Challenges of Gri Sustainability Disclosure Standards Adoption by Africa’s Two Largest Economies
Table 4:
Type of Disclosure | Categories of Disclosure | Aspects of Disclosure | Number of Indicators |
General Standard Disclosure (GSD) | 7 | ||
Specific Standard Disclosure (SSD): | Economic | 4 | |
Environmental | 12 | ||
Social: | Labour Practices & Decent Work | 8 | |
Human Rights | 9 | ||
Society | 7 | ||
Product Responsibility | 5 | ||
Total Indicators | 52 |