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dc.contributor.authorAlonso-Almeida, María del Mar
dc.contributor.authorLlach, Josep
dc.contributor.authorMarimon Viadiu, Frederic
dc.date.accessioned2019-07-02T10:06:58Z
dc.date.available2019-07-02T10:06:58Z
dc.date.issued2013-07-11
dc.identifier.citationAlonso 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.1318ca
dc.identifier.issn1535-3958ca
dc.identifier.urihttp://hdl.handle.net/20.500.12328/1109
dc.description.abstractThis 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.ca
dc.format.extent30ca
dc.language.isoengca
dc.publisherWiley-Blackwellca
dc.relation.ispartofCorporate Social Responsibility and Environmental Managementca
dc.relation.ispartofseries21;6
dc.rightshttp://creativecommons.org/licenses/by-nc-nd/4.0/ca
dc.rightsAttribution-NonCommercial-NoDerivatives 4.0 International*
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0/*
dc.subject.otherDesenvolupament sostenibleca
dc.subject.otherSustainable developmentca
dc.subject.otherDesarrollo sostenibleca
dc.subject.otherPolítica ambientalca
dc.subject.otherEnvironmental policyca
dc.subject.otherResponsabilitat ambientalca
dc.subject.otherEnvironmental responsibilityca
dc.subject.otherResponsabilidad ambientalca
dc.titleA closer look at the 'Global Reporting Initiative' sustainability reporting as a tool to implement environmental and social policies: a worldwide sector analysisca
dc.typeinfo:eu-repo/semantics/articleca
dc.description.versioninfo:eu-repo/semantics/acceptedVersionca
dc.embargo.terms24 mesosca
dc.subject.udc33ca
dc.identifier.doihttps://doi.org/10.1002/csr.1318ca


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