Regulators and other industry associations have recognised the importance of considering the industry setting when determining CSR policy and reporting requirements. However, social and environmental impacts vary greatly from industry to industry. The generalised nature of many SE disclosure...

This article provides a critique of the Global Reporting Initiatives (GRI) guidelines, sustainability reporting (SR) guidelines and also examines their applicability to public and third sector organizations. The article finds that these guidelines promote a ‘managerialist' approach to...