The Global Reporting Initiative’s (GRI) past, present and future : critical reflections and a research agenda on sustainability reporting (standard-setting)

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Authors

De Villiers, Charl Johannes
La Torre, Matteo
Molinari, Matteo

Journal Title

Journal ISSN

Volume Title

Publisher

Emerald

Abstract

Description

Keywords

Global Reporting Initiative (GRI), Sustainable reporting standards, International Sustainability Standards Board (ISSB), Standard setting, Double materiality

Sustainable Development Goals

SDG-12: Responsible consumption and production
SDG-16: Peace, justice and strong institutions

Citation

De Villiers, C., La Torre, M. and Molinari, M. (2022), "The Global Reporting Initiative’s (GRI) past, present and future: critical reflections and a research agenda on sustainability reporting (standard-setting)", Pacific Accounting Review, Vol. 34 No. 5, pp. 728-747. https://doi.org/10.1108/PAR-02-2022-0034.