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Keywords: GRI
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Journal Articles
Kleber Vasconcellos de Oliveira, Paulo Roberto B. Lustosa, Fatima de Souza Freire, Frederico A. de Carvalho
Journal of Accounting in Emerging Economies (2022) 12 (1): 97–126.
Published: 22 June 2021
...Kleber Vasconcellos de Oliveira; Paulo Roberto B. Lustosa; Fatima de Souza Freire; Frederico A. de Carvalho Purpose This study examines the factors which affect the adoption of corporate social responsibility (CSR) disclosure practices in line with Global Reporting Initiative (GRI) guidelines...
Journal Articles
Journal of Accounting in Emerging Economies (2021) 11 (2): 194–215.
Published: 30 October 2020
...Venancio Tauringana Purpose The purpose of this paper is threefold. First, it aims to identify managerial perceptions-based research determinants of sustainability reporting. Second, it sets out to evaluate the impact of the Global Reporting Initiative (GRI) efforts in increasing SR in developing...
