Dumay, John; Guthrie, James; Farneti, Federica - In: Public Management Review 12 (2010) 4, pp. 531-548
<title>Abstract</title> This article provides a critique of the Global Reporting Initiatives (GRI) guidelines, sustainability reporting (SR) guidelines and also examines their applicability to public and third sector organizations. The article finds that these guidelines promote a ‘managerialist’ approach...