...Charl de Villiers; Ruth Dimes; Matteo La Torre; Matteo Molinari Purpose This paper aims to critically reflect on the formation of the International Sustainability Standards Board (ISSB), its current agenda and likely future direction. The authors consider the relationships between the ISSB...

..., to the best of the authors’ knowledge, this paper offers one of the first critical reflections on the past and the likely future of the GRI and its sustainability reporting standards. The paper also identifies several new avenues for future research. GRI Sustainability reporting standards ISSB Standard...