Empirical findings support that the adoption of international reporting standards such as GRI leads to increased harmonization and transparency in cross-country comparisons as well as to higher levels of CSR disclosure (Fortanier et al. 2011; Nikolaeva and Bicho 2011).
Increased harmonization of the assessment procedure may improve the overall process.
Unfortunately, HIROs has made little information available on its goals or on how it aims to achieve increased harmonization, alignment and coordination.
UN Secretary General Kofi Anan also contributed to this censure, arguing for the need for administrative reform, while organizing international conferences advocating increased harmonization and coordination between UN agencies [ 19].
Additionally, prioritization mechanisms are necessary to facilitate the current demand for increased harmonization of health research at a global level [ 4, 7- 10], particularly in combination with analyses of financial flows for health research [ 9, 11, 12] and burden of disease studies [ 13, 14].
The Paris Declaration on Aid Effectiveness, endorsed in 2005, is an international agreement with 130 signatories (including more than 100 countries and organizations), which calls for increased harmonization, alignment and management of aid and sets out indicators by which results can be monitored [ 5].
Second, over the past decade many countries have adopted IFRS in an attempt to increase the harmonization and global convergence of accounting rules and reporting standards.
To enable investigation of between-country differences, there is a need for the increased collection, harmonization and utilization of comparable cross-national data.
I believe there is an increasing amount of harmonization in this space, whether it be GRI, or the UN Global Compact, SASB or the IIRC.
In recent years, various socioeconomic developments, especially in the political sphere, and not least an increasing internationalization and harmonization of university performance, have led to numerous changes in the European university sector (De Filippo et al. 2012; Delgado-Márquez et al. 2013).
