The DOI matches its Crossref record; 17 of the 17 references it cites were found in a registry or an index.
The Global Reporting Initiative and corporate sustainability reporting in Swedish companies
Abstract
With empirical evidence from Swedish companies, this paper analyses the phenomenon of corporate sustainability reporting (CSR) in general and the use of CSR guidelines developed by the Global Reporting Initiative (GRI) in particular. The main questions at issue are why companies have chosen to use the GRI guidelines and how this has affected corporate social responsibility and environmental management. From interviews with all Swedish companies that use the guidelines, we have found that companies produce CSRs mainly to seek organizational legitimacy, and that the main reason for use of the GRI guidelines is an expectation of increasing credibility of the CSR, but also that it provides a template for how to design a report. Moreover, we have found that the CSR report and the GRI guidelines are of more help for internal than external communication at this stage of development. It could help corporations to learn about themselves and to see what has actually been done in the organization. In all, the GRI guidelines would have the potential for gaining visibility and control of the triple bottom line on a corporate level, but they are in need of further development, not least in relation to the issue of verification. Copyright © 2003 John Wiley & Sons, Ltd and ERP Environment.
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Cited by
Milne, M. J., & Gray, R. (2013) · Journal of Business Ethics · doi:10.1007/s10551-012-1543-8 · Cited by 1,240
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
Corporate environmental disclosures about the effects of climate change
Stanny, E., & Ely, K. (2008) · Corporate Social Responsibility and Environmental Management · doi:10.1002/csr.175 · Cited by 512
The quality of sustainability reports and impression management: A stakeholder perspective
Diouf, D., & Boiral, O. (2017) · Accounting, Auditing & Accountability Journal · doi:10.1108/aaaj-04-2015-2044 · Cited by 429
Hąbek, P., & Wolniak, R. (2016) · Quality & Quantity · doi:10.1007/s11135-014-0155-z · Cited by 353
Metadata
- Authors
- Hedberg, C., & von Malmborg, F.
- Venue
- Corporate Social Responsibility and Environmental Management
- Publisher
- Wiley
- Published
- 2003-08-18
- Volume
- 10
- Issue
- 3
- Pages
- 153-164
- ISSN
- 1535-3958 (ISSN-L)
- 1535-3966
- OpenAlex
- W2099822812
- Cited by
- 334
- References
- 17
- FWCI
- 16.69
- Type
- journal article
- Language
- en
- Open access
- closed
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
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