... that result in reliable financial reporting systems that have adequate controls. The Institute of Internal Auditors (IIA) Research Foundation has listed the study of current practices in ERM and Performance Measurement Systems as one of its top research priorities for both operational and financial reporting...

...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...

... of codifying text (or content) of piece writing into various groups (or categories) depending on selection criteria.” © Emerald Group Publishing Limited 2005 Investors Internet Reports Disclosure Corporate governance Malaysia Under the theory of efficient market hypotheses (EMH...