Work

Establishing Corporate Transparency: Literature Analysis on the Role of GRI in Indonesian Corporate Sustainability Reporting

Year: 2025

Type: article

Abstract: This research examines the application of the Global Reporting Initiative (GRI) standards in sustainability reporting. The objective is to determine the extent to which organizations follow the established guidelines and how this affects the quality of sustainability reports. A literature review method was employed to review pertinent articles. The study found that many challenges exist in sustainability reporting, and the role of GRI standards is to provide structured guidance for addressing these challenges.

Source: Nusantara Science and Technology Proceedings

DOI: 10.11594/nstp.2025.47121

Authors: Wahyu Helmy Dimayanti Sukiswo, Dwi Suhartini, Nadya Savitri

Institution: University of Pembangunan Nasional Veteran Jawa Timur

Language: English

Topic: Corporate Social Responsibility Reporting

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W4411354276

FWCI:

Cites: 7

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Related to: 10