Influence and behaviour of the new standard setters in the sustainability reporting arena: implications for the Global Reporting Initiative's current position

Hammed Afolabi; Ronita Ram; Gunnar Rimmel

doi:10.1108/SAMPJ-01-2022-0052

Influence and behaviour of the new standard setters in the sustainability reporting arena: implications for the Global Reporting Initiative's current position

Hammed Afolabi, Ronita Ram, Gunnar Rimmel

Research output: Contribution to journal › Article › peer-review

1 Citation (Scopus)

Abstract

This study aims to examine the influence and behaviour of the European Financial Reporting Advisory Group (EFRAG)/European Commission, and the International Financial Reporting Standards (IFRS) Foundation/International Sustainability Standards Board in the standardisation of sustainability reporting arena and their implications for the Global Reporting Initiative’s (GRI) current position.

Original language	English
Pages (from-to)	743-775
Journal	Sustainability Accounting, Management and Policy Journal
Volume	14
Issue number	4
Early online date	23 Mar 2023
DOIs	https://doi.org/10.1108/SAMPJ-01-2022-0052
Publication status	Published - 18 Jul 2023
Externally published	Yes

Keywords

Arena concept
EFRAG
European Commission
GRI
IFRS Foundation
Standardisation
Sustainable development
Sustainability reporting

Access to Document

10.1108/SAMPJ-01-2022-0052Licence: Unspecified

Cite this

@article{ee0e2521f65e4431a7038c319174b836,

title = "Influence and behaviour of the new standard setters in the sustainability reporting arena: implications for the Global Reporting Initiative's current position",

abstract = "This study aims to examine the influence and behaviour of the European Financial Reporting Advisory Group (EFRAG)/European Commission, and the International Financial Reporting Standards (IFRS) Foundation/International Sustainability Standards Board in the standardisation of sustainability reporting arena and their implications for the Global Reporting Initiative{\textquoteright}s (GRI) current position.",

keywords = "Arena concept, EFRAG, European Commission, GRI, IFRS Foundation, Standardisation, Sustainable development, Sustainability reporting",

author = "Hammed Afolabi and Ronita Ram and Gunnar Rimmel",

year = "2023",

month = jul,

day = "18",

doi = "10.1108/SAMPJ-01-2022-0052",

language = "English",

volume = "14",

pages = "743--775",

journal = "Sustainability Accounting, Management and Policy Journal",

issn = "2040-8021",

publisher = "Emarald Group Publishing Ltd",

number = "4",

}

Influence and behaviour of the new standard setters in the sustainability reporting arena: implications for the Global Reporting Initiative's current position. / Afolabi, Hammed; Ram, Ronita; Rimmel, Gunnar.
In: Sustainability Accounting, Management and Policy Journal, Vol. 14, No. 4, 18.07.2023, p. 743-775.

Research output: Contribution to journal › Article › peer-review

TY - JOUR

T1 - Influence and behaviour of the new standard setters in the sustainability reporting arena

T2 - implications for the Global Reporting Initiative's current position

AU - Afolabi, Hammed

AU - Ram, Ronita

AU - Rimmel, Gunnar

PY - 2023/7/18

Y1 - 2023/7/18

N2 - This study aims to examine the influence and behaviour of the European Financial Reporting Advisory Group (EFRAG)/European Commission, and the International Financial Reporting Standards (IFRS) Foundation/International Sustainability Standards Board in the standardisation of sustainability reporting arena and their implications for the Global Reporting Initiative’s (GRI) current position.

AB - This study aims to examine the influence and behaviour of the European Financial Reporting Advisory Group (EFRAG)/European Commission, and the International Financial Reporting Standards (IFRS) Foundation/International Sustainability Standards Board in the standardisation of sustainability reporting arena and their implications for the Global Reporting Initiative’s (GRI) current position.

KW - Arena concept

KW - EFRAG

KW - European Commission

KW - GRI

KW - IFRS Foundation

KW - Standardisation

KW - Sustainable development

KW - Sustainability reporting

U2 - 10.1108/SAMPJ-01-2022-0052

DO - 10.1108/SAMPJ-01-2022-0052

M3 - Article

SN - 2040-8021

VL - 14

SP - 743

EP - 775

JO - Sustainability Accounting, Management and Policy Journal

JF - Sustainability Accounting, Management and Policy Journal

IS - 4

ER -

Influence and behaviour of the new standard setters in the sustainability reporting arena: implications for the Global Reporting Initiative's current position

Abstract

Keywords

Access to Document

Fingerprint

Cite this