Establishing Corporate Transparency: Literature Analysis on the Role of GRI in Indonesian Corporate Sustainability Reporting

This research examines the application of the Global Reporting Initiative (GRI) standards in sustainability reporting. The objective is to determine the extent to which organizations follow the established guidelines and how this affects the quality of sustainability reports. A literature review method was employed to review pertinent articles. The study found that many challenges exist in sustainability reporting, and the role of GRI standards is to provide structured guidance for addressing these challenges.