In contrast to standalone sustainability reporting, integrated reporting takes into account the connectivity and interdependencies between social, environmental and financial actions and impacts. Through the reporting practices of Telenet, a Belgian telecommunication company, the teaching case demonstrates the pivotal role of materiality and completeness in assessing the quality of sustainability reporting and exposes students to the challenges that companies may face in developing their integrated reporting.
Bouten, L., Hoozée, S., 2015. Challenges in sustainability and integrated reporting. Issues in Accounting Education, 30(4), 373-381.
Budgetary slack means that managers are asking more resources than strictly needed. Creating slack is considered as a general phenomenon in organizations, because people are used to “ask everything to get something”. Dr. Jolien De Baerdemaeker and Prof. dr. Werner Bruggeman, however, found in their research that top management can create conditions to reduce budgetary slack. How?
Read the article on the “Innovation today” blog. See also: Management Accounting Research, http://dx.doi.org/10.1016/j.mar.2015.06.002
The Accounting Research Day will take place on March 11, 2016 at the department of Accounting, Corporate Finance & Taxation.
The invited keynote speaker for this event is Professor Stefano Cascino (London School of Economics).
Deadline for submission of papers is January 15th, 2016.