Zinenko, Anna; Rovira, Maria Rosa; Montiel, Ivan - In: Sustainability Accounting, Management and Policy Journal 6 (2015) 4, pp. 498-526
Purpose – The aim of this paper is to discuss how ISO 26000 fits within two predominant corporate social responsibility (CSR) instruments, GRI and UNGC. The past two decades have witnessed considerable changes in the CSR field with the introduction of new voluntary CSR instruments....
