Luque-Vílchez, Mercedes; Cordazzo, Michela; Rimmel, Gunnar - In: Sustainability Accounting, Management and Policy Journal 14 (2023) 4, pp. 637-659
progress in the literature regarding three important reporting topics: materiality, comparability and assurance. Findings The …. Finally, assurance has not been mandatory under the GRI, but the current development at EU level might lead to the GRI … principles being incorporated in the primary assurance standards. Practical implications In this paper, the authors review and …