... into the Directive and corporate sustainability reporting. Design/methodology/approach Drawing upon the relational dynamics between states, firms and society in regulating non-financial reporting (NFR), this essay frames and analyses the Directive and its grand theories, as unproven theories, by discussing its...

... results in companies being more aware of the need for compliance with the applicable financial reporting standards. Independent reviews also act as a process of examination which functions at the level of the individual accountant, auditor or director. These subjects of regulation report an added sense...

... offering scope to bridge the divide between academia and practice. © Emerald Group Publishing Limited 2015 Regulation Fraud triangle Whistle-blowing Collusion Rationalisation By any measure, fraud is big business. Although the extent of undetected and unreported fraud remains...