Articles with "reporting initiative" as a keyword



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Accounting for the value expectations of customers: Re-imagining the Integrated Reporting initiative

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Published in 2020 at "Critical Perspectives on Accounting"

DOI: 10.1016/j.cpa.2020.102244

Abstract: Abstract This paper contributes to the critique of Integrated Reporting as a prelude to begin to re-imagine it as a potentially progressive development. Although it is possible to identify a number of important grounds on… read more here.

Keywords: reporting initiative; imagining integrated; integrated reporting; value ... See more keywords
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Is the global reporting initiative suitable to account for university social responsibility? Evidence from European institutions

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Published in 2021 at "International Journal of Sustainability in Higher Education"

DOI: 10.1108/ijshe-04-2021-0129

Abstract: Purpose Recognising the importance of universities in the achievement of social and global objectives, this paper aims to study the relevance of the global reporting initiative (GRI) methodology for reporting University Social Responsibility (USR) activities,… read more here.

Keywords: methodology; social responsibility; reporting initiative; global reporting ... See more keywords
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Sustainability reporting, universities and global reporting initiative applicability: a still open issue

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Published in 2023 at "Sustainability Accounting, Management and Policy Journal"

DOI: 10.1108/sampj-05-2022-0257

Abstract: Purpose The porpose of this study is to critically consider the use of global reporting initiative (GRI) guidelines in universities’ sustainability reports.. In light of the recent literature and Habermas’s thinking, the study advances the… read more here.

Keywords: reporting initiative; sustainability; gri; global reporting ... See more keywords