Zharfpeykan, Ramona; Akroyd, Chris - In: Sustainability Accounting, Management and Policy Journal 14 (2023) 6, pp. 1101-1125
Purpose This paper aims to evaluate the outcome effectiveness of the global reporting initiatives (GRI) transitions by understanding how companies have responded to the changes from G3.1 to G4 and finally to the GRI Standards. Design/methodology/approach A quality disclosure score is developed...
