...Nana Konama Darteh; Gloria Fiorani Purpose This paper aims to examine the extent of sustainability reporting by state-owned enterprises (SOEs) in Sub-Saharan African ( SSA ) countries and its relationship with selected board characteristics (size, independence, gender diversity and meetings...

...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...

...Francesca Manes-Rossi; Giuseppe Nicolò; Adriana Tiron Tudor; Gianluca Zanellato Purpose This paper aims to explore the emerging phenomenon of integrated reporting (IR) in the context of state-owned enterprises (SOEs) and proposes a longitudinal analysis of the level of IR disclosure (IRD) provided...

...Javier Andrades Peña; Manuel Larrán Jorge Purpose This paper aims to examine the extent of mandatory non-financial information disclosed by Spanish state-owned enterprises (SOEs) and barriers to and/or drivers of such disclosures. Design/methodology/approach To accomplish this task, three data...