메뉴 건너뛰기




Volumn 21, Issue 6, 2014, Pages 318-335

A closer look at the 'Global Reporting Initiative' sustainability reporting as a tool to implement environmental and social policies: A worldwide sector analysis

Author keywords

Environmental policy; Global reporting initiative; GRI; Management standard; Social reporting; Stakeholders; Sustainability; Sustainability reporting; Sustainable development

Indexed keywords


EID: 84912002590     PISSN: 15353958     EISSN: 15353966     Source Type: Journal    
DOI: 10.1002/csr.1318     Document Type: Article
Times cited : (196)

References (63)
  • 2
    • 85006547949 scopus 로고    scopus 로고
    • Use of ICTs to generate trust in shareholders and investors in companies
    • Alonso-Almeida MM. 2009. Use of ICTs to generate trust in shareholders and investors in companies. Argos 26(51): 6-26.
    • (2009) Argos , vol.26 , Issue.51 , pp. 6-26
    • Alonso-Almeida, M.M.1
  • 3
    • 84867141544 scopus 로고    scopus 로고
    • An integrated management systems approach to corporate social responsibility
    • in press, [8 May 2012].
    • Asif M, Searcy C, Zutshi A, Fisscher O. 2011. An integrated management systems approach to corporate social responsibility. Journal of Cleaner Production (in press). http://dx.doi.org/10.1016/j.bbr.2011.03.031 [8 May 2012].
    • (2011) Journal of Cleaner Production
    • Asif, M.1    Searcy, C.2    Zutshi, A.3    Fisscher, O.4
  • 4
    • 79251560318 scopus 로고    scopus 로고
    • Stakeholder management and sustainability strategies in the French nuclear industry
    • Banerjee S, Bonnefous A. 2011. Stakeholder management and sustainability strategies in the French nuclear industry. Business Strategy and the Environment 20: 124-140.
    • (2011) Business Strategy and the Environment , vol.20 , pp. 124-140
    • Banerjee, S.1    Bonnefous, A.2
  • 6
    • 39649112606 scopus 로고    scopus 로고
    • Factors influencing the quality of corporate environmental disclosure
    • Brammer S, Pavelin S. 2008. Factors influencing the quality of corporate environmental disclosure. Business Strategy and the Environment 17: 120-136.
    • (2008) Business Strategy and the Environment , vol.17 , pp. 120-136
    • Brammer, S.1    Pavelin, S.2
  • 7
    • 84859819158 scopus 로고    scopus 로고
    • Corporate social responsibility as a vehicle to reveal the corporate identity: a study focused on the websites of Spanish financial entities
    • Bravo R, Matute J, Pina JM. 2012. Corporate social responsibility as a vehicle to reveal the corporate identity: a study focused on the websites of Spanish financial entities. Journal of Business Ethics 107: 129-146.
    • (2012) Journal of Business Ethics , vol.107 , pp. 129-146
    • Bravo, R.1    Matute, J.2    Pina, J.M.3
  • 8
    • 59949088821 scopus 로고    scopus 로고
    • Building institutions based on information disclosure: lessons from GRI's sustainability reporting
    • Brown HS, de Jong M, Levy DL. 2009. Building institutions based on information disclosure: lessons from GRI's sustainability reporting. Journal of Cleaner Production 17(6): 571-580.
    • (2009) Journal of Cleaner Production , vol.17 , Issue.6 , pp. 571-580
    • Brown, H.S.1    de Jong, M.2    Levy, D.L.3
  • 11
    • 78049506916 scopus 로고    scopus 로고
    • The future of standardised quality management in tourism: evidence from the Spanish tourist sector
    • Casadesus M, Marimon F, Alonso M. 2010. The future of standardised quality management in tourism: evidence from the Spanish tourist sector. Service Industries Journal 30(14): 2457-2474.
    • (2010) Service Industries Journal , vol.30 , Issue.14 , pp. 2457-2474
    • Casadesus, M.1    Marimon, F.2    Alonso, M.3
  • 12
    • 48949107335 scopus 로고    scopus 로고
    • Countries behavior regarding to the diffusion of ISO 14000 standards
    • Casadesus M, Marimon F, Heras I. 2008. Countries behavior regarding to the diffusion of ISO 14000 standards. Journal of Cleaner Production 16: 1741-1754.
    • (2008) Journal of Cleaner Production , vol.16 , pp. 1741-1754
    • Casadesus, M.1    Marimon, F.2    Heras, I.3
  • 13
    • 84855757642 scopus 로고    scopus 로고
    • Corporate sustainability: historical development and reporting practices
    • Christofi A, Christofi P, Sisaye S. 2012. Corporate sustainability: historical development and reporting practices. Management Research Review 35(2): 157-172.
