Integrated reporting and internal mechanisms of change

Purpose - The purpose of this paper is to investigate the internal mechanisms employed by early adopters of integrated reporting in Australia to manage their reporting process and explores whether integrated reporting is stimulating innovative disclosure mechanisms

Do we know enough about corporate philanthropy?

This is a very short piece - a turning point. It doesn't constitute a full academic article

Sustainability and integrated reporting : a study of the inhibitors and enablers of integrated reporting

 Integrated Reporting is an emerging phenomenon that promises to bring together the material information about an organisation\u27s strategy, governance, performance and prospects in a way that reflects the commercial, social and environmental context within which it operates. This report captures the variety of organisational factors that are relevant to decisions about Integrated Reporting in Australia.&nbsp

Do Not Forget the "How" along with the "What": Improving the Transparency of Sustainability Reports

Considerable resources are invested in producing sustainability reports, yet few organizations reap the transparency benefits they promise. This article explores the way ten leading global fashion companies use a combination of data visualization and placement, stakeholder-driven interactive content, and multi-media and immersive content to build the trust necessary to improve their reporting and transparency. While few organizations have the resources of the global fashion giants, this article proposes a four-stage framework that guides managers through a step-change of systematic and targeted improvement

Omnivory by the Small Cosmopolitan Hydromedusa Aglaura Hemistoma

We investigated the feeding of the small hydromedusa, Aglaura hemistoma (bell diameter \u3c 4 mm), to determine if it occupies a trophic position similar to that of large medusae. Feeding was examined using gut-content analysis of preserved and unpreserved medusae and by analyzing prey-capture events using microvideographic techniques. Analysis of gut contents and prey-capture events revealed that A. hemistoma fed heavily on protistan prey and that it possessed a prey-capture mechanism, specifically a feeding current,that is effective at entraining and capturing protists with low motility. We suggest that many species of small hydromedusae possess prey-capture mechanisms adapted to capture small protistan prey and that many of these small hydromedusae feed omnivorously on microplanktonic prey. The trophic roles of small hydromedusae in different systems are not understood and more studies are needed. However, based on their often high abundances and the cosmopolitan nature, if small hydromedusae are primarily omnivores, they need to be considered when estimating the impact of zooplankton on primary production and, more generally, protistan community dynamics

Consumer reactions to corporate social responsibility (CSR) in Thailand: the moderating effect of competitive positioning

Purpose – The purpose of this paper is to understand the business case for corporate social responsibility (CSR) in Thailand by focusing on the consumer-organisational relationship and test the conceptual framework of Du et al. (2007). Design/methodology/approach – A quantitative study was conducted using a mall intercept survey of 184 Thai mobile phone service provider consumers in Bangkok, Thailand. Findings – A CSR emphasised brand is more likely than non-CSR emphasised brands to accrue consumer CSR awareness, positive attitude to company motivations and beliefs in the CSR of that company. Although beliefs are associated with consumers’ greater identification and advocacy behaviours towards the CSR emphasised brand than the non-CSR emphasised brands, they are not associated with loyalty. Practical implications – The paper provides potential guidance for companies to more effectively position and communicate their CSR activities to create differential advantages. Originality/value – Findings of the study demonstrate some support for a business case for CSR in Thailand

Walking the talk(s) : Organisational narratives of integrated reporting

Purpose – The purpose of this paper is to explore how the managers of early adopting Australian firms contribute to the institutionalisation of integrated reporting (IR). Design/methodology/approach – This study is situated within institutional theory. The authors undertook semi-structured interviews with 23 Australian managers. The authors drew on Gabriel's (2000) poetic analytics to show how the sensemaking activities of the early adopters contribute to the institutionalisation process. Findings – Two main narratives dominate our managers’ experience: IR as story-telling and IR as meeting expectations. These two narratives are constructed simultaneously and theyset up contrasting plots regarding salient events, responsibilities and characters that are resolved through one or more of three “inter-narratives” that background these tensions. The inter-narratives suggest time, the company's strategy, and talking and engagement can solve problems. Research limitations/implications – The authors argue that the managers of early adopting firms are important in the institutionalisation process. Even though they may not necessarily be institutional entrepreneurs they do engage in important “institutional work”. The study is limited by its predominant focus on only one participant to the institutionalisation process, and it is may be the case that the institutionalisation of IR is not ultimately successful. Originality/value – Provides in-depth insights into an under-researched participant in an institutional field contributes to institutionalisation. Additionally, it sheds light on the conditions under which firms will engage with IR