CINXE.COM
Just a moment...
<!DOCTYPE html><html lang="en-US"><head><title>Just a moment...</title><meta http-equiv="Content-Type" content="text/html; charset=UTF-8"><meta http-equiv="X-UA-Compatible" content="IE=Edge"><meta name="robots" content="noindex,nofollow"><meta name="viewport" content="width=device-width,initial-scale=1"><style>*{box-sizing:border-box;margin:0;padding:0}html{line-height:1.15;-webkit-text-size-adjust:100%;color:#313131;font-family:system-ui,-apple-system,BlinkMacSystemFont,Segoe UI,Roboto,Helvetica Neue,Arial,Noto Sans,sans-serif,Apple Color Emoji,Segoe UI Emoji,Segoe UI Symbol,Noto Color Emoji}body{display:flex;flex-direction:column;height:100vh;min-height:100vh}.main-content{margin:8rem auto;max-width:60rem;padding-left:1.5rem}@media (width <= 720px){.main-content{margin-top:4rem}}.h2{font-size:1.5rem;font-weight:500;line-height:2.25rem}@media (width <= 720px){.h2{font-size:1.25rem;line-height:1.5rem}}#challenge-error-text{background-image:url(data:image/svg+xml;base64,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);background-repeat:no-repeat;background-size:contain;padding-left:34px}@media (prefers-color-scheme:dark){body{background-color:#222;color:#d9d9d9}}</style><meta http-equiv="refresh" content="120"></head><body class="no-js"><div class="main-wrapper" role="main"><div class="main-content"><noscript><div class="h2"><span id="challenge-error-text">Enable JavaScript and cookies to continue</span></div></noscript></div></div><script>(function(){window._cf_chl_opt={cvId: '3',cZone: "publications.waset.org",cType: 'non-interactive',cRay: '91342f0f9cbc5cd6',cH: 'RyTzeqhPEg0Zg95zdAeunZ8yE5AR6_781__ABDd_C_g-1739778598-1.2.1.1-d6caMFw19YIekDmEsny6fvufYvoUUiNuGvVuMv.BcN1UWdPkCwCCHdgw.vd.051T',cUPMDTk: "\/abstracts\/search?q=global%20reporting%20initiatives&__cf_chl_tk=i93aNDgDAhSjeFF3GVX1u37MAuIojBoW.mBt_CLWfpw-1739778598-1.0.1.1-2m4F_kWMt4p9CMh1HMZBW.9pdq3RPbcZ16Ghk7QsMT4",cFPWv: 'b',cITimeS: '1739778598',cTTimeMs: '1000',cMTimeMs: '120000',cTplC: 0,cTplV: 5,cTplB: 'cf',cK: "",fa: "\/abstracts\/search?q=global%20reporting%20initiatives&__cf_chl_f_tk=i93aNDgDAhSjeFF3GVX1u37MAuIojBoW.mBt_CLWfpw-1739778598-1.0.1.1-2m4F_kWMt4p9CMh1HMZBW.9pdq3RPbcZ16Ghk7QsMT4",md: "W22GibqZ.vjSbaSLE6_YkVjpie39qkQqWCAg0ZHDNZg-1739778598-1.2.1.1-xllaqu4CovuewYWuUxbqHOhG.3F1CCNQhsfikuf3WO9t.g_Iqhk.K0vAHXgFPzNW_sktP97N6_POM7DAyA5p12dhpVGHQ89tcMnkIJzMthR.TLEa8U476RoLsvFToUy4FK4eBJjY_P6P4IKBT5dk0YN1sV8zbxt_0_gHC0b6YOrPE7OVvIGS0gqTw4w3_vBpuqeK_SFh6boFTlDswScaz3UF.6ZMsC4qrFxgB0YKDR_Z8kEPN.yoqpOC0.kSjTGshH5iZRD7vhnd_SONvOELW0m7Vh47VuOz5QqZF7Q7oZR.oJufHrzbdmoyLeiGs58DsnpvoJTUoN88az4AwPrCwRaZ0VcI.DZVa89o8U6iO343a7wDDufR3RKLhYCZrWIVzmNdKrsqdGIaE_VpClJNJKSq4U2i5mqo86zVKxt1YuoKklBjhz9KirI1rtipUm.vYMK752Y0SK2cPxYMjkYa6BSQ21CW9IhIBiJq3DzbyrYTQWZ0nl2YzvCWd0cirzAa4fJVH0rSIMnT2lNzN94f2uSC6jxmAquH8xbgoT11Xxey3IYxeU_MZdQYiv6UX7G5m2JLDGOaHgvgNxe3PuOBE4FGFM4iyNzUUSPRZVHLehJmzAuZesD_CRZJtOERj6GIFt2fihUHAQ.ioSDPBN_Qis4FnXKm4HwXJ2Tqoqa9xlaV2r92J.4fYcTyMUdo507n7yHJvLi2bzoaxTJMi0nP8ROuuTfJPeEqXdBlRIAz1oAQwwitbvIjw5cnvJjFxsyTU5ZSf4aynfq5XCQqV0Ms1NvLfCw0aNrMHOnkkIjAdM6wDnS_zQGGiQDMCm5DQ6TvSLX0H.dPJUF7yXfzOSb60bJ3tpzUCCApdhQF.sCcbjBmEPwmTPCh1JvvcfSsUe2epvjX47AXqikesj2rsVHadNxbyvftEzYoIT5OuYrS_Kx9XZUupe3xr.GcwLPIvuJxSeOsWqv3YNcDgdr2ZvwBTow6onpU4u_nQq83Jqr.eddozKlrzWpBMWVc0JPBKlAFuoWnu9PnsIVvLuBiUtMh_AR6t1tetxD34zgkKLBI3FJqoSqJyHnq5zC3YQvW4Z1qeFcBFcwJWdUPIXN1082_GGAJAKAq09FcUrUT6OAIoJlQR_2n.zcfnD3sGwBojyQAlhTyX1BQOu_puO0_hLXiEChUl3GiGUImeIshAJuXhtUBBIV0qZm4cFjVebERj8HMCxlhxlLqPo6PUczQ6dPedVnQ9Mjud38q9dq4j.SDC3xigi.YNX6Jh1iUsDUzH7PKdqGHBc2OLzhIru.ZCqxJG6a0ZmmnV57ZeFhfS9313bfKVX.shqqTBSK775wqkOPPT145P0JMsAE3lfLsvPdXHSA0oPhyDpLJSRvok3_lM.U3PG1.PWQo6Y27lW517s4kFR7xlBO1znVlOz65_wA2xmb2nxdObu3731FLyS8F5HlSswQNHrR1Rx.ti_AkeBMSV4A6GJ4hKxkFX0ViZHmfA8c2AsLqdZO1QCTGqVJ10WW0WQEjvwBjfitqSAL10ApWCZE1ZJt4fxVmvhNOaeq1VFU2lXblzvzUfe8byDrKfb5dDEPNJCHDO9fQxLpfA7PetapmvdzB4JeRtDZRGdlhkn_vZNPqpcb9Y5sCJZk0IRvPm.71XSA2dSC2i60IaZ2BTUV7i6fcEwQZu4dKb3mJvzy3H7ElLRaO9iobnmN4oHbJmXS131wUBG7s35Gv53DZ1FepkLC0a15vQVIytSfybcjabd9lr165vb9v0SW3prCSUhqdxyIrLdMQCY1xxZT3Ru6dUuMf0iElL7umxKO0HkdJWgDGL5LGSEQu5iPZkXobhmR8G0LzujDa7XFCJ207OxnDbM0Hgcfk4HjbKTz9YjqdVeBd_G6oohFVpsBDhEcjhawy9_bSd1Vd09LlnZQZOT4F7rIknDzK7E5_pqjCwMoY1I_3jB.w4sqOFGcqoQ8TENhhnuFMgfSZs1buvLVfJXzSy6_0VwqXtHFzLpdMbg",mdrd: "mPRcD1KzvHPKH2apIQR49JboN_A5Dvr7l69eUe4HlKI-1739778598-1.2.1.1-Olw8ICmc9YfKkRUdRmWARXLO1W0W109f4QhHBXuL8D7gYj4GgfDpjKngU9YKF0QkM1acpLWW67s1a.LVHWaJNIAOfLlQ03evQSlNQR5v4B2nfO50pPA0aOO43K_yd1ryLoZS885E7Y5J5yGU.OvuRHHkc6RbDT.cDLBRrc7Vs1CKwrWaVkDuxa1SH028I7mrnMUSQQKxrgeb10qBx5LJuahoLMd41IVSydX2ALu4pxj.NRT5dV7Mkwxs4grX5A_FLHH6Z5m4Zl6235JI6Db1jwVDLpj.i1qPiA82Jb1rsGRVItsLkbg0v80lGSHCXkqwUJ_W5HmanE92DcKS2nclFzFgGEzJBVmPAHmg1BmshBa4R1DEfSIKz4VSPa_RsRSoCSB78l.166xdbqMchPMU.boCgue3fhI8vh2BM1ER4.JKK3IjIQgbpziUEvPJ9Wtf_iNeKBmPX2HJ8N7_jUzfG07nhMcOOIqY3TAq2dHLqpXaSZfP6rF_mfICS.XXD9Q0uc7ZNwbophL46nYP7W049T.3odRfkmZNStPam7hgnAK5zeVfv.ZqcT8cgnIbx6Lh6msP9mucDsWhbrF3C3.6jBgwsi96JhAk7USi_Ca4NLIa9g6BwOn2PNbkzqVywSpui3nOmC5WNwfXdqFtxH.ON0upG1cfry8eJSFq.nYaxuPqjsbqUS7Tpd8NjkSvu8_fAD2Vt3Hezq.m8rj_9i_K2pft6_gUrbP1zwsKOiMv7.Mp9RSUXbkkFh6DLt6VUHJ5kfmiPf3onf5aY5ePUZFG8LAM7V11Wt9AdiZaGWrCPUinJeQZGJl1jMxaMItTNYeGQ_cZYolTLKVQfVYAJnAH5Bd6WWzo0txtOn_Wm3m8Mn8dkOIUE0R.BjHJBHHXGYflN7S2_oPgNxlxdmwvBT_gyDs0EWyeHVaHd0DssEpVCAPJ9seOVomXb9dMb31uDuKD.jT4C8A1ICTR_LSek_DOX8Sz67.4zjeI7OiCbKRBoBhoJE1hXAXCvQt0R_SzntszxP0p7rpCclpQHU7v8VHgyO_L06vmqksqd4VJAji.a.V_4myW8ivEzfp_gfPwfZlKKaTgZEkwlnCUuS1o4UkMsUVOJqXednSUIX3LrBO8jsap8MsasfVc4rq0BOhPJ_M4LvC4f3SSXo4BR_DH3UBtZUF5xXVv4LS9nBZK.IYYi7jXxrJxwXj8qnlNL.di1FzXnvPrv9jgAIze1LXGybGjuF2tNU3bINvH22elOrPLwvfCeAJ3TFctf909XHFjnbMDhBsnr6CVG88EimnIy9tI1NV5Yz2ZPAYpY6njfMi9nNrZlnVtO1K2HykipOaWK6X3yM0SWR9fb9lT_vKftqh4ajksiUYxGH2sDQWgjChsZM6PcfIjNVuJXHtusw7vuHOTPulrcmDr39tYgwWjQhhejcxQpxIZSqkrHmA2lrfdN848EfrtRd96ou_p0mvWfP3loW0X4rxQ0SDQpSg4KEtBY6ZDrX35CvNo.oh2GHQOI6NoWKo5UCD1UOP6VnCxNXjxW1OXr_nDFVw_7UmLvbYSrYzc1rrzop1o3KYuzWU7exUk1jPAvbsHmFNN2.0EcwN_7xiccc_581v2uYdVnf0Aje7A_zDxVaIW3iTpHSzcnvLs.ZFDZvOuAjABng7NdK7sjXmKrQCAMVT3QOedEkSgtSJO03KH2fMqYWcRlbQm38dRvjzh3JhBnUCDXV96iM_WuFoFt8zhE4Rp7r9pWbgO3bFQWZNfzNxxe1h3vHmy9UJYj4SQt5F5I7hzG2XXeisEHGzi7ZfMmca1bKjiqP7.VgrpYC1SKp8NkEMOpSer7_i2CC8V3ANpfCOq8DW7gH8e1O1lBbPClp0YeywnjcJxQpHyFTh5SL01MFM3wWmdvKLFrIFMgeUhu60KI8X52hvGFyHsGAw2AFY_9EufYhK90Pzhb8UG54NOp5LYYobKbzxmq8ysZ7RBRwltJcCjjR2czHY.dQb1gGeWAvMkUx1v7A"};var cpo = document.createElement('script');cpo.src = '/cdn-cgi/challenge-platform/h/b/orchestrate/chl_page/v1?ray=91342f0f9cbc5cd6';window._cf_chl_opt.cOgUHash = location.hash === '' && location.href.indexOf('#') !== -1 ? '#' : location.hash;window._cf_chl_opt.cOgUQuery = location.search === '' && location.href.slice(0, location.href.length - window._cf_chl_opt.cOgUHash.length).indexOf('?') !== -1 ? '?' : location.search;if (window.history && window.history.replaceState) {var ogU = location.pathname + window._cf_chl_opt.cOgUQuery + window._cf_chl_opt.cOgUHash;history.replaceState(null, null, "\/abstracts\/search?q=global%20reporting%20initiatives&__cf_chl_rt_tk=i93aNDgDAhSjeFF3GVX1u37MAuIojBoW.mBt_CLWfpw-1739778598-1.0.1.1-2m4F_kWMt4p9CMh1HMZBW.9pdq3RPbcZ16Ghk7QsMT4" + window._cf_chl_opt.cOgUHash);cpo.onload = function() {history.replaceState(null, null, ogU);}}document.getElementsByTagName('head')[0].appendChild(cpo);}());</script></body></html>