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This article critically reviews the latest Global Reporting Initiative (GRI) guidelines and recommended sustainability topics for public agencies, and presents normative argument by using Gray’s (2006) ecological and eco-justice (EEJ) approach to produce public value inscriptions of sustainability to represent sustainable public value.

The study presents a critical analysis and discussion of the changes to the GRI G4 and sustainability topics for public agencies from a managerialistic and EEJ approach.

We observe that the GRI continues to evolve while paying scant attention to furthering the Sector Supplement for Public Sector Agencies as it remains in its pilot form since its inception in 2005. Changes to the GRI are somewhat enlightening because several of the changes do begin to address a more comprehensive view of how any organization, including public agencies, can contribute to an EEJ approach to sustainability.

In the future it is important to be aware that, as inscriptions, the GRI guidelines have the potential power to influence how managers in public agencies approach sustainability. As Dumay, Guthrie, and Farneti (2010) previously argued, if guidelines continue to approach sustainability from a ‘managerialistic’ approach then there is little hope of public sector agencies adopting EEJ practices. We argue that organizations should act referring to Gray’s EEJ approach.

Three Coupled Model Intercomparison Project Phase 5 models involved in the G4 experiment of the Geoengineering Model Inter-comparison Project (GeoMIP) project were used to investigate the impact of stratospheric aerosol injection (SAI) on the mean surface air temperature and precipitation extremes in Africa.

This impact was examined under G4 and Representative Concentration Pathway (RCP) 4.5 scenarios on the total precipitation, the number of rainy days (RR1) and of days with heavy rainfall (R20 mm), the rainfall intensity (SDII), the maximum length of consecutive wet (CWD) and dry (CDD) days and on the maximum rainfall in five consecutive days (Rx5day) across four regions: Western Africa (WAF), Eastern Africa (EAF), Northern Africa and Southern Africa (SAF).

During the 50 years (2020–2069) of SAI, mean continental warming is −0.40°C lower in G4 than under RCP4.5. During the post-injection period (2070–2090), the temperature continues to increase, but at a lower rate (−0.19°C) than in RCP4.5. During SAI, annual rainfall in G4 is significantly greater than in RCP4.5 over the high latitudes (especially over SAF) and lower over the tropics. The termination of SAI leads to a significant increase of rainfall over Sahel and EAF and a decrease over SAF and Guinea Coast (WAF).

Compared to RCP4.5, SAI will contribute to reducing significantly regional warming but with a significant decrease of rainfall in the tropics where rainfed agriculture account for a large part of the economies. After the SAI period, the risk of drought over the extratropical regions (especially in SAF) will be mitigated, while the risk of floods will be exacerbated in the Central Sahel.

To meet the Paris Agreement, African countries will implement mitigation measures to contribute to keep the surface air temperature below 2°C. Geoengineering with SAI is suggested as an option to meet this challenge, but its implication on the African climate system needs a deep investigation in the aim to understand the impacts on temperature and precipitation extremes. To the best of the authors’ knowledge, this study is the first to investigate the potential impact of SAI using the G4 experiment of GeoMIP on temperature and precipitation extremes of the African continent.

Materiality, as a content-selection principle, is an emerging trend in sustainability reporting for making sustainability reports (SRs) more relevant for stakeholders. The purpose of this paper is to investigate whether materiality matters in the reporting practice of universities which have adopted the Global Reporting Initiative G4 Guidelines.

Strategic stakeholder theory and sociological institutionalism serve for deriving conflicting expectations about the compliance of universities with the materiality principle. In the empirical section of this paper, content analyses are conducted on the documented material aspects, followed by a correlation analysis for examining to which extent the identified material aspects are reported in the SRs.

Although universities document G4-19 stakeholder-material aspects according to different relevance levels and for internal and external stakeholder groups, the identified material aspects are not appropriately reported in the SRs. The adoption of the materiality principle is a superficial one and therefore more in line with the expectations of sociological institutionalism.

