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Influence and behaviour of the new standard setters in the sustainability reporting arena: implications for the Global Reporting Initiative’s current position

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References

2009Market Reaction to the Adoption of IFRS in Europe871 cited
2014The International Integrated Reporting Council: A story of failure760 cited
2014Integrated reporting: On the need for broadening out and opening up453 cited
2021Connecting the COVID-19 pandemic, environmental, social and governance (ESG) investing and calls for ‘harmonisation’ of sustainability reporting429 cited
2009The rise of the Global Reporting Initiative: a case of institutional entrepreneurship390 cited
2012The worldwide diffusion of the global reporting initiative: what is the point?332 cited
2018The expansion of non-financial reporting: an exploratory study328 cited
2009The Contested Politics of Corporate Governance321 cited
2011Corporate Sustainability Reporting279 cited
2014‘But does sustainability need capitalism or an integrated report’ a commentary on ‘The International Integrated Reporting Council: A story of failure’ by Flower, J.238 cited
2020Shifting the focus of sustainability accounting from impacts to risks and dependencies: researching the transformative potential of TCFD reporting235 cited
2015A fuzzy analytic hierarchy process method to support materiality assessment in sustainability reporting229 cited
2015Corporate social responsibility in cruising: Using materiality analysis to create shared value222 cited
2010

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Legitimating Transnational Standard-Setting: The Case of the International Accounting Standards Board

217 cited

2014Towards a legitimate compromise?212 cited

1997Environmental Management as Political Sustainability202 cited

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2024Do sustainability reporting standards affect analysts’ forecast accuracy?42 cited
2024Regulating Sustainability Reporting in Europe: De Jure Harmonisation or De Facto Standardisation?38 cited
2024The concept of materiality in sustainability reporting: from essential contestation to research opportunities29 cited