Other criticisms have been directed at its relationship with companies, such as: some of the improvements proposed by the GRI respond more to improving the corporate image than to achieving sustainability, there is an increasing trend in showing good practices, social and environmental but are not truly linked to the company and its operation (D’Onofrio, 2013 ) and some issues related to ethics in the assurance of sustainability reports have been criticized from the perspectives of the assurance providers (Boiral et al., 2019 ; Yang et al., 2021 ).
← all excerpts
A bibliometric analysis of the Global Reporting Initiative (GRI): global trends in developed and developing countries.
1
—
—