Results 271 to 280 of about 182,164 (324)

A Case Study on the Blended Reporting Phenomenon: A Comparative Analysis of Voluntary Reporting Frameworks and Standards—GRI, IR, SASB, and CDP

The International Journal of Sustainability Policy and Practice, 2023
: The article presents a comparative analysis of the sustainability disclosures of four companies, each of adopted different voluntary nonfinancial reporting frameworks and standards, as introduced by the Global Reporting Initiative (GRI), International ...
K. Goswami, Mohammed Kazi Saidul Islam, Winton Evers   +2 more
semanticscholar   +1 more source

Adopting GRI Standards for the Circular Economy strategies disclosure: the case of Italy

Sustainability Accounting, Management and Policy Journal, 2023
Purpose Circular economy (CE) disclosure is becoming urgent for firms, but an accepted and recognized approach to address it is still missing, especially at small and medium enterprises (SMEs) level.
G. Massari, I. Giannoccaro
semanticscholar   +1 more source

Material sustainability information and reporting standards. Exploring the differences between GRI and SASB

Meditari Accountancy Research, 2022
Purpose This paper aims to contribute to the emerging debate on materiality with novel and original insights about the managerial and theoretical implications related to the adoption of the Global Reporting Initiative (GRI) and the Sustainability ...
S. Pizzi, Salvatore Principale, Elbano de Nuccio   +2 more
semanticscholar   +1 more source

GRI and materiality: discussions and challenges

Sustainability Accounting, Management and Policy Journal, 2023
Purpose This paper aims to offer an overview of key aspects of the journey to develop the Global Reporting Initiative (GRI) Framework and Guidelines, focusing on the Materiality construct.
Luis Perera-Aldama
semanticscholar   +1 more source

Flattening or addressing complexity? The future role of GRI in light of the sustainability accounting (r)evolution

Sustainability Accounting, Management and Policy Journal, 2023
Purpose This paper discusses the evolution of sustainability reporting and the role of the Global Reporting Initiative (GRI) in relation to the social and environmental accounting (SEA) literature calling for a revolution in the standardization of ...
Caterina Pesci, Paola Vola, L. Gelmini
semanticscholar   +1 more source

GRI and stakeholder engagement: setting standards in the public interest

Sustainability Accounting, Management and Policy Journal, 2023
Purpose The purpose of this paper is to provide a viewpoint on the role of stakeholders and inclusivity in the standard setting activities of GRI’s Global Sustainability Standards Board (GSSB).
R. Leeson, J. Kuszewski
semanticscholar   +1 more source

Sustainability performance disclosures: the impact of gender diversity and intellectual capital on GRI standards compliance in Uganda

Journal of Accounting in Emerging Economies, 2022
PurposeThe purpose of this study is to examine the extent and impact of gender diversity and intellectual capital on compliance with Global Reporting Initiative (GRI) sustainability reporting standards by Uganda manufacturing companies.Design/methodology/
J. Bananuka, S. K. Nkundabanyanga, T. Kaawaase, R. K. Mindra, I. Kayongo   +4 more
semanticscholar   +1 more source

Does GRI compliance moderate the impact of sustainability disclosure on firm value?

Society and Business Review, 2022
Purpose This paper aims to examine the moderating role of global reporting initiative (GRI) compliance in the association between sustainability reporting and firm value.
S. J, Suprabha K.R., K. Prasad
semanticscholar   +1 more source

Sustainability reporting of major electricity retailers in line with GRI: Australia evidence

Journal of Accounting & Organizational Change, 2022
Purpose This paper aims to comprehensively analyse the sustainability reporting practices of Australian electricity retailers in comparison with global sustainability reporting indicators outlined in the Global Reporting Initiative (GRI) framework ...
Mehadi Mamun
semanticscholar   +1 more source

Missing voices in GRI standards? Distinct material concerns of Latin American stakeholders revealed by COVID-19

Accounting, Auditing & Accountability Journal, 2022
PurposeThis paper aims to explore the extent to which global reporting initiative (GRI) standards reflect the material concerns of stakeholders in developing countries, with particular reference to Latin America.Design/methodology/approachThe main ...
James Hazelton, Shane Leong, Edward Tello   +2 more
semanticscholar   +1 more source