amount of GHG produced, normalized emissions (emission intensity) link the produced GHG to a financial measure or a measure of activity and thus, might be more appropriate when comparing performance among different companies (CDSB 2012). By providing the detailed guidelines for environmental reporting, GRI meets users’ needs from different countries. However, various legislation requirements from different countries might cause differences in reporting. According to Choi and Mueller (1984), various factors…
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