... for capturing and communicating value creation information, and the value of integrated reports and assurance to capital providers. Originality/value Along with the insights provided by papers in this special issue, the conceptual framework can be used to theorise influences of EER and guide future research...

... value created and the value creation process, including sustainability matters. This allows integrated thinking processes to be incorporated accordingly, supporting better management. Originality/value This paper suggests three adjustments to improve the IIRF’s ability to incorporate ST...

... in response to climate change issues, legitimacy and the use of photographs in sustainability reporting to create value, effective disclosures of business and sustainability ethics practiced by the firm for reputation building and value creation, indigenous accounting in mining companies, public sector policy...

...Roshan Herath; Samanthi Senaratne; Nuwan Gunarathne The study finds that the integrated thinking perspective of the CEO determines which capitals to embrace in the pursuit of value creation by an organization. A broader perspective on the integrated thinking of the CEO can lead...

... study based in Sri Lanka. It contributes to discussion regarding balancing ethics and sustainability as parts of business strategies for reputation building and value creation through identifying salient stakeholders and ethics-based non-financial disclosures by contemporary business organisations...

..., the research enhances the IT debate, showing how stakeholder engagement practices translate IT into practice. Secondly, this study illustrates how the engagement practices of communication and collaborative partnerships are a crucial element for the value creation process. From a practical perspective...

... to identify disclosure trends and value creation themes from sustainability-related photographs in the annual and sustainability reports of Fonterra Co-operative Group over a ten-year period. The findings were interpreted using legitimacy theory. Findings The findings show a significant increase...

... stakeholders based on the concepts of service ecosystems, by using activity theory. The transformation of Big Data for IC management addresses the process of value creation based on a set of critical dimensions useful to identify goals, main actors and stakeholders, processes and motivations. Research...

... are used as a framework to point out the roles of data utilization and BI tools in value creation. Thematic interviews enable understanding of the value creation based on Big Data potential and utilization of BI tools in the Finnish private health care industry. Findings The findings will provide...