메뉴 건너뛰기




Volumn 12, Issue 4, 2010, Pages 531-548

GRI sustainability reporting guidelines for public and third sector organizations: A critical review

Author keywords

Critique; GRI; Public sector; SR guidelines; Sustainability reporting; Third sector

Indexed keywords


EID: 77954697512     PISSN: 14719037     EISSN: 14719045     Source Type: Journal    
DOI: 10.1080/14719037.2010.496266     Document Type: Article
Times cited : (245)

References (49)
  • 2
    • 77954737088 scopus 로고    scopus 로고
    • AccountAbility, London: AccountAbility
    • AccountAbility (2008b) AA1000 Assurance Standard 2008, London: AccountAbility.
    • (2008) AA1000 Assurance Standard 2008
  • 3
    • 84986037606 scopus 로고    scopus 로고
    • Internal Organisational Factors Influencing Corporate Social and Ethical Reporting: Beyond Current Theorising
    • Adams, C. A. (2002) Internal Organisational Factors Influencing Corporate Social and Ethical Reporting: Beyond Current Theorising. Accounting, Auditing & Accountability Journal, 15: 2 pp223-50.
    • (2002) Accounting, Auditing & Accountability Journal , vol.15 , Issue.2 , pp. 223-250
    • Adams, C.A.1
  • 5
    • 20444454260 scopus 로고    scopus 로고
    • Environmental Accounting and Change in UK Local Government
    • Ball, A. (2005) Environmental Accounting and Change in UK Local Government. Accounting, Auditing & Accountability Journal, 18: 3 pp346-73.
    • (2005) Accounting, Auditing & Accountability Journal , vol.18 , Issue.3 , pp. 346-373
    • Ball, A.1
  • 6
    • 55449099663 scopus 로고    scopus 로고
    • Editorial: Accounting and Reporting for Sustainable Development in Public Service Organizations
    • Ball, A. and Bebbington, J. (2008) Editorial: Accounting and Reporting for Sustainable Development in Public Service Organizations. Public Money & Management, 28: 6 pp323-6.
    • (2008) Public Money & Management , vol.28 , Issue.6 , pp. 323-326
    • Ball, A.1    Bebbington, J.2
  • 7
    • 55449109852 scopus 로고    scopus 로고
    • Sustainability Accounting and Accountability in the Public Sector
    • in J. Unerman, J. Bebbington and B. O'Dwyer (eds), Oxon & New York: Routledge
    • Ball, A. and Grubnic, S. (2007) 'Sustainability Accounting and Accountability in the Public Sector' in J. Unerman, J. Bebbington and B. O'Dwyer (eds) Sustainability Accounting and Accountability, Oxon & New York: Routledge.
    • (2007) Sustainability Accounting and Accountability
    • Ball, A.1    Grubnic, S.2
  • 8
    • 33746347074 scopus 로고    scopus 로고
    • Waste Management, the Challenges of the PFI and Sustainability Reporting
    • Ball, A., Broadbent, J. and Jarvis, T. (2006) Waste Management, the Challenges of the PFI and Sustainability Reporting. Business Strategy and the Environment, 15: 4 pp258-74.
    • (2006) Business Strategy and The Environment , vol.15 , Issue.4 , pp. 258-274
    • Ball, A.1    Broadbent, J.2    Jarvis, T.3
  • 10
  • 11
    • 0030163591 scopus 로고    scopus 로고
    • The Ecological Accountant: From the Cogito to Thinking Like a Mountain
    • Birkin, F. (1996) The Ecological Accountant: From the Cogito to Thinking Like a Mountain. Critical Perspectives on Accounting, 7: 3 pp231-57.
    • (1996) Critical Perspectives On Accounting , vol.7 , Issue.3 , pp. 231-257
    • Birkin, F.1
  • 12
    • 0000228751 scopus 로고    scopus 로고
    • The Art of Accounting for Science: A Prerequisite for Sustainable Development?
    • Birkin, F. (2000) The Art of Accounting for Science: A Prerequisite for Sustainable Development? Critical Perspectives on Accounting, 11: 3 pp289-309.
    • (2000) Critical Perspectives On Accounting , vol.11 , Issue.3 , pp. 289-309
    • Birkin, F.1
