Elalfy, Amr; Weber, Olaf; Geobey, Sean - In: Journal of Applied Accounting Research 22 (2021) 3, pp. 557-575
Purpose: We investigate the integration of the United Nation's Sustainable Development Goals (SDGs) into the Global Reporting Initiative (GRI)– based reporting thus exploring the factors that influence the adoption of the SDGs by organizations. Design/methodology/approach: We analyzed the GRI...