This study analyzes the worldwide diffusion of the Global Reporting Initiative (GRI) from the
viewpoint of both a macro-and a microanalysis using data from the first decade of this …

This study analyses the worldwide diffusion of the Global Reporting Initiative's (GRI)
Sustainability Report in all economic sectors from 1999 to 2011. The logistic curve model (s …

Purpose The purpose of this paper is to assess whether Global Reporting Initiative (GRI)
reporting has any direct and positive impact on environmental sustainability performance …

Purpose This paper aims to investigate the current state of knowledge in key reporting
aspects in relation to sustainability reporting in general and to reflect on their relevance to …

This paper reviews and analyzes the relevant literature concerning corporate social
responsibility (CSR). Different aspects are examined in terms of CSR and a firm's …

Since the publication of the first separate environmental reports in 1989, the number of
companies that has started to publish information on its environmental, social or …

This paper presents the case for the sustainability reporting field as a contested arena and
examines the behavior and the influence of the various actors, such as the Global Reporting …

In this paper, we ask if the use of a voluntary standard assessment system for environmental
reporting could help mitigate the damage caused by oil and gas companies to developing …

Purpose–The purpose of this paper is to investigate to what extent public sector entities in
Austria, Germany and Switzerland apply sustainability reporting (SR) guidelines in line with …

Purpose This paper aims to analyse the adoption of sustainable development goals (SDGs)
disclosure via the lens of the diffusion of innovations theory, legitimacy theory and the theory …