... for the ethical dimension of corporate transparency. Social implications Governmental action in this area has not been effective, at current levels. Corporate leadership is essential. Critical information is shared about disclosure by board members. Originality/value Although institutional theory makes...

... sector reforms that were discussed in Section 3. For a number a reasons, these reforms can be expected to give rise to an increasing demand for performance information. First of all, after the implementation of a decentralisation programme, central government may require lower‐level governmental...