The DOI matches its Crossref record; 58 of the 58 references it cites were found in a registry or an index.
A Closer Look at the ‘Global Reporting Initiative’ Sustainability Reporting as a Tool to Implement Environmental and Social Policies: A Worldwide Sector Analysis
Open accessAbstract
This study analyses the worldwide diffusion of the Global Reporting Initiative's (GRI) Sustainability Report in all economic sectors from 1999 to 2011. The logistic curve model (s‐shaped curve) is used to assess the current situation on both a global scale and a local scale. Additionally, instability and concentration indices are used to analyse whether the diffusion process developed in a homogeneous manner across economic sectors. Although for different reasons, close attention has been paid to the two leading sectors worldwide: the financial and energy sectors. Findings suggest that the energy sector has adopted GRI reporting in an effort to be more sustainable as it is more visible, polluting, and international. On the other hand, the financial sector could regain market credibility and attract new investors, and GRI reporting could help it to construct a new identity defined by legitimate behaviours and an improved image. The paper concludes with some reflections on the usefulness of these reports and trends. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment
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Organizational responses to environmental demands: opening the black box
Delmas, M. A., & Toffel, M. W. (2008) · Strategic Management Journal · doi:10.1002/smj.701 · Cited by 1,467
Factors influencing the quality of corporate environmental disclosure
Brammer, S., & Pavelin, S. (2008) · Business Strategy and the Environment · doi:10.1002/bse.506 · Cited by 950
Determinants of voluntary CSR disclosure: empirical evidence from Germany
Gamerschlag, R., Möller, K., & Verbeeten, F. (2011) · Review of Managerial Science · doi:10.1007/s11846-010-0052-3 · Cited by 926
Kolk, A. (2008) · Business Strategy and the Environment · doi:10.1002/bse.511 · Cited by 807
Environmental Reporting and its Relation to Corporate Environmental Performance
CLARKSON, P. M., OVERELL, M. B., & CHAPPLE, L. (2011) · Abacus · doi:10.1111/j.1467-6281.2011.00330.x · Cited by 707
An Analysis of Indicators Disclosed in Corporate Sustainability Reports
Roca, L. C., & Searcy, C. (2012) · Journal of Cleaner Production · doi:10.1016/j.jclepro.2011.08.002 · Cited by 670
Building institutions based on information disclosure: lessons from GRI's sustainability reporting
Brown, H. S., de Jong, M., & Levy, D. L. (2009) · Journal of Cleaner Production · doi:10.1016/j.jclepro.2008.12.009 · Cited by 659
Building a New Institutional Infrastructure for Corporate Responsibility
Waddock, S. (2008) · Academy of Management Perspectives · doi:10.5465/amp.2008.34587997 · Cited by 628
Inter-linking issues and dimensions in sustainability reporting
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Cited by
Corporate sustainability assessments: a systematic literature review and conceptual framework
Pranugrahaning, A., Donovan, J. D., Topple, C., & Masli, E. K. (2021) · Journal of Cleaner Production · doi:10.1016/j.jclepro.2021.126385 · Cited by 65
Corporate sustainability assessments in the information communication technology sector in Malaysia
Pranugrahaning, A., Denis Donovan, J., Topple, C., & Kordi Masli, E. (2020) · Sustainability · doi:10.3390/su12219271 · Cited by 8
“While it is evident that companies adopt various sets of indicators to measure their sustainability performance, it appears critical to link the indicators with the reporting scenario that companies may have to adopt [58,59].”
Background
Metadata
- Authors
- del Mar Alonso‐Almeida, M., Llach, J., & Marimon, F.
- Venue
- Corporate Social Responsibility and Environmental Management
- Publisher
- Wiley
- Published
- 2013-07-11
- Volume
- 21
- Issue
- 6
- Pages
- 318-335
- ISSN
- 1535-3958 (ISSN-L)
- 1535-3966
- OpenAlex
- W1751463869
- Cited by
- 274
- References
- 58
- FWCI
- 32.83
- Type
- journal article
- Language
- en
- Open access
- green
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- del Mar Alonso‐Almeida, M., Llach, J., & Marimon, F. (2014). A Closer Look at the ‘Global Reporting Initiative’ Sustainability Reporting as a Tool to Implement Environmental and Social Policies: A Worldwide Sector Analysis. Corporate Social Responsibility and Environmental Management. https://doi.org/10.1002/csr.1318
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
