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 journalArticlepeer-review

6 Citations (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 languageEnglish
Pages (from-to)743-775
JournalSustainability Accounting, Management and Policy Journal
Volume14
Issue number4
Early online date23 Mar 2023
DOIs
Publication statusPublished - 18 Jul 2023
Externally publishedYes

Keywords

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

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