Keywords: Global Reporting Initiative (GRI)
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Journal Articles

Academics and policymakers at odds: the case of the IFRS Foundation Trustees’ consultation paper on sustainability reporting

Carol A. Adams, Frank Mueller
Journal: Sustainability Accounting, Management and Policy Journal
Sustainability Accounting, Management and Policy Journal (2022) 13 (6): 1310–1333.
https://doi.org/10.1108/SAMPJ-10-2021-0436
Published: 17 May 2022
... Global Reporting Initiative (GRI) International Sustainability Standards Board (ISSB) Over the past few years, there has been a substantial increase in policy developments concerning organisational accountability for impacts on climate change and sustainable development issues. Indeed, research...
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Journal Articles

Materiality assessment: the case of Latin American listed companies

Yully Marcela Sepúlveda-Alzate, María Antonia García-Benau, Mauricio Gómez-Villegas
Journal: Sustainability Accounting, Management and Policy Journal
Sustainability Accounting, Management and Policy Journal (2022) 13 (1): 88–113.
https://doi.org/10.1108/SAMPJ-10-2020-0358
Published: 10 July 2021
..., 2008). According to Corporate Register, the number of voluntary non-financial reports (including global reporting initiative (GRI) and integrated reports) for 2017 was 10,434, while for 2016, it was 9,762, that is, 6.9% more. According to a study conducted by KPMG (2017) , 93% of the world’s...
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Journal Articles

GRI G4 content index: Does it improve credibility and change the expectation–performance gap of GRI-assured sustainability reports?

Renzo Mori Junior, Peter Best
Journal: Sustainability Accounting, Management and Policy Journal
Sustainability Accounting, Management and Policy Journal (2017) 8 (5): 571–594.
https://doi.org/10.1108/SAMPJ-12-2015-0115
Published: 06 November 2017
... this situation, the Content Index Model was updated by the Global Reporting Initiative (GRI) in its latest sustainability reporting guideline – “G4”. This paper aims to assess, using a qualitative exploratory approach, whether this updated Content Index Model changes the expectation–performance gap...
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