Sustainability Accounting, Management and Policy Journal: Volume 14 Issue 4

Key aspects of sustainability reporting quality and the future of GRI

Mercedes Luque-Vílchez, Michela Cordazzo, Gunnar Rimmel, Carol A. Tilt

This paper aims to investigate the current state of knowledge in key reporting aspects in relation to sustainability reporting in general and to reflect on their relevance to…

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

Giovanni Francesco Massari, Ilaria Giannoccaro

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…

Sustainability reporting, universities and global reporting initiative applicability: a still open issue

Sara Moggi

The porpose of this study is to critically consider the use of global reporting initiative (GRI) guidelines in universities’ sustainability reports.. In light of the recent…

Influence and behaviour of the new standard setters in the sustainability reporting arena: implications for the Global Reporting Initiative’s current position

Hammed Afolabi, Ronita Ram, Gunnar Rimmel

This study aims to examine the influence and behaviour of the European Financial Reporting Advisory Group (EFRAG)/European Commission, and the International Financial Reporting…

Critical reflections on sustainability reporting standard setting

Irshad Ali, Peni T. Fukofuka, Anil K. Narayan

The aim of this paper is to provide critical reflections on the role of standard setters and the endeavours of various organisations to provide sustainability reporting standards.

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

Caterina Pesci, Paola Vola, Lorenzo Gelmini

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…

Disentangling the concept of comparability in sustainability reporting

Blerita Korca, Ericka Costa, Lies Bouten

As the comparability concept has recently garnered increased attention of policymakers and standard setters in the sustainability reporting (SR) arena, this paper aims to provide…

The failure of transparency as self-regulation

Laurence Vigneau, Carol A. Adams

This paper aims to examine the existence of a transparency gap between voluntary external sustainability reporting and internal sustainability performance of an organisation…

GRI and stakeholder engagement: setting standards in the public interest

Robyn Leeson, Judy Kuszewski

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…

GRI and materiality: discussions and challenges

Luis Perera-Aldama

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…

Accelerating sustainability through better reporting

Esther An

This paper aims to review and discuss City Developments Limited (CDL)’s 15-year sustainability reporting journey with GRI Standards as core for its blended reporting framework.