Strategic knowledge management for sustainable impact: knowledge-based view of ESG reporting

Purpose The Global Reporting Initiative (GRI) framework implicitly depends on effective knowledge management processes, yet it lacks explicit guidelines for Knowledge Management (KM). This paper addresses this gap by examining GRI standards through a Knowledge-Based View (KBV) perspective. Design/methodology/approach This paper adopts a conceptual and analytical methodology, drawing on KBV and Nonaka’s SECI model to examine the alignment between KM processes and GRI standards. A content mapping of GRI disclosures with Evan’s knowledge life cycle stages was conducted to map knowledge flows and identify managerial implications. Findings The study finds that while GRI standards align with knowledge processes, they lack explicit KM integration. Through the application of the SECI model (socialization, externalization, combination, and internalization), we demonstrate that core KM processes are inherently present in various GRI disclosures. However, challenges such as siloed knowledge, undocumented tacit practices, and the absence of KM standardization hinder the effective assimilation of KBV in ESG reporting. Research limitations/implications The limitation of the paper is being theoretical in nature and focused on GRI, which is one of the many ESG reporting frameworks. Practical implications Organizations can improve ESG reporting by embedding KM practices aligned with GRI standards. The proposed framework guides managers to identify, capture, share, and apply knowledge for better sustainability outcomes and informed decision-making. Originality/value This paper uniquely bridges KBV with GRI reporting through the SECI and knowledge lifecycle models. It offers a practical, structured approach to transform ESG reporting from compliance to continuous learning and strategic improvement.