... SME environmental sustainability reporting framework based on the environmental aspects of the Global Reporting Initiative (GRI) Standards for Sustainability Reporting. The authors collect the views of 203 SME accounting practitioners on our proposed reporting framework using a survey questionnaire...

...Amr Elalfy; Olaf Weber; Sean Geobey Purpose We investigate the integration of the United Nation's Sustainable Development Goals (SDGs) into the Global Reporting Initiative (GRI)– based reporting thus exploring the factors that influence the adoption of the SDGs by organizations. Design...

... and the comparison between this type of CSR disclosure with CSR disclosure using other media. Social media Corporate social responsibility Indonesia Global Reporting Initiative In recent years, the use of social media such as Facebook, Twitter, LinkedIn, Google+ has increased both for personal...