Q56 - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population GrowthReturn

The purpose of this empirical research is to determine the relative impact of food safety concern, ethical concern and health consciousness on the theory of planned behavior dimensions. Moreover, this study also ascertains the impact of the theory of planned behavior dimensions (attitude, subjective norms, and perceived behavioral control on repurchase intentions of organic food among Pakistan and Italian consumers. A highly structured questionnaire is used to collect the data from 337 consumers from Italy and 314 consumers living in Pakistan. As proposed by the researchers, measurements invariance tests are used to analyze the cultural differences (if any) and subsequently structural equation modeling is used to determine the study hypotheses. The study results revealed mix findings and demonstrated significant differences between Pakistani and Italian consumers.

The recent global developments have emphasized the limits of the actual corporate reporting system. Today's organizations experience a growing pressure exercised by various types of stakeholders as a result of the increasingly public concern regarding environmental and social issues. Hence, companies must assume their responsibility for the improvement of the environment and society within which they operate materialized through the disclosure of sustainability and corporate responsibility information. The main challenge is not to simply increase the amount of information provided inside the annual reports, but to increase their relevance through new, comprehensive and condensed reporting practices which combine and interconnect financial and nonfinancial data. Accordingly, the concept of integrated reporting is founded. Despite its necessity and adequacy, differences among countries regarding the adoption of integrated reporting exist. This paper aims to analyze the relation between the number of integrated reports issued by companies inside a country in relation with its economic, social and environmental performances. The results found that there is a higher commitment from companies, belonging to more developed countries, to make their contribution towards the development of integrated reporting concept and practice.