  • 15
    • 77954705672 scopus 로고    scopus 로고
    • Consiglio Nazionale Dei Dottori Commercialisti - Commissione Aziende Non Profit (CNDC), Rome: Consiglio Nazionale Dei Dottori Commercialisti
    • Consiglio Nazionale Dei Dottori Commercialisti - Commissione Aziende Non Profit (CNDC) (2007) Code for Not for Profit Organizations, Rome: Consiglio Nazionale Dei Dottori Commercialisti.
    • (2007) Code For Not For Profit Organizations
  • 16
    • 77954750068 scopus 로고    scopus 로고
    • corporateregister.com (CR) (2009) Available at
    • corporateregister.com (CR) (2009) Available at http://www.corporateregister.com/
  • 17
    • 34249797927 scopus 로고    scopus 로고
    • Social Accounting at Traidcraft Plc: A Struggle for the Meaning of Fair Trade
    • Dey, C. (2007) Social Accounting at Traidcraft Plc: A Struggle for the Meaning of Fair Trade. Accounting, Auditing & Accountability Journal, 20: 3 pp423-45.
    • (2007) Accounting, Auditing & Accountability Journal , vol.20 , Issue.3 , pp. 423-445
    • Dey, C.1
  • 19
    • 68049114496 scopus 로고    scopus 로고
    • Intellectual Capital Measurement: A Critical Approach
    • Dumay, J. C. (2009a) Intellectual Capital Measurement: A Critical Approach. Journal of Intellectual Capital, 10: 2 pp190-210.
    • (2009) Journal of Intellectual Capital , vol.10 , Issue.2 , pp. 190-210
    • Dumay, J.C.1
  • 20
    • 77954706354 scopus 로고    scopus 로고
    • Paper presented at the 2009 European Conference on Intellectual Capital, INHolland University, Haarlem, The Netherlands, 28-9 April 2009
    • Dumay, J. C. (2009b) 'Transforming the Utility of IC Narrative: An Interventionist and Strategic Approach'. Paper presented at the 2009 European Conference on Intellectual Capital, INHolland University, Haarlem, The Netherlands, 28-9 April 2009.
    • (2009) Transforming the Utility of IC Narrative: An Interventionist and Strategic Approach
    • Dumay, J.C.1
  • 21
    • 67349129013 scopus 로고    scopus 로고
    • Sustainability Reporting by Australian Public Sector Organisations: Why They Report?
    • Farneti, F. and Guthrie, J. (2009) Sustainability Reporting by Australian Public Sector Organisations: Why They Report? Accounting Forum, 33: 1 pp89-98.
    • (2009) Accounting Forum , vol.33 , Issue.1 , pp. 89-98
    • Farneti, F.1    Guthrie, J.2
  • 22
    • 77954693125 scopus 로고    scopus 로고
    • Social Reports in Italian Local Governments: What Is Not Reported
    • in S. P. Osborne and A. Ball (eds), Environmental and Societal Sustainability in the Twenty First Century, London: Routledge
    • Farneti, F., Guthrie, J. and Siboni, B. (2010) 'Social Reports in Italian Local Governments: What Is Not Reported' in S. P. Osborne and A. Ball (eds) Social Audit, Social Accounting and Accountability: Environmental and Societal Sustainability in the Twenty First Century, London: Routledge.
    • (2010) Social Audit, Social Accounting and Accountability
    • Farneti, F.1    Guthrie, J.2    Siboni, B.3
  • 25
    • 70349245010 scopus 로고    scopus 로고
    • Global Reporting Initiative (GRI), Amsterdam: Global Reporting Initiative
    • Global Reporting Initiative (GRI) (2006) Sustainability Reporting Guidelines, Amsterdam: Global Reporting Initiative.
    • (2006) Sustainability Reporting Guidelines
  • 26
    • 79957529002 scopus 로고    scopus 로고
    • Global Reporting Initiative (GRI), Available at
    • Global Reporting Initiative (GRI) (2009) GRI Reports List: Who Is Reporting? Available at http://www.globalreporting.org/GRIReports/ GRIReportsList/
    • (2009) GRI Reports List: Who is Reporting?
  • 27
    • 33750708287 scopus 로고    scopus 로고
