The Global Reporting Initiative's (GRI) past, present and future: critical reflections and a research agenda on sustainability reporting (standard-setting)
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 …
examining the current practical initiatives and the Global Reporting Initiative's (GRI) position …
From financial reporting to ESG reporting: a bibliometric analysis of the evolution in corporate sustainability disclosures
H Diwan, B Amarayil Sreeraman - Environment, development and …, 2024 - Springer
Sustainability reporting is the new language of business communication with its
stakeholders under the frameworks like GRI, TCFD, and CDP. Non-financial performances …
stakeholders under the frameworks like GRI, TCFD, and CDP. Non-financial performances …
A framework for sustainability reporting
I Abeysekera - Sustainability Accounting, Management and Policy …, 2022 - emerald.com
Purpose A sustainability reporting framework must demonstrate that resources are fairly
bought and used to support diverse life on earth within habitable ranges. The purpose of this …
bought and used to support diverse life on earth within habitable ranges. The purpose of this …
Corporate governance and sustainability performance: Analysis of triple bottom line performance
The study empirically investigates the relationship between corporate governance and the
triple bottom line sustainability performance through the lens of agency theory and …
triple bottom line sustainability performance through the lens of agency theory and …
Boardroom nationality and gender diversity: Implications for corporate sustainability performance
MAA Zaid, M Wang, M Adib, A Sahyouni… - Journal of Cleaner …, 2020 - Elsevier
Drawing on the agency theory perspective and following the recent calls to contemplate
multiple dimensions of diversity simultaneously, this study intends to empirically investigate …
multiple dimensions of diversity simultaneously, this study intends to empirically investigate …
Good corporate governance and corporate sustainability performance in Indonesia: A triple bottom line approach
B Tjahjadi, N Soewarno, F Mustikaningtiyas - Heliyon, 2021 - cell.com
This study aims to investigate the effect of good corporate governance (GCG) on corporate
sustainability performance (CSP) using the Triple Bottom Line (TBL) approach in a two-tier …
sustainability performance (CSP) using the Triple Bottom Line (TBL) approach in a two-tier …
Determinants of GRI-based sustainability reporting: evidence from an emerging economy
N Orazalin, M Mahmood - Journal of Accounting in Emerging …, 2020 - emerald.com
Purpose The purpose of this paper is to investigate the extent and determinants of
sustainability performance disclosures reported by publicly traded companies in Kazakhstan …
sustainability performance disclosures reported by publicly traded companies in Kazakhstan …
Sustainability reporting assurance: creating stakeholder accountability through hyperreality?
O Boiral, I Heras-Saizarbitoria - Journal of Cleaner Production, 2020 - Elsevier
Sustainability reporting has become a common practice and is generally considered to be
positive. Yet, a growing body of scholarly literature has criticized the transparency and …
positive. Yet, a growing body of scholarly literature has criticized the transparency and …
Assessing and improving the quality of sustainability reports: The auditors' perspective
This article presents, an analysis of the opinions of assurance providers regarding the
quality and the limitations of sustainability reports and their recommendations to improve …
quality and the limitations of sustainability reports and their recommendations to improve …
A scientometrics view on sustainable development in surface mining: Everything from the beginning
In summary, the study on sustainable development in the late 20th century aimed to balance
economic, social, and environmental factors in open-pit mining. The study found that while …
economic, social, and environmental factors in open-pit mining. The study found that while …