Editorial
M Daud Ahmed
Editor, August 2016
This special issue contains two proposed methodological approaches, implementation issue of a risk management framework, and an investigation of the impact of environmental disclosures in social responsibility report. The first article presents a methodological approach for effectively envisaging financial distress and predicting corporate failure, and the third article presents a seven-step process for the development of written and video vignettes to aid ethical decision making. The second article presents value-creating potential of the Enterprise Risk Management (ERM) Framework in an emerging economy like Vietnam. The fourth article analyses outcome of the institutional pressures on shaping environmental disclosure practices in Stock Exchange listed companies in Shandong, China.