Zharfpeykan, Ramona; Ng, Frederick - 2021
PurposeThis paper aims to commentate on the roles of sustainability reporting during the COVID-19 pandemic. It … evaluates the Global Reporting Initiative’s (GRI) framework, designed as a guide for best-practice in sustainability reporting ….Design/methodology/approachThe GRI’s COVID-19 communications and the GRI framework are reviewed using three common theories of reporting, namely …