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

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

DOI: 10.1108/sampj-05-2022-0287

Abstract: 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… read more here.

Keywords: sustainability reporting; role; sustainability; role gri ... See more keywords