... 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 a sustainability report, and this proclamation occurred in 2001. Natura is a cosmetics company that operates in Brazil...

... community, causing the anger of this community. H3. There is a positive association between profitability and the extent of human rights disclosures in annual reports. Indonesia Developing country Global reporting initiative Human rights disclosures Managerial stakeholder theory...

... 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...

... a process in which representatives from diverse stakeholders groups look for consent on a uniform framework for reporting on issues of common concern such as greenhouse gas emissions (see Global Reporting Initiative, 2002 , for a review), labour standards, and human rights. While...