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Gri Sustainability Reporting Guidelines For Public And Third Sector Organizations: A critical review
Abstract
This article provides a critique of the Global Reporting Initiatives (GRI) guidelines, sustainability reporting (SR) guidelines and also examines their applicability to public and third sector organizations. The article finds that these guidelines promote a ‘managerialist’ approach to sustainability rather than an ecological and eco-justice informed approach, potentially causing them to fall into an evaluatory trap. This means that they do not contribute to sustainability. Since public and third sector organizations have yet to take up SR with the same fervour as the private sector, the opportunity exists to learn from the critique of the use of the GRI reports in practice. As such this article examines the implications of this finding for public and third sector organizations. A conclusion is that there is an opportunity for the GRI to develop guidelines further in line with existing practice to increase their relevance and utility.
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Citations
Cited by
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Milne, M. J., & Gray, R. (2013) · Journal of Business Ethics · doi:10.1007/s10551-012-1543-8 · Cited by 1,240
Reflections and projections: A decade of Intellectual Capital Accounting Research
Guthrie, J., Ricceri, F., & Dumay, J. (2012) · The British Accounting Review · doi:10.1016/j.bar.2012.03.004 · Cited by 698
Self-citationThe determinants of business contribution to the 2030 Agenda: Introducing the SDG Reporting Score
Pizzi, S., Rosati, F., & Venturelli, A. (2021) · Business Strategy and the Environment · doi:10.1002/bse.2628 · Cited by 426
True transparency or mere decoupling? The study of selective disclosure in sustainability reporting
Roszkowska-Menkes, M., Aluchna, M., & Kamiński, B. (2024) · Critical Perspectives on Accounting · doi:10.1016/j.cpa.2023.102700 · Cited by 125
Metadata
- Authors
- Dumay, J., Guthrie, J., & Farneti, F.
- Venue
- Public Management Review
- Publisher
- Informa UK Limited
- Published
- 2010-07
- Volume
- 12
- Issue
- 4
- Pages
- 531-548
- ISSN
- 1461-667X (ISSN-L)
- 1471-9037
- 1471-9045
- OpenAlex
- W1594375059
- Cited by
- 364
- References
- 0
- FWCI
- 28.09
- Type
- journal article
- Language
- en
- Open access
- closed
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- Dumay, J., Guthrie, J., & Farneti, F. (2010). Gri Sustainability Reporting Guidelines For Public And Third Sector Organizations: A critical review. Public Management Review. https://doi.org/10.1080/14719037.2010.496266
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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.
