... on a single platform. Members learn, develop skills, network and collaborate with important organizations that pertain tithe circular economy [ Ellen MacArthur Foundation (EMF), 2015a ]. Natura is the first company in Brazil to adopt the guidelines of the Global Reporting Initiative to prepare...

... Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only Indonesia Developing country Global reporting initiative Human rights disclosures Managerial stakeholder theory The stakeholder theory explains social disclosure practices in terms of the relationship between...

... of disclosure is nearly 80 per cent. The influence of CSP (in terms of level and quality disclosure) on firm performance is positive and significant. Moreover, the study also reveals that the Global Reporting Initiatives framework is not sufficient enough to publish the sustainability report of any business...

... Exchange (IDX) listed companies are analyzed. The labor practices and decent work disclosure component of the 2006 Global Reporting Initiative (GRI) guidelines are used as the benchmark disclosure index checklist. Findings The results show a low level of voluntary disclosure (17.7 per cent...

... of the standing on social disclosures practices at the level of GRI with developing countries' banks data. Md. Habib‐Uz‐Zaman Khan can be contacted at: sumkadu@yahoo.com © Emerald Group Publishing Limited 2011 Corporate sustainability reporting Global reporting initiative Commercial banks...