The aim of this special issue
Our aim is to contribute to the literature on the historic and future role of GRI in responding to stakeholder demand for enhanced ESG information, the contributions GRI has made to the sustainability reporting space and the practice of sustainability reporting. In doing so, we aim to foster debate on how the efforts should focus on working with the different existing standards, particularly with GRI in conjunction with others standards (International Integrated Reporting Council (IIRC), the Carbon Disclosure Project (CDP), or the SASB) which, unlike the GRI, are more focused on reporting to investors and financial stakeholders (see, for example, Greenstone, 2014; Adams and Abhayawansa, 2021) to achieve a globally accepted comprehensive corporate reporting system so that investors have information on sustainable development impacts.
Suggested topics
We welcome the submission of empirical, conceptual and critical work which explores, but is not restricted to, the following topics:
Link: https://www.emeraldgrouppublishing.com/journal/sampj/future-global-reporting-initiative
Guest Co-Editor
Michela Cordazzo
Ca’ Foscari University of Venice
michela.cordazzo@unive.it