This special issue aims 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 #IIRCC
), the Carbon Disclosure Project (#CDP
), or the #SASB
) which, unlike the GRI, are more focused on reporting to investors and financial to achieve a globally accepted comprehensive corporate reporting system so that investors have information on sustainable development impacts.