Boiral, Olivier - In: Accounting, Auditing & Accountability Journal 26 (2013) October, pp. 1036-1071
Initiative (GRI). The information disclosed in some 2,700 pages of reports was structured around 92 GRI indicators and compared … principles of balance, completeness and transparency of GRI reports. Moreover, the pictures included in these reports showcase … the GRI's A or A+ application levels. It contributes to debates concerning the transparency of sustainability reports in …