... of the global reporting initiative (GRI), a unique scoring index was developed to gather and assess sustainability data from listed banks. A panel regression analysis model is used to investigate the impact of CEO attributes on sustainability performance. Findings The findings of this study reveal...

...Muhammad Jameel Hussain; Gaoliang Tian; Umair Bin Yousaf; Junyan Li Purpose This study aims to explore the impact of the chief executive officer’s (CEO) age on adopting global reporting initiative (GRI) framework for corporate social responsibility (CSR) reporting. It also underlines how board...

... the requirements. Extending prior research, we seek to compare the disclosure of sustainability risks for listed companies before and after the ASX Recommendations were issued. In analysing the quality of sustainability reporting by firms, we adopt the Global Reporting Initiative (GRI) G3.1...

...-related disclosure offered by the EMS firms changed pre- and post-occurrence of employee-related incidents between 2008 and 2013? China Corporate social responsibility Human rights GRI Employee-related disclosure This study investigates the voluntary employee-related disclosure made...

... of a company’s genuine sustainability performance. Atkins et al. (2015) described the urgent need for innovative reporting tools to enhance sustainability accounting and stewardship. In the past two decades, the Global Reporting Initiative (GRI) has attempted to provide comprehensive guidelines...