    • Social, Environmental and Sustainability Reporting and Organisational Value Creation? Whose Value? Whose Creation?
    • Gray, R. (2006) Social, Environmental and Sustainability Reporting and Organisational Value Creation? Whose Value? Whose Creation? Accounting, Auditing & Accountability Journal, 19: 6 pp793-819.
    • (2006) Accounting, Auditing & Accountability Journal , vol.19 , Issue.6 , pp. 793-819
    • Gray, R.1
  • 28
    • 76049123405 scopus 로고    scopus 로고
    • Is Accounting for Sustainability Actually Accounting for Sustainability... and How Would We Know? An Exploration of Narratives of Organisations and the Planet
    • Gray, R. (2010) 'Is Accounting for Sustainability Actually Accounting for Sustainability... and How Would We Know? An Exploration of Narratives of Organisations and the Planet. Accounting, Organizations and Society, 35: 1 pp47-62.
    • (2010) Accounting, Organizations and Society , vol.35 , Issue.1 , pp. 47-62
    • Gray, R.1
  • 29
    • 77954696471 scopus 로고    scopus 로고
    • Gruppo di studio per la statuizione dei principi per la redazione del bilancio sociale (GBS), Milan: Gruppo di studio per la statuizione dei principi per la redazione del bilancio sociale
    • Gruppo di studio per la statuizione dei principi per la redazione del bilancio sociale (GBS) (2005) La Rendicontazione Sociale Nel Settore Pubblico, Milan: Gruppo di studio per la statuizione dei principi per la redazione del bilancio sociale.
    • (2005) La Rendicontazione Sociale Nel Settore Pubblico
  • 30
  • 31
    • 55449088956 scopus 로고    scopus 로고
    • GRI Sustainability Reporting by Australian Public Sector Organizations
    • Guthrie, J. and Farneti, F. (2008) GRI Sustainability Reporting by Australian Public Sector Organizations. Public Money & Management, 28: 6 pp361-66.
    • (2008) Public Money & Management , vol.28 , Issue.6 , pp. 361-366
    • Guthrie, J.1    Farneti, F.2
  • 32
    • 77954715194 scopus 로고    scopus 로고
    • London: The Royal Institution of Great Britain
    • Hubbard, G. (2009) Unsustainable Reporting, London: The Royal Institution of Great Britain.
    • (2009) Unsustainable Reporting
    • Hubbard, G.1
  • 33
    • 77954710278 scopus 로고    scopus 로고
    • International Finance Corporation (IFC) and World Bank Group (WBG), Washington, DC: Environment and Social Development Department, International Finance Corporation
    • International Finance Corporation (IFC) and World Bank Group (WBG) (2007) Environmental, Health, and Safety (EHS) Guidelines, Washington, DC: Environment and Social Development Department, International Finance Corporation.
    • (2007) Environmental, Health, and Safety (EHS) Guidelines
  • 34
    • 0030094265 scopus 로고    scopus 로고
    • On Sustainability: The Environment and Management Accounting
    • Milne, M. J. (1996) On Sustainability: The Environment and Management Accounting. Management Accounting Research, 7: 1 pp135-61.
    • (1996) Management Accounting Research , vol.7 , Issue.1 , pp. 135-161
    • Milne, M.J.1
  • 35
    • 38949088072 scopus 로고    scopus 로고
    • Downsizing Reg (You and Me)! The "Real" Sustainability Agenda
    • St Andrews: The Centre for Social Environmental Accounting Research (CSEAR), University of St Andrews, in R. Gray and J. Guthrie (eds)
    • Milne, M. J. (2007) 'Downsizing Reg (You and Me)! The "Real" Sustainability Agenda' in R. Gray and J. Guthrie (eds) Social Accounting, Mega Accounting and Beyond: A Festschrift in Honour of M.R.Mathews, St Andrews: The Centre for Social Environmental Accounting Research (CSEAR), University of St Andrews.
    • (2007) Social Accounting, Mega Accounting and Beyond: A Festschrift In Honour of M.R.Mathews
