-Financial Reporting Directive (NFRD) and the Corporate Sustainability Reporting Directive (CSRD), SMEs are increasingly affected due to … dedicated training initiatives to facilitate SME adaptation to sustainability reporting standards. This research contributes to … the ongoing discussion on sustainability reporting by focusing on SMEs, a sector often neglected in NFR policy discussions …

Sustainability Reporting Standards) …The present paper discusses the role Global Reporting Initiatives in providing the structural framework for … environmental accounting, reporting and communicating the environmental aspects of business organisations in Indian scenario and …

show that firms’ decisions to obtain ESG assurance is primarily driven by their adoption of ESG reporting frameworks, such … assuror expertise in ESG reporting frameworks and measurement standards relates to assurance and supports the disclosure of …

The Global Reporting Initiative (GRI)'s Sustainability Reporting Guidelines is the most widely used standard for … sustainability reporting worldwide. The GRI has initiated an innovative program to join companies reporting under its Guidelines with …

develop pandemic-related sustainability reporting guidelines to improve corporate reporting. Pandemic-related reporting was … companies' sustainability, though current reporting practices are lacking. The researchers consequently developed corporate … the lack of pandemic-related reporting requirements in existing corporate sustainability frameworks, this study is the …