Pesci, Caterina; Vola, Paola; Gelmini, Lorenzo - In: Sustainability Accounting, Management and Policy Journal 14 (2023) 4, pp. 792-814
Purpose This paper discusses the evolution of sustainability reporting and the role of the Global Reporting Initiative (GRI) in relation to the social and environmental accounting (SEA) literature calling for a revolution in the standardization of sustainability reporting and the inherent...