The influence of non-governmental organizations (NGOs) on the development of voluntary sustainability accounting reporting rules

• Published in: Journal of Business and Socio-economic Development Vol. 1; no. 1; pp. 5 - 23
• Main Author: Sisaye, Seleshi
• Format: Journal Article
• Language: English
• Published: Manama Emerald Group Publishing Limited 17.06.2021; Emerald Publishing
• Subjects: Accounting; Anthropology; Business; Conservation; Corporate governance; CSR; Developing countries; Ecology; Economic growth; Environmental management; Environmental policy; Evolution; GRI; International organizations; LDCs; Natural resources; NGOs; Nongovernmental organizations; Organizational change; Sociology; Stakeholders; Sustainability; Sustainability accounting; Sustainability reporting; Sustainable development

PurposeThe purpose of this paper is to show the impact that non-governmental organizations (NGOs) have on the evolution of Global Reporting Initiative (GRI). GRI is a sustainability report disclosed by business organizations to meet the demands and interests of various stakeholders. These stakeholde...