Integrated reporting centres on the understanding and communication of an organization's
value creation plans by linking financial and sustainability information. It encourages …

This article provides a critique of the Global Reporting Initiatives (GRI) guidelines,
sustainability reporting (SR) guidelines and also examines their applicability to public and …

This article presents a three-stage model of how isomorphic mechanisms have shaped
corporate social responsibility (CSR) reporting practices over time. In the first stage …

This paper explores one organisation's journey into non-financial reporting, initially
motivated by a crisis in public confidence that threatened the organisation's legitimacy to the …

Sustainability Reporting has become a key element in different organisations. Although
there have been a number of academic publications discussing the adoption of …

This study develops a content analysis framework that provides information on the
comprehensiveness of corporate social responsibility (CSR) reporting, an important aspect …

Purpose‐This article identifies current performance measurement practice within state,
territory and federal government departments in Australia with a particular emphasis on the …

The purpose of this research study is to examine and explain whether there is a positive or
negative linear relationship between sustainability reporting, inadequate management of …

This paper examines the influence of integrated reporting (IR) on the sustainability reporting
practices of a state-owned enterprise through a content analysis of their reports and …

This article analyses voluntary sustainability reporting practices in seven Australian public
sector organizations which use the Global Reporting Initiative (GRI) guidelines. Reporting …