A closer look at the 'Global Reporting Initiative' sustainability reporting as a tool to implement environmental and social policies: a worldwide sector analysis
Fecha de publicación
2013-07-11ISSN
1535-3958
Resumen
This study analyses the worldwide diffusion of the Global Reporting Initiative’s (GRI) Sustainability Report in all economic sectors from 1999-2011. The logistic curve model (s-shaped curve) is used to assess the current situation on both a global scale and a local scale. Additionally, instability and concentration indices are used to analyse whether the diffusion process developed in a homogeneous manner across economic sectors. Close attention has been paid to the two leading sectors worldwide, although for different reasons: the financial and energy sectors. Findings suggest that energy sector has adopted GRI reporting in an effort to be more sustainable as being more visible, polluting and international. On the other hand, the financial sector could regain market credibility and attract new investors, and GRI reporting could help it to construct a new identity defined by legitimate behaviours and an improved image The paper concludes with some reflections on the usefulness of these reports and trends.
Tipo de documento
Artículo
Versión del documento
Versión aceptada
Lengua
English
Materias (CDU)
33 - Economía
Palabras clave
Desenvolupament sostenible
Sustainable development
Desarrollo sostenible
Política ambiental
Environmental policy
Responsabilitat ambiental
Environmental responsibility
Responsabilidad ambiental
Páginas
30
Publicado por
Wiley-Blackwell
Colección
21; 6
Publicado en
Corporate Social Responsibility and Environmental Management
Citación
Alonso Almeida, María del Mar; Llach, Josep; Marimon Viadiu, Frederic. «A closer look at the 'Global Reporting Initiative' sustainability reporting as a tool to implement environmental and social policies: a worldwide sector analysis». Corporate Social Responsibility and Environmental Management, 2014, vol. 21, núm. 6, p. 318-335. Disponible en: <https://onlinelibrary.wiley.com/doi/full/10.1002/csr.1318>. Fecha de acceso: 02 jul. 2019. https://doi.org/10.1002/csr.1318
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