Environmental Management; Corporate social responsibility; GRI-G4 guidelines; reporting principles; sustainability report.

Introducing fundamental accountability principles in sustainability reporting assessment: A cross?sectoral analysis from the Greek business sector. Environmental Quality Management,

In recent years, sustainability reports have been gradually adopted by businesses and organizations in order to enhance their preparedness, competitiveness, and ability to adapt to a rapidly changing world. The aim of this study was to assess the comprehensiveness of 44 Greek companies’ corporate social responsibility (CSR) reports published in 2016. For this purpose, an evaluation methodology was developed in line with the accountability reporting principles suggested by the Global Reporting Initiative (GRI)?G4 guidelines for preparing and publishing sustainability reports.