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October 15, 2025International Journal of Current Science Research and ReviewOpen Access

Comparative Analysis between Companies that Adopt GRI Standards and Those that Follow only IFRS (ISSB) - Sustainability Report

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Authors

STSérgio Jesus Teixeira

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Overview

This analysis contrasts GRI standards and IFRS sustainability disclosure in corporate governance and transparency.

Key Points

  • The study reveals that GRI standards adopt a dual materiality approach, while IFRS focuses on financial materiality.
  • It also emphasizes the differences in governance structures and reporting requirements between the two frameworks.
  • The research utilized literature review and document analysis to create an analytical framework for understanding these systems.
  • Integrating GRI and IFRS can enhance the consistency and credibility of sustainability reporting practices.

Cite This Study

Sérgio Jesus Teixeira (2025) studied this question.

synapsesocial.com/papers/68efd921056559ef428773c0https://doi.org/10.47191/ijcsrr/v8-i10-23
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