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Purpose: In the last two decades, risk reporting has followed a normative and calculative culture rather than the "materiality" of data. Although integrated reporting (IR) has become flooded with extra information, it does not adequately disseminate material information to stakeholders. In addition, the poor tone from the top diminishes creativity. This study aims to investigate how companies creatively address issues of the materiality of risk information in IR and how IR can be aligned with enterprise risk management. Design/methodology/approach: Qualitative research was conducted via interviews with 50 chief risk officers and senior management executives in the Indian and UK insurance markets. Findings: Overall, five institutions were observed to exhibit elements of being early adopters of institutional creativity. This confirmed the present study's theoretical contribution of five divergent types of early adopters. The motivations for creativity are reflected in the resources available to these institutions. Originality/value: To the best of the authors' knowledge, this study provides a new insight into IR from internal mechanisms to deal with issue of materiality. [ABSTRACT FROM AUTHOR]

Pharmacists in the UK were granted supplementary prescribing rights in 2003, subject to further training. Most of those now qualified are practising in general medical practices and hospitals. This qualitative study explores GP and pharmacist perceptions of the introduction of pharmacist supplementary prescribing, focusing on the consequences for professional boundaries, power relations and knowledge. GPs have delegated some routine work in specific chronic conditions, and a limited amount of decision making, to pharmacists, (albeit within tightly controlled boundaries). But diagnosis has remained firmly in the hands of GPs; work being delegated in areas where the pharmacist was minimally required to exercise diagnosis and clinical judgement. GPs have continued to exercise control over inter-professional boundaries. [ABSTRACT FROM AUTHOR]

Electric vehicles (EVs) have many attractive features compared to conventional vehicles (CVs). Their main advantage lies in their significant economic benefits due to the much higher fuel efficiency, and substantial environmental benefit of lower greenhouse gas emissions. However, the market share of EVs in the UK remains low and their benefits will not be realized unless the government and the manufacturers can gain crucial information, necessary to effectively support and speed up the adoption of EVs. Such contemporary information for the UK is missing in the literature, and this study aims to fill the gap. Therefore, a stated preferences UK dataset is used, and a discrete choice mode is applied, using an adaptive Lasso methodology, binomial logit and ordered logit regressions. The main goals include: finding the characteristics of potential early adopters of EVs in the UK, the vehicle attributes that they consider important for their buying decisions, and the key barriers that slow EV adoption. The results suggest that the propensity of being a potential EV early adopter increases with youth, education, being a student, living in the more southern parts of UK, being married and, to a lesser extent, income. Additionally, purchase cost, performance, maximum range and environmental friendliness are found to be important vehicle attributes for the potential buyers. Furthermore, two key barriers to wide EV adoption are identified – high purchase cost and low maximum range of the vehicle. • Alternative fuel vehicles have significant benefits; their UK share remains low. • Government and manufacturers need information on consumers, behavior and barriers. • Potential UK early adopter: young, highly educated, from south, with higher income. • UK early adopters primarily focus on purchase cost, performance and maximum range. • Key barriers are high purchase cost and low range; battery research advisable. [ABSTRACT FROM AUTHOR]