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<title>International Journal of Law and Management:</title>
<subTitle>Evaluating sustainability
reporting on GRI standards in
developing countries:
a case of Pakistan</subTitle>
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<name type="Personal Name" authority="">
<namePart>Ismail Khan and Yuka Fujimoto</namePart>
<role><roleTerm type="text">Primary Author</roleTerm></role>
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<name type="Personal Name" authority="">
<namePart>Muhammad Jasim Uddin</namePart>
<role><roleTerm type="text">Additional Author</roleTerm></role>
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<name type="Personal Name" authority="">
<namePart>Muhammad Asim Afridi</namePart>
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<place><placeTerm type="text">ENGLAND</placeTerm></place>
<publisher>EMERALD INSIGHT</publisher>
<dateIssued>2023</dateIssued>
<issuance>monographic</issuance>
<edition></edition>
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<note>Abstract
Purpose – This study aims to examine sustainability reporting through the lens of global reporting
initiative (GRI) standards in developing economies, particularly in Pakistan, from the perspective of
stakeholder theory, legitimacy theory, and system theory.
Design/methodology/approach – Qualitative and quantitative analyses on economic, social and
environmental areas of sustainability reporting based on the GRI standards are applied across 57
organizations listed on the Pakistan stock exchange over the years 2016–2020.</note>
<subject authority=""><topic>Global reporting initiative, GRI standards</topic></subject>
<subject authority=""><topic>Sustainable development, Sustainability reporting</topic></subject>
<subject authority=""><topic>Developing countries, Pakistan</topic></subject>
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