with the Islamically motivated universal values and ethos. Of the conventional factors, political consolidation of the first Prime Minister in the presence of dynamic enterprising ability of the Chinese as well as South Indian Community based on family values played a pivotal role in creating a foundation for development. The majority Malays, on the other hand, being the victim of colonial legacies and multi‐farious historical phenomenon were by‐passed. Subsequently, the big bargain of 1957, the year of independence by way of securing Malay special rights in the constitution laid the foundation for new strategy of development based on distributive justice. The New Economic Policy with the twin objetives of eradicating poverty and restructuring society could not have been implemented in the absence of universal values such as loyalty, tolerance, sympathy, caring and sharing being demonstrated by all the races regardless of socio‐economic and political superiority. This paper thus argues that from the very beginning the committed and pragmatic leadership, policy continuation, policy dynamism and policy flexibility, among many others, acted as a catalyst for the success story behind Malaysia's development.