The influence of non-governmental organizations (NGOs) on the development of voluntary sustainability accounting reporting rules

Purpose The purpose of this paper is to show the impact that non-governmental organizations (NGOs) have on evolution Global Reporting Initiative (GRI). GRI a sustainability report disclosed by business meet demands and interests various stakeholders. These stakeholders’ needs influenced its guidelines. Design/methodology/approach methodology for library-based archival research. It qualitatively analytically descriptive prior academic research published literature subject. Findings Sustainability accounting rulemaking has evolved overtime resulting in proliferation reporting rules. rules improved extent scope environmental economic performances businesses disclose GRI. Originality/value provided foundation integrated (IR). Both IR ecological functional dimensions. functionally inherent principle materiality, when external reporting. ongoing concern assumes an organization systemic operates as living entity only it can provide sustainable performance benefits stakeholders society.