Towards a theoretical framework for the innovation in sustainability reporting: An integrated reporting perspective

Revisiting a Corporate Sustainability Framework in an Integrated Reporting Era: A Diversified Resources Firm Perspective

In this article, we revisit a foundation sustainability framework and argue that integrated sustainability indicators are needed to enable the integrated reporting process. We develop Corporate Sustainability Indicators (CSI) for a major Australian diversified resources firm and engage with expert stakeholders in determining the indicators’ value and explanatory capacity. Importantly, these typ...

Choosing appropriate theories for understanding hospital reporting of adverse drug events, a theoretical domains framework approach

Adverse drug events (ADEs) may cause serious injuries including death. Spontaneous reporting of ADEs plays a great role in detection and prevention of them, however, underreporting always exists. Although several interventions have been utilized to solve this problem, they are mainly based on experience and the rationale for choosing them has no theoretical base. The vast variety of behavioral ...

Choosing appropriate theories for understanding hospital reporting of adverse drug events, a theoretical domains framework approach

Adverse drug events (ADEs) may cause serious injuries including death. Spontaneous reporting of ADEs plays a great role in detection and prevention of them, however, underreporting always exists. Although several interventions have been utilized to solve this problem, they are mainly based on experience and the rationale for choosing them has no theoretical base. The vast variety of behavioral ...

How Does Integrated Reporting Change Sustainability Communications?

Accounting for the environment: Towards a theoretical perspective for environmental accounting and reporting

This article develops a multilayered theoretical model to underpin environmental accounting and reporting (severe environmental dangers; corporate responsibility; new relationship between industry and environment; measure industry’s impact, and disclose and report impact). This theoretical model has eight premises. It begins with the fundamental premise that environmental change puts the planet...