A significant number of written sources report on the development of ancient dry zone water harvesting and water management systems in Sri Lanka. This paper attempts to address the lack of a systematic assessment of the information given by sources on the spatial-temporal development of the system, using methods of source criticism. After the removal of double entries, 255 text passages containing 837 different records on ancient irrigation were compiled as a database for the period from the fifth century BCE to the tenth century CE. The majority of the 625 analyzed records were derived from inscriptions, 212 records originated from chronicles. Geocoding was successfully performed for 40 records. It was possible to link 173 text passages to a specific king's reign. Altogether 362 records (43.2%) mention a tank or its construction. The categories "grants of irrigation" and "irrigation incomes" are represented with 276 records (33%) and 75 records (9%). Records on canals and irrigation management occur with a share of 8.2% and 6.2%, equaling 69 and 52 records. The spatial distribution of records in general largely corresponds to the extent of the Dry Zone and northern intermediate zone. With 490 records, Anuradhapura district shows the highest density of information on the ancient water harvesting and management system. The analyzed data are not equally distributed throughout the investigated period and show a distinct peak in the second century CE. In conclusion, the conducted analysis documents the potential of the analyzed source genres for the derivation of information on different aspects related to the spatial, temporal and administrative development of the ancient water management system in Sri Lanka.

Corporate disclosures are essential for every stakeholders. Hence, in excess of mandatory disclosures companies are voluntary disclosed information. The voluntary disclosure level is different from company to company and there may be some factors which are affect to this variation. Therefore, the objectives of this study are to identify the extent of voluntary disclosure level and its determinants. In order to achieve these objectives the study develop a voluntary disclosure index including 83 items and the nine sub categories which include in this index analyzed by employing content analysis in the annual reports of quoted public banking and finance companies for the time period of 2012 to 2015. Furthermore, this study analyze the selected variable to identify the determinants of voluntary disclosure level by employing panel data analysis. The study find that disclosures about general information, corporate environment, financial performance and risk management has more than 61% level and Corporate strategy, forward looking information, human and intellectual capital, competitive environment and outlook and corporate social responsibility information have less than 45% average in 2015 and it indicates that there is a much room for improvement in the context of voluntary disclosures. Furthermore, the study find that firm size, profitability, firm's age, leverage and board independence as determinants of voluntary disclosure level and among them firm size, profitability and firm's age have positive relationship and leverage and board independence has negative relationship.

The dry-zone water-harvesting and management system in Sri Lanka is one of the oldest historically recorded systems in the world. A substantial number of ancient sources mention the management and governance structure of this system suggesting it was initiated in the 4th century BCE (Before Common Era) and abandoned in the middle of the 13th century CE (Common Era). In the 19th century CE, it was reused under the British colonial government. This research aims to identify the ancient water management and governance structure in the dry zone of Sri Lanka through a systematic analysis of ancient sources. Furthermore, colonial politics and interventions during reclamation have been critically analyzed. Information was captured from 222 text passages containing 560 different records. 201 of these text passages were captured from lithic inscriptions and 21 text passages originate from the chronicles. The spatial and temporal distribution of the records and the qualitative information they contain reflect the evolution of the water management and governance systems in Sri Lanka. Vast multitudes of small tanks were developed and managed by the local communities. Due to the sustainable management structure set up within society, the small tank systems have remained intact for more than two millennia.

The tank-based irrigated agricultural system in the Dry Zone of Sri Lanka is one of the oldest historically evolved agricultural systems in the world. The main component of the system consists of a connected series of man-made tanks constructed in shallow valleys to store, convey and utilize water for paddy cultivation. Up to 10,000 tanks originating from the heydays of ancient kingdoms are still integrated in the current agricultural landscape. During the last two millennia, this indigenous system has undergone many changes in technological, management and socio-cultural norms. This research aimed to analyze the current management practices and existing indigenous aspects of the Dry Zone irrigated agricultural system from the viewpoint of farmers who are the main stakeholders of the system. Altogether, 49 semi-structured interviews were conducted in seven villages in the Anuradhapura district and a detailed survey was conducted in the village of Manewa with a mixed research approach. The basic elements of the indigenous landscape, agricultural practices and management structures based on Farmer Organizations were mapped and examined in detail. The analysis of results shows that the sustainability of the indigenous agricultural system is vulnerable to rapid changes due to modernization, market changes, education levels, and inconsistent management decisions. The case study demonstrates the value of preserving indigenous agricultural systems and the negative outcomes of current management interventions that neglect the indigenous system. Therefore, careful interventions and innovations are needed to adapt the tank-based indigenous agricultural system of the Dry Zone of Sri Lanka so as to preserve ecological and socio-economic sustainability.

Purpose This study aims to offer empirical evidence on how integrated thinking affects the integrated reporting (IR) practice and how integrated thinking originates from board and management involvement, cross-functional integration and integral link between capitals and strategies. Design/methodology/approach This study is cross-sectional and uses a mixed-method approach. The empirical data for the quantitative approach were collected from the 129 public companies listed on Colombo Stock Exchange in Sri Lanka. The personale responsible for preparing the annual report are selected as the respondents of this study. This study used partial least square modelling to test the hypotheses. The quantitative approach results are triangulated across a qualitative research approach in semi-structural interviews with ten responsible officers of integrated reporting practices. Findings The central finding of this study is the significant positive relationship between integrated thinking and integrated reporting practice. The qualitative results supported the quantitative findings and show that board and management involvement, cross-functional integration and integral link between capital and strategy enhance the integrated reporting practice. Top management and board management have positive beliefs about the integrated reporting practice; they initiate, encourage, influence, involve and support it. Furthermore, all company departments are involved with the integrated reporting led by the finance department and practice good coordination, communication and collaboration between departments. Moreover, it also evidenced their concern about the linkage between capital and strategy and how they do it in their organisation when practising integrated reporting. Research limitations/implications The firms which intend to practice or enhance integrated reporting will be benefited from this study. Hence, this research assists in constructing IT through the direct role of the board and senior leadership, breaking down silos to diffuse IR throughout structures and processes, and concentrating on strategies while managing their capitals and relationships over the long term. Originality/value This study provides the initial quantitative empirical evidence on the impact of integrated thinking on integrated reporting practice. To the best of the authors’ knowledge, this study is the first to operationalise both integrated thinking and integrated reporting based on a questionnaire that developed and tested both constructs as higher-order reflective formative and on the relationship between integrated thinking and integrated reporting. The mixed-method approach to examine the relationship between integrated thinking and integrated reporting provides additional insights into the existing literature.