Uncommitted Deliberation? Discussing Regulatory Gaps by Comparing GRI 3.1 to GRI 4.0 in a Political CSR Perspective
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DOI: 10.1007/s10551-017-3654-8
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- Fabio Caputo & Rossella Leopizzi & Simone Pizzi & Virginia Milone, 2019. "The Non-Financial Reporting Harmonization in Europe: Evolutionary Pathways Related to the Transposition of the Directive 95/2014/EU within the Italian Context," Sustainability, MDPI, vol. 12(1), pages 1-13, December.
- Seong Mi Bae & Md. Abdul Kaium Masud & Jong Dae Kim, 2018. "A Cross-Country Investigation of Corporate Governance and Corporate Sustainability Disclosure: A Signaling Theory Perspective," Sustainability, MDPI, vol. 10(8), pages 1-16, July.
- Michael S. Aßländer & Tobias Gössling, 2017. "Thematic Symposium: Business Ethics, Peace and Environmental Issues (T0004)," Journal of Business Ethics, Springer, vol. 146(2), pages 255-256, December.
- Tsalis, Thomas A. & Nikolaou, Ioannis E. & Konstantakopoulou, Fotini & Zhang, Ying & Evangelinos, Konstantinos I., 2020. "Evaluating the corporate environmental profile by analyzing corporate social responsibility reports," Economic Analysis and Policy, Elsevier, vol. 66(C), pages 63-75.
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- Nicolas Garcia‐Torea & Belen Fernandez‐Feijoo & Marta De La Cuesta, 2020. "CSR reporting communication: Defective reporting models or misapplication?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(2), pages 952-968, March.
- Kouassi Marius Honoré Aké & Olivier Boiral, 2023. "Sustainable development and stakeholder engagement in the agri‐food sector: Exploring the nexus between biodiversity conservation and information technology," Sustainable Development, John Wiley & Sons, Ltd., vol. 31(1), pages 334-348, February.
- Md. Abdul Kaium Masud & Mohammad Sharif Hossain & Jong Dae Kim, 2018. "Is Green Regulation Effective or a Failure: Comparative Analysis between Bangladesh Bank (BB) Green Guidelines and Global Reporting Initiative Guidelines," Sustainability, MDPI, vol. 10(4), pages 1-19, April.
- Lucia Gatti & Peter Seele & Lars Rademacher, 2019. "Grey zone in – greenwash out. A review of greenwashing research and implications for the voluntary-mandatory transition of CSR," International Journal of Corporate Social Responsibility, Springer, vol. 4(1), pages 1-15, December.
- Harald Strotmann & Jürgen Volkert & Melinda Schmidt, 2019. "Multinational companies: can they foster well-being in the eyes of the poor? Results from an empirical case study," International Journal of Corporate Social Responsibility, Springer, vol. 4(1), pages 1-14, December.
- Federico Galán-Valdivieso & Laura Saraite-Sariene & Juana Alonso-Cañadas & María del Carmen Caba-Pérez, 2019. "Do Corporate Carbon Policies Enhance Legitimacy? A Social Media Perspective," Sustainability, MDPI, vol. 11(4), pages 1-23, February.
- Muhammad Kamran Khalid & Mujtaba Hassan Agha & Syed Tasweer Hussain Shah & Muhammad Naseer Akhtar, 2020. "Conceptualizing Audit Fatigue in the Context of Sustainable Supply Chains," Sustainability, MDPI, vol. 12(21), pages 1-11, November.
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Keywords
CSR reporting; Global Reporting Initiative; Standardization; Political CSR; Habermas; Deliberation; Self-regulation; Materiality;All these keywords.
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