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The purpose of this paper is to investigate the intellectual capital (IC) ontology in an integrated reporting context to explore the function that integrated report (IR) preparers assign to IC elements and the role of integrated thinking in this process.

Social ontology theory helps elucidate how an energy-sector company socially constructed an IC ontology in which IC is a core element of the value creation story told in the IR. The empirical analysis benefited from in-depth interviews with the corporate staff.

The subjective nature of IC ontology emerges, in that IC’s function is defined during the very process of IR preparation. The intangible elements drive sustainability-oriented financial value creation according to the sustainability approach embraced by the company’s business model. Integrated thinking both facilitates this perspective on IC is shared among various departments of the company and provides a procedure for scrutinising what counts as IC in this integrated reporting context.

The research scope is limited to the IR preparation process. Further research could explore IC ontologies beyond this process.

This study is the first to explore IC ontology empirically within an innovative integrated reporting context. It opens paths to further research on the relationships between IC and integrated thinking.

This paper aims to explore the reporting challenges and related organisational mechanisms of change associated with disclosing corporate risks within integrated reports.

This paper adopts a Latourian performative approach to explore the organisational mechanisms of change in terms of networks of actors, both “human” and “non-human”, involved in the preparation of risk-related disclosure. Empirical evidence is collected by means of in-depth interviews with the preparers of an integrated reporting pioneer company.

Preparing disclosure on corporate risks in the context of integrated reporting demands close interaction among several actors. When disclosure shifts from listing key risks to providing information on how these risks are managed or connect with corporate strategy and value creation, departments not usually involved in corporate reporting play an active role and external stakeholders offer pertinent insights, benchmarks and feedback. Integrated reporting and risk management frameworks are the “non-human” actors that facilitate the engagement of diverse “human” actors.

Preparers should be aware that risk disclosure within integrated reports requires collaboration among (“human”) actors belonging to different departments and the engagement of external stakeholders. Preparers should consider the frameworks of integrated reporting and risk management as facilitators of cross-departmental discussions and dialogue, rather than mere contributors of guidelines and recommendations.

This study enriches the scant literature on organisational mechanisms of change made in response to integrated reporting challenges, showing subsequent advancements in the organisational process underlying the preparation of risk disclosure.

This article investigates the implementation of a compliance programme (CP) in terms of how practitioners conceive of and execute the responsibilities arising from this corporate governance mechanism.

This study involves a practice lens approach forms the case study analysis and interpretation, involving both interviews and documentary materials collected from an Italian company with prolonged compliance experience. Schatzki's (2002, 2010) practice organisation framework guides the interpretation of CP as a practice organised by rules, practical and general understandings and teleoaffective structures.

CP practice evolves over time. A practical understanding of daily actions required to accomplish the CP and a general understanding of the responsibilities connected with the CP, such as the attitudes with which the CP is performed, are mutually constitutive and jointly favour this evolution. Dedicated artefacts – such as IT platforms, training seminars and compliance performance indicators – help spread both of these types of understanding. These artefacts also align practitioners' general understanding with the CP's teleoaffective structures imposed, including the CP's assigned objectives and the desired reactions to them.

The findings have theoretical and practical implications by revealing the relevance of practitioners' understanding of corporate governance mechanisms in their implementation processes.

This study reveals the potential benefits of practice lens approaches in corporate governance studies. It responds to the call for qualitative studies that demonstrate corporate governance as implemented in daily activities.

The purpose of this paper is to characterize monofloral and heterofloral honey samples (chestnut, lavandula, acacia and sunflower) from different regions of Turkey according to their physicochemical (moisture content, acidity, ash, sucrose, reducing sugar and hydroxymethylfurfural content) and biochemical properties to compare regional and species differences that are thought to contain different types of plant sources.

Physicochemical investigations were performed according to AOAC methods. Mineral analysis and volatile analysis were performed by using atomic absorption spectrometry and GC–MS, respectively. Antimicrobial activities of honey samples were evaluated based on disc diffusion method and minimum inhibition concentration (MIC) values. The assays followed to determine total phenolic content and antioxidative and activities are spectrophotometric methods.

The obtained values of physicochemical parameters are among the values that can be accepted according to legal regulations. The most abundant mineral was potassium, which made up 81 per cent of the total mineral content, ranging between 165.7 and 301.6 mg/kg. A total of 87 different volatile components, some of which are highlighted in the literature to have antimicrobial and antioxidant effects, were detected. The maximum phenolic content, antioxidant activity against DPPH radical and ferric reducing ability were detected in the chestnut honeys. All tested honeys showed antimicrobial activity with MIC values between 6.25 and 50 µg/mL.

The present study has the feature of being a large study in terms of the region from where honey samples were selected and choice of analysis. The values obtained from physicochemical parameters reveal that the honeys from related region can be consumed with confidence. The biological properties found in honeys make them products of high added value and excellent quality.