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

De Villiers, Charl JohannesLa Torre, MatteoMolinari, Matteo2023-02-022023-02-022022-09De 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-02-2022-0034.0114-058210.1108/PAR-02-2022-0034https://repository.up.ac.za/handle/2263/89100en© Emerald Publishing Limited 2022Global Reporting Initiative (GRI)Sustainable reporting standardsInternational Sustainability Standards Board (ISSB)Standard settingThe Global Reporting Initiative’s (GRI) past, present and future : critical reflections and a research agenda on sustainability reporting (standard-setting)Postprint Article