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1-2 of 2
Keywords: Standardization
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Journal Articles
Sustainability Accounting, Management and Policy Journal (2023) 14 (4): 660–694.
Published: 27 April 2023
... 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...
Journal Articles
Sustainability Accounting, Management and Policy Journal (2011) 2 (2): 294–321.
Published: 08 November 2011
... disclosure and standardization of that disclosure. Design/methodology/approach The Draft Reporting Framework of the Climate Disclosure Standards Board (CDSB) is used to develop a scoring system against which the climate disclosures of one large Australian company that has received awards for its...
