This paper reviews the field of integrated reporting () to develop insights into how research is
developing, offer a critique of the research to date, and outline future research opportunities …

Clean and safe energy sources are essential for the long-term growth of society. Wind
energy is rapidly expanding and contributes to many countries' efforts to decrease …

We examine the interrelationships among board sustainability committees, process‐based
climate change initiatives, outcome‐based carbon performance, and market value through …

Abstract Within the 2030 Agenda, the United Nations have explicitly required that the
Member States introduce within their jurisdictions new forms of regulations about non …

Purpose–The purpose of this paper is to offer a personal critical reflection on the future of
intellectual capital (IC) based on my experience as an IC researcher, author, editor, teacher …

Since the end of the 1990s, sustainability reporting has become an increasingly relevant
topic in business and academia. However, literature is still limited in quantity and no major …

Sustainability reporting has been increasingly adopted by corporations worldwide given the
demand of stakeholders for greater transparency on both environmental and social issues …

Consideration of environmental, social, and governance (ESG) factors can contribute to the
environmental and economic performance of organizations in terms of investment and …

Pressure on companies to report on non-financial dimensions has amplified the interest in
sustainability due to increased awareness among stakeholders. While connecting value …

Purpose This paper examines the gap between reporting and managers' behaviour to
challenge the current theoretical underpinnings of intellectual capital (IC) disclosure practice …