evolution of Global Reporting Initiative (GRI). GRI is a sustainability report disclosed by business organizations to meet the … reporting (IR). Both GRI and IR have ecological and functional dimensions. Sustainability is functionally inherent in the … prior academic research and published literature on the subject. Findings Sustainability accounting rulemaking has evolved …

-financial performance of firms leading to arising pressure for the disclosure and studies of environmental reporting, especially in … sustainability accounting disclosure in developing countries. A number of theoretical frameworks have been developed to provide a … utilized in most studies. According to this theory, firms have to provide sustainability and environmental disclosure due to …

. There is advocacy by the sustainability network associations (especially Global Reporting Initiative) that corporate … sustainability reporting enables the sustainable development of a country. This study aims to find an empirical connection between … corporate sustainability reporting of the country and the sustainable development of the country. A 6-year data set, ranging …

environmental sustainability of biofuels. The main conclusion of the paper is that under the status quo many developing countries …