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GRI and the camouflaging of corporate unsustainability
Abstract
Sustainable development or sustainability concept has become increasingly relevant in corporate executive's agenda after Brundtland Report was launched in 1987. Social and environmental accounting and reporting plays a relevant role in this context to analyse sustainability performance of the organizations. The Global Reporting Initiative (GRI) sustainability reporting guidelines were developed as a way of helping organizations to report on their environmental, social and economic performance and to increase their accountability. However, evidence from practice seems to show a different reality. Some organizations that label themselves as GRI reporters do not behave in a responsible way concerning sustainability question, like gas emissions, social equity or human rights.
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Citations
Cited by
Gray, R. (2010) · Accounting, Organizations and Society · doi:10.1016/j.aos.2009.04.006 · Cited by 1,312
Milne, M. J., & Gray, R. (2013) · Journal of Business Ethics · doi:10.1007/s10551-012-1543-8 · Cited by 1,240
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
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
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
Metadata
- Authors
- Moneva, J. M., Archel, P., & Correa, C.
- Venue
- Accounting Forum
- Publisher
- Informa UK Limited
- Published
- 2006-06
- Volume
- 30
- Issue
- 2
- Pages
- 121-137
- ISSN
- 0155-9982 (ISSN-L)
- 1467-6303
- OpenAlex
- W2030701346
- Cited by
- 630
- References
- 0
- FWCI
- 44.63
- 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).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
