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IMPLEMENTATION OF GRI IN INDIA: OPPORTUNITIES AND CHALLENGES
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Author(s):
ABHISHEK N., PROF. M S DIVYASHREE
Vol - 9, Issue- 11 ,
Page(s) : 41 - 52
(2018 )
DOI : https://doi.org/10.32804/IRJMSH
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Abstract
GRI is an international non-profit oriented consortium based in Amsterdam, The Netherlands. It was established with the vision of providing guidelines for integrated reporting of business and financial information of economic, environmental, social and corporate governance performance of business. The present study is intended to analyze the opportunities and challenges involved in implementation of GRI in Indian context with the conceptual methodology including secondary sources of information. Finally concludes that GRI SRs is one of the tools which can be combined along with financial reporting framework to implement integrated reporting system in India. At present Indian companies are benefitting in various ways by the reporting with the GRI framework and country is also recognizing at the international business and reporting domain.
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