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Keywords: Standard-setting
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Journal Articles
The Global Reporting Initiative’s (GRI) past, present and future: critical reflections and a research agenda on sustainability reporting (standard-setting)
Available to Purchase
Journal:
Pacific Accounting Review
Pacific Accounting Review (2022) 34 (5): 728–747.
Published: 20 May 2022
.... Findings The GRI has a dominant position in sustainability reporting standard-setting related to the provision of information about the influence of reporting organisations on society and the natural environment. The IFRS Foundation’s initiative to enter the sustainability reporting standard-setting arena...
