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This paper aims to provide a comprehensive examination of corporate sustainability reporting strategies, focusing on the rationale for adopting the Global Reporting Initiative (GRI) Standards, the challenges to be faced and the implications that can arise for accounting professionals, managers, policymakers and scholars alike.

The single case study approach was followed. Qualitative content analysis and thematic analysis were used for an in-depth, contextual examination of Enel Green Power's sustainability reporting practices and the adoption of the GRI Standards. The documents analyzed include annual sustainability reports, integrated reports and press releases over the period ranging from 2018 to 2022.

The GRI Standards' adaptability, modular structure and emphasis on stakeholder involvement emerged as stimulating factors for Enel Green Power. GRI Standards allowed the company to benchmark its sustainability performance against competitors and identify areas for improvement. The company faced challenges during the implementation of the GRI Standards concerning data collection and management across global operations, stakeholder identification and engagement and alignment of sustainability reporting with corporate strategy. The company addressed these challenges by investing in robust data management systems, maintaining active communication with stakeholders and embedding sustainability into its corporate culture.

This research contributes to the academic literature on sustainability reporting and accounting, offers valuable insights for managers and professionals and informs policymakers about the potential benefits and challenges associated with the adoption of GRI Standards. The paper highlights the importance of aligning organizational strategies with global sustainability frameworks and fostering a culture of transparency and stakeholder engagement.

This work offers a novel contribution to the scholarly discourse on sustainability reporting standardization, shedding light on the governance challenges to be faced and providing potential solutions.

To examine the employer brand attributes that attract students to various organisations. This paper studies the perceived importance levels of students in the context of employer brand dimensions.

This paper is based on a well-administered and structured questionnaire with survey results to test the effectiveness of the employer brand model. The researcher received a convenience sample of 416 filled questionnaires out of the 550 distributed questionnaires. Independent sample and paired sample t-tests were run to test the hypotheses.

Development value emerged as the most potent factor, whereas interest value emerged as the least favoured characteristic of an employer brand. Further analyses revealed no significant differences regarding the perceived levels of importance for dimensions of employer brand in relation to gender. Distinct significance levels are associated with various dimensions of employer brand, so companies should carefully emphasise and facilitate those dimensions. The managers could design their job advertisements to attract skilled employees based on the essential values depicted in this study.

The study contributes valuable suggestions for organisations to formulate an effective employer brand for successful recruitment strategies.

Social exchange theory predicts that perceptions of employee/employer exchange relationships may change as employees add educational qualifications. Literature also suggests that more innovative individuals, who are particularly important to organisations, may be more likely to change jobs. The purpose of this study is to test how the innovativeness of an individual differs in its contribution to retention when subjected to different mediating and moderating influences indicated in the literature, for a cohort of employees that are undertaking degree studies while working.

To test theory that suggests certain implications for employee turnover, the part-time studies unit of a large South African university offering degree studies by evening classes was sampled, yielding 323 useable responses, with a response rate of about 30%. Structural equation modelling (SEM) is used to test a theoretical model predicting certain mediating and moderating influences on the relationship between individual innovativeness and turnover intentions.

Individuals with higher innovativeness self-report higher turnover intentions, which seem to be reduced by the mediating effects of perceived supervisor support and job satisfaction. Perceptions of distributive justice and core self-evaluations, which may be associated with an individual's evaluation of the social exchange relationship, are found to directly enable retention.

A model of moderation and mediation relationships between employee innovativeness and turnover intentions is derived from the literature and tested, offering novel insights into how to retain valuable staff in this context.