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Keywords: Global reporting initiative
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Journal Articles
Missing voices in GRI standards? Distinct material concerns of Latin American stakeholders revealed by COVID-19
Available to Purchase
Accounting, Auditing & Accountability Journal (2023) 36 (3): 830–858.
Published: 12 October 2022
...James Hazelton; Shane Leong; Edward Tello Purpose This paper aims to explore the extent to which global reporting initiative (GRI) standards reflect the material concerns of stakeholders in developing countries, with particular reference to Latin America. Design/methodology/approach The main...
Journal Articles
The boundary of sustainability reporting: evidence from the FTSE100
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Accounting, Auditing & Accountability Journal (2020) 33 (2): 357–390.
Published: 17 December 2019
... responsibility reporting Content analysis Sustainability reporting FTSE100 Global reporting initiative Archel et al. (2008) , Antonini and Larrinaga (2017) and Kaspersen and Johansen (2016) evidenced that sustainability reporting boundaries are strategically set and focused around...
Journal Articles
The quality of sustainability reports and impression management: A stakeholder perspective
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Accounting, Auditing & Accountability Journal (2017) 30 (3): 643–667.
Published: 20 March 2017
...Dominique Diouf; Olivier Boiral Purpose The purpose of this research is to analyze the perceptions of stakeholders – more specifically, socially responsible investment (SRI) practitioners – of the quality of sustainability reports using the Global Reporting Initiative (GRI) framework. Design...
