Purpose This study aims to examine the influence and behaviour of European Financial Reporting Advisory Group (EFRAG)/European Commission, International Standards (IFRS) Foundation/International Sustainability Board in standardisation sustainability reporting arena their implications for Global Initiative’s (GRI) current position. Design/methodology/approach paper draws on concept, particularly...

Abstract Introduction There is an urgent need to reform care pathways keep patients, wherever possible, outside of hospital and in turn freeing up capacity addressing the elective backlog crisis. To address such issues futureproof its services, NHS modernising approach care. Within aseptic space, current transformation plans1 require provision large-scale quantities injectable medicines leverag...

Purpose To determine whether to entrust the European Union (EU) create a new nonfinancial reporting framework or endorse extant developed by Global Reporting Initiative (GRI), this study aims explore mandatory implementation of EU Directive positively impacted GRI-based environmental disclosure. Design/methodology/approach The authors compared pre- and post-EU disclosure 16 Italian environmenta...

Purpose The aim of this paper is to provide an account the period prior creation Global Reporting Initiative (GRI): a body that was critical institutionalization sustainability reporting (SR). By examining “pre-history,” we bring light actors, activities and ways thinking made SR more likely be institutionalized once GRI entrepreneurship came fore. Design/methodology/approach revisits time (the...

Based on an institutional approach to legitimacy theory, this paper aims study the individual and cumulative influence of three international sustainability initiatives decision disclose information Life Cycle Assessment (LCA) quantity disclosed. A total sample 433 firm-year observations was collected from content analysis registration documents standalone reports published by 36 companies list...

Purpose This study explores the scope, materiality and extent of environmental social sustainability disclosure – as benchmarked against Global Reporting Initiatives (GRI-G4) top 10 logistics firms operating in Australia. It also investigates relationships between these their actual financial performance. Design/methodology/approach The authors adopted an inductive case approach for in-depth in...

The study of the ideals in a regular local ring (R,m) of dimension 2 has a long and important tradition dating back to the fundamental work of Zariski [ZS]. More recent contributions are due to several authors including Cutkosky, Huneke, Lipman, Sally and Tessier among others, see [C1, C2, H, HS, L, LT]. One of the main result in this setting is the unique factorization theorem for complete (i....