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In December 2013, the International Integrated Reporting Council (IIRC) proposed an outline framework for an Integrated Report. Despite the significance of this development, we currently know little about it, and even less about the views and opinions of preparers towards it. Building on Sztompka’s (1999) theory on trust in social relationships, we explore the sources of trust as employed by the IIRC...
This article contrasts and discusses two views about pharmaceuticals. On the one hand there is a wide popularity of pharmaceuticals in both high income and poor societies. At the same time, however, a more sceptical and reluctant attitude towards pharmaceuticals occurs. The article reviews the reasons for the worldwide trust in drugs, and then suggests that some of the same factors may help to understand...
This paper uses evidence from focus groups with consumers in England to consider how consumers understand and evaluate a range of proxies or intermediary organisations that offer assurance about food and consumer products, particularly voluntary certification schemes. This addresses the current concern in developed economies about providing information in order to reconnect consumers with food producers...
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