The main limitation for this study is the small number of university SRs available. The chance to make SRs more relevant by focusing on stakeholder-material aspects is not used.

This paper reports the first study looking at the compliance between the documented material aspects and the content of SRs in a particular challenging organisational field, the university sector. This paper also adds to the emerging theoretical discussion about the extent universities implement materiality in SRs.

Material extrusion technology is considered to be an effective way to realize the accurate and integrated manufacturing of high-performance metal diamond tools with complex structures. The present work aims to report the G4 binder that can be used to create metal composite filament loading high concentrations of large diamond particles through comparative experiments.

The quality of filaments was evaluated by surface topography observation and porosity measurement. And the printability of filaments was further studied by the tensile test, rheological test, shear analysis and printing test.

The results show that the G4 binder exhibits the best capacity for loading diamonds among G1–G4. The L4 filament created with G4 has no defects such as pores, cracks and patterns on the surface and section, and has the lowest porosity, which is about 1/3 of the L1. Therefore, the diamond-containing composite filament based on G4 binder exhibits the best quality. On the other hand, the results of the tensile test of L5–L8 filaments reveal that as the diamond content increases from 10% to 30%, the tensile strength of the filament decreases by 29.52%, and the retention force coefficient decreases by 15.74%. This can be attributed to the formation of inefficient bonding areas of the clustered diamond particles inside the composite filament, which also leads to a weakening of the shear strength. Despite this, the results of the printing test show that the diamond-containing composite filament based on the G4 binder has reliable printability.

Therefore, the G4 binder is considered to solve the most critical first challenge in the development of diamond-containing filament.

Piperidine side chain-functionalized N, N′-bissalicylidene phenylene di amine di-anion (salphen) consisting of salphen-Zn and salphen-Cu are able to intercalate with nucleic base stacking of DNA and can be applied as an optical DNA hybridization detector. Attaching DNA and salphen to glass surfaces has been done via coating the surface with the silane coupling agents containing 3-aminopropyltriethoxysilane that was synthesized for acting as a high-affinity RNA carrier matrix. The Schiff base salphen-zinc (II) and salphen-Cu (II) complexes-labelled probe to target nucleic acid renders a colour change of the DNA biosensor to a green and red background colour for zinc and copper, respectively. This study aims to indicate that the DNA biosensor data with high efficiency is used for detection of dengue virus serotypes 2 (DENV-2) and Chikungunya virus (CHIKV) concentration via salphen-Zn (II) and salphen-Cu (II), respectively, in human samples.

¹H-NMR and ¹³C-NMR have been used via PerkinElmer LAMBDA 35 instrument. The authors also used a double beam spectrophotometer with (CH₃)4Si (TMS) as reference and dimethyl sulfoxide as solvent reference in pH = 7.0. Various DNA concentrations have been used for UV spectrophotometry at 300 nm and 400 nm for zinc and copper complexes, respectively. BRUKER mass spectra with DIONEX Ultimate 3000 LC model were used for all measurements. Mettler Teledo model (DSC882e) of differential scanning calorimeter (DSC) was used for measure the melting temperature of metal zinc and copper complexes. The morphology of the silica Nano spheres (SiNs) were scanned by FESEM with Model JSM-6700F from Japan.

The Cu (II) and Zn (II)-salphen-viruses DNA system for CHIKV and DENV-2, respectively, in different concentration have been investigated via various spectroscopies (Figure 3). CHIKV and DENV-2 DNA were selected from human saliva and urine samples as models for conformations of human G4-DNA. By increasing the amounts of DNAs, and G4, the UV–Vis bands of located above 300 nm, experienced a hypochromic effect. The Cu2+ complex exhibits selectivity towards the G4, and there is a similar affinity for Zn²⁺ complex binds to the G4. These results collectively suggest that the Cu²⁺ complex is stronger than the Zn2+ complex. The authors have found copper (II) and zinc (II) compounds and nucleic acid-complexes are strongly fluorescent molecules in the low energy range, from the visible to the near-infrared. Since the fluorescent emission of Zn (II) and Cu (II) complexes are enhanced by the binding to nucleic acids upon visible light exposure when bound to DNA. These complexes are important as selective fluorescent probes for nucleic acids and to highlight their potential application. UV–vis spectroscopy is an accurate for finding the extent of ligand interaction with DNA and metallic complexes–DNA binding. Generally, the binding of intercalative compounds to DNA can be characterized through absorption spectral titrations, where lowering in absorbance (hypochromism) and shift to longer wavelengths (red shift) were observed in this work.

