Cited by 238Corporate Social Responsibility ReportingGovernance, Compliance, and SustainabilityGlobal trade, sustainability, and social impact

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Tamed Transparency: How Information Disclosure under the Global Reporting Initiative Fails to Empower

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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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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: bronze
doi.org
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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Tamed Transparency: How Information Disclosure under the Global Reporting Initiative Fails to Empower

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