...Husanboy Ahunov This paper aims to systematically review the field of non-financial reporting (NFR) in hybrid organizations, focusing on state-owned enterprises, third-sector organizations and public–private partnerships. This is a timely attempt to identify the state of the art...

...Ana Yetano; Daniela Sorrentino Purpose This paper aims to explore the financial and non-financial accountability disclosure patterns of state-owned enterprises (SOEs), as hybrid organizations. Design/methodology/approach Adopting the hybridity concept and resorting to stakeholder theory...

... Drawing upon the literature on sustainability disclosure, institutional logics and hybrid organizations, several hypotheses were deduced. By means of a quantitative content analysis, the sustainability disclosure index of 45 Swedish SOEs was calculated. Statistical analyses were conducted to test which...