    • Milne, M.J.1
  • 37
    • 71949121852 scopus 로고    scopus 로고
    • Words Not Actions! The Ideological Role of Sustainable Development Reporting
    • Milne, M. J., Tregidga, H. and Walton, S. (2009) Words Not Actions! The Ideological Role of Sustainable Development Reporting. Accounting, Auditing & Accountability Journal, 22: 8 pp1211-57.
    • (2009) Accounting, Auditing & Accountability Journal , vol.22 , Issue.8 , pp. 1211-1257
    • Milne, M.J.1    Tregidga, H.2    Walton, S.3
  • 38
    • 36248994520 scopus 로고    scopus 로고
    • OECD, Paris: Corporate Affairs Division, Directorate for Financial and Enterprise Affairs, Organisation for Economic Co-operation and Development
    • OECD (2006) Intellectual Assets and Value Creation: Implications for Corporate Reporting, Paris: Corporate Affairs Division, Directorate for Financial and Enterprise Affairs, Organisation for Economic Co-operation and Development.
    • (2006) Intellectual Assets and Value Creation: Implications For Corporate Reporting
  • 39
    • 0344147502 scopus 로고    scopus 로고
    • Caught in an Evaluatory Trap: A Dilemma for Public Services under NPFM
    • Olson, O., Humphrey, C. and Guthrie, J. (2001) Caught in an Evaluatory Trap: A Dilemma for Public Services under NPFM. European Accounting Review, 10: 3 pp505-22.
    • (2001) European Accounting Review , vol.10 , Issue.3 , pp. 505-522
    • Olson, O.1    Humphrey, C.2    Guthrie, J.3
  • 40
    • 77954713369 scopus 로고    scopus 로고
    • Osservatorio per la finanza e la contabilità degli enti locali - Ministero dell'Iterno (LiOss), Rome: Osservatorio per la finanza e la contabilità degli enti locali - Ministero dell'Iterno
    • Osservatorio per la finanza e la contabilità degli enti locali - Ministero dell'Iterno (LiOss) (2007) Linee guida per la rendicontazione sociale negli enti locali, Rome: Osservatorio per la finanza e la contabilità degli enti locali - Ministero dell'Iterno.
    • (2007) Linee guida per la rendicontazione sociale negli enti locali
  • 41
    • 77954724198 scopus 로고    scopus 로고
    • Presidenza Del Consiglio Dei Ministri Dipartimento Della Funzione Pubblica (DAP), Rome: Presidenza Del Consiglio Dei Ministri Dipartimento Della Funzione Pubblica
    • Presidenza Del Consiglio Dei Ministri Dipartimento Della Funzione Pubblica (DAP) (2006) Direttiva Del Ministro Della Funzione Pubblica Sulla Rendicontazione Sociale Nelle Amministrazioni Pubbliche, Rome: Presidenza Del Consiglio Dei Ministri Dipartimento Della Funzione Pubblica.
    • (2006) Direttiva Del Ministro Della Funzione Pubblica Sulla Rendicontazione Sociale Nelle Amministrazioni Pubbliche
  • 43
    • 84986064550 scopus 로고    scopus 로고
    • Intellectual Capital Accounting in the UK: A Field Study Perspective
    • Roslender, R. and Fincham, R. (2004) Intellectual Capital Accounting in the UK: A Field Study Perspective. Accounting, Auditing & Accountability Journal, 17: 2 pp178-209.
    • (2004) Accounting, Auditing & Accountability Journal , vol.17 , Issue.2 , pp. 178-209
    • Roslender, R.1    Fincham, R.2
  • 48
    • 69949105811 scopus 로고    scopus 로고
    • United Nations Global Compact (UNGC), New York: United Nations
    • United Nations Global Compact (UNGC) (2008) Corporate Citizenship in the Word Economy, New York: United Nations.
    • (2008) Corporate Citizenship In the Word Economy
  • 49
    • 77954740955 scopus 로고    scopus 로고
    • United Nations Global Compact (UNGC), Available at
    • United Nations Global Compact (UNGC) (2009) What Is the Global Compact? Available at http://www.unglobalcompact.org/
    • (2009) What is The Global Compact?


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.