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Flattening or addressing complexity? The future role of GRI in light of the sustainability accounting (r)evolution

Pesci, Caterina; Vola, Paola; Gelmini, Lorenzo - In: Sustainability Accounting, Management and Policy Journal 14 (2023) 4, pp. 792-814

Purpose This paper discusses the evolution of sustainability reporting and the role of the Global Reporting Initiative (GRI) in relation to the social and environmental accounting (SEA) literature calling for a revolution in the standardization of sustainability reporting and the inherent...

Persistent link: https://www.econbiz.de/10015006118

On the accounting implications of the dilemma : who speaks for nature?

Pesci, Caterina; Gelmini, Lorenzo; Vola, Paola - In: Accounting, auditing & accountability journal 37 (2024) 9, pp. 75-99

Persistent link: https://www.econbiz.de/10015207250

An empirical investigation into the boundary of corporate social reports and consolidated financial statements

Pesci, Caterina; Andrei, Paolo - In: Social and environmental accountability journal : … 31 (2011) 1, pp. 73-84

Persistent link: https://www.econbiz.de/10009245058

Content analysis of social and environmental reports of Italian cooperative banks : methodological issues

Pesci, Caterina; Costa, Ericka - In: Social and environmental accountability journal : … 34 (2014) 3, pp. 157-171

Persistent link: https://www.econbiz.de/10010478102

The forms of repetition in social and environmental reports : insights from Hume's notion of "impressions"

Pesci, Caterina; Costa, Ericka; Soobaroyen, Teerooven - In: Accounting and business research : a research quarterly … 45 (2015) 6/7, pp. 765-800

Persistent link: https://www.econbiz.de/10011416386