Luque-Vílchez, Mercedes; Cordazzo, Michela; Rimmel, Gunnar - In: Sustainability Accounting, Management and Policy Journal 14 (2023) 4, pp. 637-659
Purpose This paper aims to investigate the current state of knowledge in key reporting aspects in relation to sustainability reporting in general and to reflect on their relevance to Global Reporting Initiative (GRI) in particular. In doing so, the major gaps in that knowledge are identified,...