... indicators of corporate sustainability described in the Global Reporting Initiative (GRI) Sustainability Reporting Guidelines. Design/methodology/approach A set of questionnaires was developed based on GRI G4 guidelines to measure the perception of financial analysts in China on the level of importance...

... studied based on the Global Reporting Initiative (GRI) standards. The sample gathers Spanish large firms listed on the IBEX 35 in 2010. The period of the analysis covers six years, from 2010 to 2015. Findings The main results are that almost every company applies the GRI standards to the reports...

... (R) near 0 as a set. The membership function can be defined as follows: (2) π   Ã   ( x )   = 1 / ( 1 + x2 ) So the membership degree of numbers 0, 1, −2 would be as follows: Content analysis Sustainability reporting CSR GRI Stakeholders receive...

... A benchmark tool was built based on GRIv3, and the ESG information issued by Spanish companies listed in the IBEX‐35 index was analyzed. Findings The authors conclude that GRI has resulted in some standardization of corporate social and environmental reporting, particularly in terms of format...