1. Limitations - 7 Gaps that GRI could not fulfil (Fonseca, 2010)
1.1. In China, research shows positive results after the government made it mandatory to produce a Corporate Social Responsibility Report (Chen, Hung and Wang, 2019)
1.2. In Thailand, research shows that more companies are taking the liberty on publishing their own CSR report due to the government owned companies setting an example by doing their own CSR report (Wuttichindanon, 2017)
2. HOW are Social and Environmental Issues Accounted For?
3. Background - Many criticism of the limitations of financial accounting in representing externalities in their reports (Gray, 2005)
4. Consists of 49 Core Indicators and 30 Additional Indicators
