... by the Global Reporting Initiative (GRI) and the Sustainability Accounting Standards Board (SASB). Design/methodology/approach An empirical assessment using panel data analysis was built to evaluate the relationship between sustainability reporting standards and analysts’ forecast accuracy. Findings...

.../methodology/approach To inform the authors’ viewpoint and disentangle the concept of comparability into different facets, the authors review policymakers’ and standard setters’ (including the Global reporting initiative) comparability principles, as well as relevant studies in the field. To provide insights...

...Sara Moggi Purpose The porpose of this study is to critically consider the use of global reporting initiative (GRI) guidelines in universities’ sustainability reports.. In light of the recent literature and Habermas’s thinking, the study advances the research field by considering the process...

... by exploring the potential of the adoption of Global Reporting Initiative (GRI) Standards as a standardized approach for CE disclosure. The paper proposes a framework that identifies the existence of specific relationships between the topics included in GRI 300 Standards and CE strategies, which can...

... Public interest Sustainable development Global reporting initiative Global sustainability standards board If you want to go fast, go alone, but if you want to go far, go together. Proverb GRI’s approach to standard setting is based on a principle that the people...

.... Design/methodology/approach This study combined an analysis of a firm’s sustainability report (secondary data) with a qualitative case study data (primary data comprising interviews, meetings and internal documents) to understand how the Global Reporting Initiative (GRI) sustainability reporting...

.... Originality/value This paper proposes a new conceptualisation of and approach to materiality determination for sustainability reporting. Subhash Abhayawansa can be contacted at: sabhayawansa@swin.edu.au Materiality European Financial Reporting Advisory Group Global Reporting Initiative...

... and 2010 annual report disclosures of 31 IDX-listed companies are analysed. The widely acknowledged Global Reporting Initiative (GRI) guidelines are used as the disclosure index checklist. Findings – The results reveal that the overall labour disclosure level increases from 21.84 per cent in 2007...

... pressures, they are also addressing ESG and economic deficits for the benefit of all stakeholders. © Emerald Group Publishing Limited 2015 Corporate social responsibility Global Compact UN Global Compact Global reporting initiative Corporate sustainability and responsibility EU CSR policy...

... with the Global Reporting Initiative (GRI) guideline, to determine similarities and differences in disclosures. Second, it examines a group of social reports issued by ILGs, to explore the incidence, frequency, and quality of disclosure, as against the GRI guideline. Design/methodology/approach The study uses...