GRI in Developing Economies and Emerging Markets (DEEMs)

Open for submissions 15 November 2024


The rationale for this SI stems from the recognition that there is a substantial organisational impact of multinational enterprises’ activities through the global supply chain on developing economies in economic, social and environmental terms. Although GRI is mentioned as a reporting framework used by companies in developing economies and emerging markets (DEEMs) (Tauringana, 2021), GRI itself as a core sustainability reporting (SR) framework, including its impact on sustainability transparency and accountability in DEEMs, is relatively unexplored (Khan et al., 2023). Moreover, UN sustainable development goal (SDG) encourages companies, especially large and transnational companies, to adopt sustainable practices and to integrate sustainable information in their reporting cycle. We hope that the call for research and viewpoint articles in this new and under-researched area will generate valuable and timely contributions to the sustainability accounting literature, including an in-depth understanding of GRI’s impact on sustainability reporting in DEEMs.

As there has been very little research conducted on GRI in DEEMs, the contribution which this SI aims to make is, first, to provide insights into the applicability and adaptability of GRI reporting framework in DEEMs which would be useful for regulators in the future of the SR framework and standards. Secondly, it seeks to highlight local values/issues which need to be considered in the SR standard setting process to ensure that SR standards are relevant for international investors as well as reflective of local socio-economic and environmental needs. Hence, this special issue hopes to shed light on the KPMG (2022) report which stated that nine Asia-Pacific countries have sustainability reporting ratings of 87% and above, while there was a slight decline in GRI reporting in the sample from the Middle East and particularly Africa (p.14). The SI will provide explanations for the rise and decline in GRI adoption in different countries in relation to local issues in DEEMs.


Indicative list of topics and themes

  • The experience and challenges of corporate and/or public sector reporters, standard setters, regulators and report users in lesser developed economies and newly emerging markets.
  • The benefits and challenges of GRI reporting as a core reporting framework for sustainability reporting in DEEMs.
  • Future directions of GRI, GRI/ISSB collaboration, global reporting, and especially alternative local solutions. Can local solutions form part of the solution to global social and environmental challenges?
  • How can the GSSB and ISSB best collaborate to ensure optimal outcomes for lesser developed economies and newly emerging markets?
  • Links between GRI reporting, greater sustainability transparency and accountability in MNEs operating in DEEMs.
  • DEEMs as a stakeholder in the GRI standard setting process.
  • The extent to which GRI Standards facilitate change to align organisations with sustainable development and how that can be enhanced.


Submissions information

Submissions are made using ScholarOne Manuscripts. Registration and access are available here.

Author guidelines must be strictly followed and are available here. On this page you’ll also be able to find the link to ‘Calls for papers and news’, select this link and select the special issue you are submitting to.

Submitted articles must not have been previously published, nor should they be under consideration for publication anywhere else, while under review for this journal.

Open date for submission

15 November 2024

Submission deadline

15 July 2025

Final acceptance date

15 June 2026



Khan, I. Fujimoto, Y. Uddin, Jasim Uddin, M. and Afridi, A. (2023), Evaluating sustainability reporting on GRI standards in developing countries: a case of Pakistan, International Journal of Law and Management, Vol. 65, No. 1, pp. 2-20.

KPMG (2022), Big Shifts, Small Steps: Survey of Sustainability Reporting.

Tauringana, V. (2021), ‘Sustainability reporting challenges in developing countries: towards management perceptions research evidence-based practices’, Journal of Accounting in Emerging Economies, Vol. 11, No. 2, pp. 194-215.


Guest Editors

Dr. Nooch Kuasirikun

Alliance Manchester Business School (AMBS), University of Manchester, UK.

[email protected]


Prof. Javed Siddiqui

Alliance Manchester Business School (AMBS), University of Manchester, UK.

[email protected]


Prof. Venancio Tauringana

Department of Accounting, Southampton Business School, University of Southampton, UK

[email protected]