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Tamed transparency: how information disclosure under the global reporting initiative fails to empower

Open access
Dingwerth, Klaus, Eichinger, Margot·2010·Global Environmental Politics
DOI 10.1162/glep_a_00015
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Abstract

In this contribution, we explore the tensions that seem inherent in the claim that transparency policies “empower” the users of disclosed information vis-àvis those who are asked to provide the information. Since these tensions are particularly relevant in relation to voluntary disclosure, our analysis focuses on the Global Reporting Initiative (GRI) as the world's leading voluntary corporate non-financial reporting scheme. Corporate sustainability reporting is often hailed as a powerful instrument to improve the environmental performance of business and to empower societal groups, including consumers, in their relations with the corporate world. Yet, our analysis illustrates that the relationship between transparency and empowerment is conflictual at all four levels of activity examined in this article: in the rhetoric and policies of the GRI as well as in the actual reporting practice and in the activities of intermediaries in response to the organization's disclosure standard.

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  • Supply chain transparency information is usually made public in a complex, abstract and vague manner, which can obscure the ability and willingness of individual users to interpret given information accurately and act accordingly.

    “Second, supply chain transparency information is usually made public in a complex, abstract and vague manner.This can obscure the ability and willingness of individual users to interpret given information accurately and act accordingly (Dingwerth and Eichinger, 2010).”

    From Making deforestation risk visible. Discourses on bovine leather supply chain in Brazil (2020) · cites this paper as Dingwerth and Eichinger, 2010

    The Conclusion (page not available in our copy) says automotive-sector GRI reports contain information that is often incomparable, largely incomprehensible, and of limited value to readers. That supports the concern about users interpreting and using disclosures, but the paper does not establish that supply-chain transparency information is usually presented in a complex, abstract, and vague manner or that it reduces individual users’ willingness to act. (LLM, conf=0.85)

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2 of the 32 references couldn’t be matched to a known paper.

Research works printed but not linked: 10

  1. ---. 2004. GRI Stakeholder Bulletin, Issue 11, (5 July 2004). Amsterdam: Global Re- porting Initiative [document on ªle with author].
  2. ---. 2005. GRI G3 Development Work in Progress Edition 1, (March 2005). Amster- dam: Global Reporting Initiative [document on ªle with author].
  3. ---. 2007b. News 2007: Sponsorship Opportunities Available for the 2008 GRI Global Conference on Sustainability and Transparency. Available at: http://www .globalreporting.org/NewsEventsPress/LatestNews/2007/ NewsOct07Sponsors.htm, accessed 9 April 2009.
  4. ---. 2007c. News 2007: Introducing the GRI Readers Choice Awards: Readers to Iden- tify the Best Sustainability Reports Worldwide. Press Release, (27 August 2007). Available at: http://www.globalreporting.org/NewsEventsPress/PressResources/ PR280808RCA.htm, accessed 30 March 2009.
  5. ---. 2008c. Press Resources: World Governments Take Notice of Sustainability Re- porting. Available at: http://www.globalreporting.org/NewsEventsPress/Press Re- sources/Press ReleaseMar08.htm, accessed 10 April 2009.
  6. ---. 2009c. Press Resources: Sustainability Disclosure Guidance is On the Way for Me- dia Industry, (26 February 2009). Available at: http://www.globalreporting.org/ NewsEventsPress/PressResources/PressRelease26Feb2009Media.htm, accessed 10 April 2009.
  7. ---. 2009d. Press Resources: Number of Companies Worldwide Reporting on their Sustainability Performance Reaches Record High, Yet Still a Minority. Available at: http://www.globalreporting.org/NewsEventsPress/PressResources/PressRelease_14 _July_2006_1000GRIReports.htm, accessed 8 November 2009.
  8. Hahn, Tobias, Frank Figge, Ralf Barkenmeyer, and Andrea Liesen. 2009. Sustainable Value in Automobile Manufacturing: An Analysis of the Sustainability Performance of Automo- bile Manufacturers Worldwide. 2nd edition. Belfast, Marseille and Berlin: Sustainable Value Research Ltd.
  9. Isaksson, Raine, and Ulrich Steimle. 2008. What Does GRI-Reporting Tell Us About Cor- porate Sustainability? Unpublished paper presented at the 11th Quality Manage- ment and Organizational Development Conference, Helsingborg.
  10. KPMG and SustainAbility. 2008. Count Me In: The Readers' Take on Sustainability Reporting. Amstelveen and London: KPMG and SustainAbility. Kritische Aktionäre. 2001. Kritische Aktionäre demaskieren ethischen Aktienindex FTSE4Good. Press Release, (30 July 2001). Available at: http://www .kritischeaktionaere.de/Archiv/Aktuelles/FTSE4Good/ftse4good.html, accessed 17 November 2009.

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Authors
Dingwerth, K., & Eichinger, M.
Affiliations
University of Bremen (DE)
ORCID
Dingwerth, Klaus
Venue
Global Environmental Politics
Publisher
MIT Press - Journals
Published
2010-08
Volume
10
Issue
3
Pages
74-96
ISSN
  • 1526-3800 (ISSN-L)
  • 1536-0091
DOI
10.1162/glep_a_00015
OpenAlex
W2029292915
Cited by
234
References
32
Citations by year
2026: 2 · 2025: 5 · 2024: 9 · 2023: 14 · 2022: 18 · 2021: 15 · 2020: 21 · 2019: 33 · 2018: 29 · 2017: 17 · 2016: 15 · 2015: 11 · 2014: 16 · 2013: 8 · 2012: 13
FWCI
26.93
Type
journal article
Language
en
Open access
Locations
  • Global Environmental Politics (publishedVersion)
  • RePEc: Research Papers in Economics (submittedVersion)
  • Project Muse (Johns Hopkins University) (submittedVersion)
  • Alexandria (UniSG) (University of St.Gallen) (submittedVersion)
Topics
  • Social Sciences › Business, Management and Accounting › Strategy and Management › Corporate Social Responsibility Reporting
  • Social Sciences › Business, Management and Accounting › Strategy and Management › Governance, Compliance, and Sustainability
  • Social Sciences › Business, Management and Accounting › Strategy and Management › Global trade, sustainability, and social impact
Keywords
Global Reporting Initiative, corporate sustainability reporting, voluntary disclosure, transparency, empowerment, non-financial reporting, stakeholder relations

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