Missing voices in GRI standards? Distinct material concerns of Latin American stakeholders revealed by COVID-19

What is it about?

This paper explores the extent to which GRI standards reflect the material concerns of stakeholders in developing countries, with particular reference to Latin America. Despite the ubiquity of disclosures utilising GRI standards, there is limited prior research that reviews their adequacy, particularly from the perspective of stakeholders in developing countries. This paper explores two research questions: first, the extent to which the material concerns of stakeholders in developing countries differ from those of developed countries; and second, the extent to which these concerns are addressed by GRI standards.

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