The serum samples have been provided as citrate and collected in tubes after blood is allowed to clot. Then, it has been separated by centrifugation, and the authors have kept serum refrigerated at 4°C or frozen at –20°C. It is notable; specimens have been confirmed by Centres for Disease Control (CDC)-Dengue Branch previously. For the work, these samples have been frozen previously, and the diagnostic practiced tests at the CDC-Dengue Branch have been validated in serum and plasma. Therefore, plasma separated in lavender or heparins are suitable and acceptable for serology testing.

In this paper, I demonstrate an alternative explanation to the development of the American electricity industry. I propose a social embeddedness approach (Granovetter, 1985, 1992) to interpret why the American electricity industry appears the way it does today, and start by addressing the following questions: Why is the generating dynamo located in well‐connected central stations rather than in isolated stations? Why does not every manufacturing firm, hospital, school, or even household operate its own generating equipment? Why do we use incandescent lamps rather than arc lamps or gas lamps for lighting? At the end of the nineteenth century, the first era of the electricity industry, all these technical as well as organizational forms were indeed possible alternatives. The centralized systems we see today comprise integrated, urban, central station firms which produce and sell electricity to users within a monopolized territory. Yet there were visions of a more decentralized electricity industry. For instance, a geographically decentralized system might have dispersed small systems based around an isolated or neighborhood generating dynamo; or a functionally decentralized system which included firms solely generating and transmitting the power, and selling the power to locally‐owned distribution firms (McGuire, Granovetter, and Schwartz, forthcoming). Similarly, the incandescent lamp was not the only illuminating device available at that time. The arc lamp was more suitable for large‐space lighting than incandescent lamps; and the second‐generation gas lamp ‐ Welsbach mantle lamp ‐ was much cheaper than the incandescent electric light and nearly as good in quality (Passer, 1953:196–197).

The purpose of this paper is to critically examine sustainability reporting (SR) practices of top 10 Indian banks, on parameters derived from a Global Reporting Initiative (GRI)-G4-based persuasive communication framework.

SR metrics from GRI-G4 guidelines were mapped to persuasive communication parameters to develop a blended analytical framework. Content analysis (CA) technique was used to assess SR of top 10 banks on this framework.

The study has three key findings. First, most of the top 10 Indian banks are yet to adopt adequate disclosure and transparency practices in SR. Second, even though environmental and social goals are broadly reported, there are glaring omissions on metrics like “equal remuneration,” “occupational health and safety” and “customer privacy.” Third, stakeholder engagement focus is weak as reflected in low persuasive appeal of SR content of most banks.

The blended framework provides a theoretical and analytical pathway for operationalizing the sustainability context principle, which has been inadequately addressed even within the GRI framework implementation.

The paper provides a “health check” and identifies “red flags” in SR of top 10 Indian banks, enabling them to undertake a critical review of their sustainability metrics and reporting practices.

The paper establishes the significance of evaluating non-financial reporting practices addressing broader sustainability metrics in the banking sector, in an emerging economy context.

This paper develops a GRI-G4-based persuasive communication framework for SR assessment, and conducts an evaluation of top 10 Indian banks using CA technique.

This study explores the scope, materiality and extent of environmental and social sustainability disclosure – as benchmarked against the Global Reporting Initiatives (GRI-G4) – of the top 10 logistics firms operating in Australia. It also investigates the relationships between the extent of environmental and social sustainability disclosure of these firms and their actual financial performance.

