Abstract
AbstractThis article aimed to propose and test a model to assess the potential of sustainability reporting (SR) standards as facilitators for knowledge and technology transfer (KTT), the Sustainable Reporting Knowledge and Technology Transfer (SURKaTT) Model. The proposed model can be used mainly by researchers and public organizations that intend to or are currently conducting SR initiatives. It can be used to assess and compare SR standards, being a facilitator to KTT processes. GRI, a worldwide well‐known SR standard was assessed using the SURKaTT Model, and results show that GRI performed at only 58.8% of its potential to facilitate KTT processes. This pioneering approach can encourage researchers onto developing further criteria to assess the possibilities of KTT in SR, and it is a kick‐off start for SR to be considered a both purposeful and serendipitous source of KTT initiatives.
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