– The paper reflects on the future of sustainability reporting standards by examining the current practical initiatives … and the Global Reporting Initiative’s (GRI) position in the arena of non-financial and sustainability reporting, and …’s achievements and the influence of the IFRS Foundation’s initiative to develop global sustainability reporting standards …

such, organizations are developing frameworks for accounting for and reporting on sustainability performance. The Global … Reporting Initiative (GRI) has developed what is currently considered the common framework for sustainability reporting and over … one thousand organizations today are utilizing this framework as a basis for publishing on sustainability. This paper …

: financial reporting quality, the social progress index, and the world corporate governance index. The findings show that … effectiveness) and sustainability disclosures by conducting a meta-analysis of 93 peer-reviewed studies. Meta-regression analyses … considering different country settings, audit committee characteristics are vital in determining sustainability disclosures …