A closer look at the 'Global Reporting Initiative' sustainability reporting as a tool to implement environmental and social policies: a worldwide sector analysis
Data de publicació
2013-07-11ISSN
1535-3958
Resum
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.
Tipus de document
Article
Versió del document
Versió acceptada
Llengua
English
Matèries (CDU)
33 - Economia
Paraules clau
Desenvolupament sostenible
Sustainable development
Desarrollo sostenible
Política ambiental
Environmental policy
Responsabilitat ambiental
Environmental responsibility
Responsabilidad ambiental
Pàgines
30
Publicat per
Wiley-Blackwell
Col·lecció
21; 6
Publicat a
Corporate Social Responsibility and Environmental Management
Citació
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
Aquest element apareix en la col·lecció o col·leccions següent(s)
Drets
http://creativecommons.org/licenses/by-nc-nd/4.0/
Excepte que s'indiqui una altra cosa, la llicència de l'ítem es descriu com http://creativecommons.org/licenses/by-nc-nd/4.0/