Journal ArticleDOI
GRI and the camouflaging of corporate unsustainability
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In this paper, 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.About:
This article is published in Accounting Forum.The article was published on 2006-06-01. It has received 542 citations till now. The article focuses on the topics: Sustainability reporting & Social sustainability.read more
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Is accounting for sustainability actually accounting for sustainability…and how would we know? An exploration of narratives of organisations and the planet
TL;DR: In this paper, an auto-critique of accounting for sustainability via an examination of meanings and contradictions in sustainable development is presented, leading towards a suggestion for the development of multiple and conditional narratives that whilst no longer realist or totalising, explicitly challenge the hegemonic claims of business movements in the arena of sustainability and sustainable development.
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W(h)ither Ecology? The Triple Bottom Line, the Global Reporting Initiative, and Corporate Sustainability Reporting
Markus J. Milne,Rob Gray +1 more
TL;DR: In this paper, the authors identify and isolate the concept of the "triple bottom line" (TBL) as a core and dominant idea that continues to pervade business reporting, and business engagement with sustainability.
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Determinants of voluntary CSR disclosure: empirical evidence from Germany
TL;DR: In this article, a CSR disclosure index based on the Global Reporting Initiative (GRI) guidelines was constructed for 130 German companies' CSR disclosures (470 firm-year observations) to investigate the determinants of these voluntary disclosure activities.
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CSR reporting practices and the quality of disclosure: An empirical analysis
TL;DR: In this paper, the authors investigate the use of three reporting practices: stand-alone reports, assurance, and reporting guidance in relation to disclosure proxies that capture the quality of disclosure along three complementary dimensions: the content of the information disclosed, the type of information used to describe and discuss CSR issues, and the managerial orientation.
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Building institutions based on information disclosure: lessons from GRI's sustainability reporting
TL;DR: The Global Reporting Initiative (GRI) is the best-known framework for voluntary reporting of environmental and social performance by business worldwide as discussed by the authors. But the institutional logic of this new entity, as an instrument for corporate sustainability management, leaves out one of the central elements of the initial vision for GRI: as a mobilizing agent for many societal actors.
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Towards the Sustainable Corporation: Win-Win-Win Business Strategies for Sustainable Development:
TL;DR: In this article, the authors trace the development of some of those pressures, highlighting industries in the firing line, and examining some of the concerns of consumers, looking at the ways in which companies can turn the environment game into one in which they, their customers, and the environment are all winners.
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A Study of the Environmental Disclosure Practices of Australian Corporations
Craig Deegan,Ben Gordon +1 more
TL;DR: In this article, the authors investigated the environmental disclosure practices of Australian corporate entities and found that the extent of corporate environmental disclosure is positively associated with the environmental lobby groups' concern about the environmental performance of companies within particular industries.
Book
Accounting and accountability : changes and challenges in corporate social and environmental reporting
TL;DR: The authors focused on the role and critical evaluation of corporate social and environmental reporting in meeting the demands for greater systems perspective, and links to reporting practice through the study and analysis of its historical emergence and patterns, as well as recent international developments and initiatives.
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What is Sustainable Development? Goals, Indicators, Values, and Practice
TL;DR: In this paper, what is sustainable development? Goals, indicators, values, and practice, and how sustainable development can be achieved is discussed. Environment: Science and Policy for Sustainable Development: Vol. 47, No. 3, pp 8-21.