... firms in the Netherlands utilise . The Netherlands presents a mature sustainability reporting context, with several large organisations adhering to the International Integrated Reporting Council's principles for their corporate reporting practices. Findings Our study reveals a repertoire...

...Sharif Mahmud Khalid; Chinyere O. Uche Purpose Large mining companies are often subject to stigmatisation. Thus, these companies try to shift stigma to artisanal small-scale miners in stigma management. This study seeks to understand why and how these mining companies use corporate reporting...

...Ellie Norris; Shawgat Kutubi; Steven Greenland; Ruth Wallace Purpose This research aims to examine the performativity of corporate reports as an example of an accounting inscription that can frame the relationship between Aboriginal and Torres Strait Islander entities and their stakeholders...

..., in the public interest, a single set of high quality, understandable, enforceable and globally accepted sustainability standards based upon clearly articulated principles. These standards should require high quality, transparent and comparable information in corporate reports to help investors and other...

...Joanne Locke; Nick Rowbottom; Indrit Troshani Purpose The purpose of this paper is to analyse the process by which “analogue” corporate reports produced under a “paper paradigm” are translated into a machine language as required by digital reporting. The paper uses Austin and Searle’s linguistic...

..., and potentially disruptive, new form of corporate reporting (see de Villiers et al., 2016 ; Simnett and Huggins, 2015 ; Deloitte, 2015 ; PWC, 2015). If implemented, IR forces the top management of each organization to “think (long term) about their business model, how they create value and to whom...

...Khaldoon Al-Htaybat; Larissa von Alberti-Alhtaybat Purpose The purpose of this paper is to investigate the phenomenon of Big Data and corporate reporting, and to determine the impact of Big Data and the current Big Data state of mind with regard to corporate reporting, what accountant and non...