García-Sánchez, Isabel María; Gómez-Miranda, … - In: Sustainability Accounting, Management and Policy Journal 10 (2019) 5, pp. 773-797
Purpose: In view of the significant deficiencies that have been observed in corporate social responsibility (CSR) reporting practices, some companies have undertaken a new communication strategy based on a combination of the GRI guidelines and the IFC Performance Standards (termed the GRI-IFC...