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

C De Villiers, M La Torre, M Molinari - Pacific accounting review, 2022 - emerald.com
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 …

An energy, environmental, management and economic analysis of energy efficient system towards renewable energy community: The case study of multi-purpose …

F Ceglia, P Esposito, A Faraudello, E Marrasso… - Journal of Cleaner …, 2022 - Elsevier
Abstract The Renewable Energy Directive drives the European Countries to enhancement of
independent energy systems and self-consumption users such as Renewable Energy …

Analysis of sustainability reporting quality and corporate social responsibility on companies listed on the Indonesia stock exchange

N Sebrina, S Taqwa, M Afriyenti… - Cogent Business & …, 2023 - Taylor & Francis
This study aims to analyse the diffusion level of non-financial reporting (sustainability
reporting, corporate social responsibility, and integrated reporting) in companies listed on …

Environmental disclosure on mandatory and voluntary reporting of Portuguese listed firms: the role of environmental certification, lucratively and corporate governance

AP Monteiro, C Pereira, FM Barbosa - Meditari accountancy research, 2023 - emerald.com
Purpose This study aims to construct two environmental disclosure indices (EDI), one
obtained from the mandatory reporting (annual report) and the other from the voluntary …

Is the private sector becoming cleaner? Assessing the firms' contribution to the 2030 Agenda

A Calabrese, R Costa, NL Ghiron, L Tiburzi… - Journal of Cleaner …, 2022 - Elsevier
Since the 2030 Agenda was released in 2015, private companies have been called to play
an active role in delivering the SDGs. Understanding their progress is therefore critical. This …

[HTML][HTML] Stakeholder engagement in the public utility sector: Evidence from Italian ESG reports

L Bonetti, A Lai, R Stacchezzini - Utilities Policy, 2023 - Elsevier
Stakeholder engagement (SE) processes enhance public value, and information on how
companies develop these processes helps stakeholders to assess firms' legitimacy and …

Cultural organizations, digital Corporate Social Responsibility and stakeholder engagement in virtual museums: a multiple case study. How digitization is influencing …

P Esposito, P Ricci - Corporate Social Responsibility and …, 2021 - Wiley Online Library
The best presentation of a nation's cultural heritage has been a recurrent theme in the
scientific and cultural debate. Few studies, however, have investigated how cultural …

[HTML][HTML] Seeing more than reading: The visual mode in utilities' sustainability reports

P Ruggiero, P Bachiller - Utilities Policy, 2023 - Elsevier
The analysis of semiotic modes of communication used in corporate reports is very relevant
for understanding how meanings are communicated to readers or viewers. But researchers' …

Sustainability, sociocultural challenges, and new power of capitalism for renewable energy megaprojects in an indigenous Mayan Community of Mexico

A El Mekaoui, R Tariq, OB Ramírez… - Sustainability, 2020 - mdpi.com
Sustainable development is an integrated blend of energetic, economic, social,
environmental, and governmental actors, making it one of the most challenging and …

The development and implementation of GRI standards: practice and policy issues

CA Adams, AM Alhamood, X He - Handbook of accounting and …, 2022 - elgaronline.com
During recent decades, corporate social disclosure has increasingly attracted public
attention (Toppinen et al. 2012). More recently, in line with scientific concerns and the …