The authors adopted an inductive case study approach for an in-depth investigation of the relationships among concepts. A content analysis of the firms' sustainability reports was performed to determine their pattern and extent of sustainability disclosure against the GRI framework. A disclosure–performance analysis (DPA) matrix was employed to relate the extent of environmental and social sustainability disclosure of these 10 firms with their actual financial performance (i.e. return on assets [ROA] and total revenue growth).

This study found that the extent of sustainability reporting was relatively high on the labour practices and decent work subgroup, followed by the environmental dimension of the GRI-G4 framework. However, it was relatively low on the society, human rights and product responsibility subgroups of the GRI framework. The DPA revealed that “Leaders” (firms with higher sustainability disclosure levels) achieved significantly higher ROA. However, “Opportunists” (firms with lower sustainability disclosure levels) achieved higher levels of financial returns (i.e. ROA and total revenue growth) with less attention to sustainability issues, which contradicts the win-win view of the sustainability disclosure–financial performance relationship.

First, this study contributes an in-depth review of sustainability disclosure practices of top logistics firms operating in Australia. Second, using DPA, it identifies the novel effects of environmental and social sustainability disclosure levels on these firms' financial performance. It also sheds further light on the potential effect of investments beyond substantial profitability for sustainability growth and corporate governance on the sustainability disclosure–financial performance relationship.

Despite initially being lauded as a revolutionary approach for companies to account to all stakeholders, the shareholder orientation of the international integrated reporting (<IR>) framework gave rise to questions about whether integrated reports would still sufficiently disclose pertinent corporate social responsibility (CSR) information. This paper aims to investigate the extent to which the <IR> framework has impacted the CSR disclosures contained in integrated reports of South African mining companies.

The study deployed a mixed methods research approach, involving thematic content analysis of the CSR disclosures contained in the integrated reports of mining companies with primary listings on the Johannesburg Stock Exchange. The resultant qualitative data were subsequently analysed using a T-test of difference.

The study observes that the release of the <IR> framework appears to have had a limited impact on the CSR disclosures in the integrated reports of most companies included in the study. However, where significant differences were identified, the CSR disclosures of some companies were positively impacted after the release of the <IR> framework, whilst others were negatively impacted.

As South Africa is acknowledged as a leader in the global <IR> movement, the paper’s observations have global relevance and suggest that the fundamental principles of <IR> should be reconsidered to improve the alignment with stakeholders’ information needs, as originally conceived.

Despite the shareholder orientation of the <IR> framework, the global mining industry is acknowledged as being at the forefront of implementing CSR interventions to mitigate the adverse impacts of their operations on stakeholders, supporting a stakeholder orientation. As the adoption of <IR> continues to gain traction around the world, this paper’s contribution is that it represents one of the few papers to use the global reporting initiative G4 indicators to specifically examine the impact of <IR> framework on the CSR disclosures on the South African mining industry, where both <IR> and CSR reporting are quasi-mandatory disclosure requirements.

Materiality as an emerging trend aims to make sustainability reports (SR) more relevant for stakeholders. This paper aims to investigate whether the reporting practice of electric utility companies (EUC) is in compliance with the materiality principle of the Global Reporting Initiative (GRI) when disclosing SR.

A twofold content analysis focusing on material aspects (MAs) is conducted, followed by correlation analysis. Logic and conversation theory (LCT) serves to evaluate the communication quality of documented materiality in SR by EUC.

The coverage and quality of documented MAs in SR by EUC do not meet the requirements for relevant and transparent communication. Materiality does not guide the reporting practice and is not taken seriously.

Mediocre quality of coverage and communication in SR shows that stakeholders’ information needs are not considered adequately. The content analysis is limited in focusing on merely documented aspects rather than on actual performance.

This study considers the quality of communication of documented materiality through the lens of LCT. It contributes to the academic debate by introducing LCT as a viable theoretical perspective for analyzing SR. The paper evaluates GRI-G4 reporting practices in the electricity sector, which, while under-researched is crucial for sustainability. It also contributes to the emerging body of empirical research on the relevance of materiality as a guiding principle for sustainability reporting.