The Global Reporting Initiative’s (GRI) past, present and future: critical reflections and a research agenda on sustainability reporting (standard-setting)

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Title

The Global Reporting Initiative’s (GRI) past, present and future: critical reflections and a research agenda on sustainability reporting (standard-setting)

Content partner

The University of Auckland Library

Collection

ResearchSpace@Auckland

Description

Purpose This paper aims to reflect on the future of sustainability reporting standards by examining the current practical initiatives and the Global Reporting Initiative’s (GRI) position in the arena of non-financial and sustainability reporting and identifies avenues for future research. Design/methodology/approach A critical reflection and analysis of research on the GRI’s achievements and the influence of the International Financial Reporting Standards (IFRS) Foundation’s initiative to dev...

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Format

Research paper

Research format

Journal article

Date created

2022-05-20

Creator

de Villiers, Charl / La Torre, Matteo / Molinari, Matteo

URL

https://hdl.handle.net/2292/60478

Related subjects

Social Sciences / Business, Finance / Business & Economics / GRI / Sustainability reporting standards / ISSB / Standard-setting / CORPORATE SOCIAL-RESPONSIBILITY / ACCOUNTABILITY / 1501 Accounting, Auditing and Accountability

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