...‐term life of the organization. Risk management Control systems Risk assessment Reports Priscilla Burnaby can be contacted at: pburnaby@bentley.edu © Emerald Group Publishing Limited 2009 The IIA conducted a study, Risk Management: Changing the Internal Auditor's...

...Rookmin Maharaj; Irene M. Herremans Purpose The purpose of this paper is to investigate what motivated Shell Canada, a subsidiary of Royal Dutch Shell, to be one of the first companies in the world to report its environmental initiatives in 1991. It aims to explore how Shell Canada, driven...

...Samuel O. Idowu; Ioanna Papasolomou Purpose This paper documents the motivations of modern corporations in issuing corporate social responsibility (CSR) reports to their stakeholders. It further demonstrates why these entities have suddenly become more moral or ethical. Design...

... to as “stakeholder responsible (or oriented) approaches”. Current literature underlines especially the importance and difficulty of the implementation phase of these approaches into concrete company actions, but it seems to largely overlook the impact which the reporting process has on both concepts and company...

... with a view to enhancing business prosperity and corporate accountability, with the ultimate objective of realizing long‐term shareholder value while taking account of the interest of other stakeholders. Furthermore, the Malaysian Reports on Corporate Governance (Securities Commission, 2000 , pp. 96...