...Maryam Safari; Victor Gekara Purpose The purpose of this study is to investigate, through the application of a decoupling conceptual framework, why seemingly appropriate workplace gender strategies may not yield the desired results. In doing so, the authors address two key questions: how and why...

... from in-depth interviews with persons involved in the preparation of IR for a firm that pioneered this form of reporting. In IR preparers’ view, the meaning of materiality corresponds with the company strategy: The IR describes strategic priorities and related actions and results. Capital...

... capital in a manner suggesting it is an area of strategic importance. A review of the lessons learned from this exploration provides strong guidance for future research. Key words Human capital Intellectual capital Strategy Acknowledgements We gratefully acknowledge the support from the South African...