    • (2012) Management Research Review , vol.35 , Issue.2 , pp. 157-172
    • Christofi, A.1    Christofi, P.2    Sisaye, S.3
  • 14
    • 41149174352 scopus 로고    scopus 로고
    • Revisiting the relation between environmental performance and environmental disclosure: an empirical analysis
    • Clarkson P, Li Y, Richardson G, Vasvari F. 2008. Revisiting the relation between environmental performance and environmental disclosure: an empirical analysis. Accounting, Organizations and Society 33(4/5): 303-327.
    • (2008) Accounting, Organizations and Society , vol.33 , Issue.4-5 , pp. 303-327
    • Clarkson, P.1    Li, Y.2    Richardson, G.3    Vasvari, F.4
  • 15
    • 79952210351 scopus 로고    scopus 로고
    • Environmental reporting and its relation to corporate environmental performance
    • Clarkson PM, Overell MB, Chapple L. 2011. Environmental reporting and its relation to corporate environmental performance. Abacus 47: 27-60.
    • (2011) Abacus , vol.47 , pp. 27-60
    • Clarkson, P.M.1    Overell, M.B.2    Chapple, L.3
  • 16
    • 84912031545 scopus 로고    scopus 로고
    • An institutional perspective on the diffusion of international management system standards: the case of the environmental management standard ISO 14001
    • (in press). Available at SSRN: [3 May 2012].
    • Delmas MA, Montes-Sancho MJ. 2010. An institutional perspective on the diffusion of international management system standards: the case of the environmental management standard ISO 14001. Business Ethics Quarterly (in press). Available at SSRN: http://ssrn.com/abstract=1684923 [3 May 2012].
    • (2010) Business Ethics Quarterly
    • Delmas, M.A.1    Montes-Sancho, M.J.2
  • 17
    • 53149151819 scopus 로고    scopus 로고
    • Organizational responses to environmental demands: opening the black box
    • Delmas MA, Toffel MW. 2008. Organizational responses to environmental demands: opening the black box. Strategic Management Journal 29(10): 1027-1055.
    • (2008) Strategic Management Journal , vol.29 , Issue.10 , pp. 1027-1055
    • Delmas, M.A.1    Toffel, M.W.2
  • 18
    • 84867986876 scopus 로고    scopus 로고
    • Focus and Standardization of Sustainability Reporting - A Comparative Study of the United Kingdom and Finland
    • Fifka MS, Drabble M. 2012. Focus and Standardization of Sustainability Reporting - A Comparative Study of the United Kingdom and Finland. Business Strategy and the Environment. DOI: 10.1002/bse.1730
    • (2012) Business Strategy and the Environment
    • Fifka, M.S.1    Drabble, M.2
  • 19
    • 78649455482 scopus 로고    scopus 로고
    • How credible are mining corporations' sustainability reports? A critical analysis of external assurance under the requirements of the international council on mining and metals
    • Fonseca A. 2010. How credible are mining corporations' sustainability reports? A critical analysis of external assurance under the requirements of the international council on mining and metals. Corporate Social Responsibility and Environmental Management 17(6): 355-370.
    • (2010) Corporate Social Responsibility and Environmental Management , vol.17 , Issue.6 , pp. 355-370
    • Fonseca, A.1
  • 21
    • 78650419738 scopus 로고    scopus 로고
    • Corporate social responsibility and societal governance: lessons from transparency in the oil and gas sector
    • Frynas JG. 2010. Corporate social responsibility and societal governance: lessons from transparency in the oil and gas sector. Journal of Business Ethics 93: 163-179.
    • (2010) Journal of Business Ethics , vol.93 , pp. 163-179
    • Frynas, J.G.1
  • 23
    • 79959373661 scopus 로고    scopus 로고
    • Determinants of voluntary CSR disclosure: empirical evidence from Germany
    • Gamerschlag R, Moller K, Verbeeten F. 2011. Determinants of voluntary CSR disclosure: empirical evidence from Germany. Review Managing Science 5: 233-262.
    • (2011) Review Managing Science , vol.5 , pp. 233-262
    • Gamerschlag, R.1    Moller, K.2    Verbeeten, F.3
  • 24
    • 34248377359 scopus 로고    scopus 로고
    • Discourse ethics and social accountability: the ethics of SA 8000
    • Gilbert DU, Rasche A. 2007. Discourse ethics and social accountability: the ethics of SA 8000. Business Ethics Quarterly 17(2): 187-216.
    • (2007) Business Ethics Quarterly , vol.17 , Issue.2 , pp. 187-216
    • Gilbert, D.U.1    Rasche, A.2
  • 26
    • 33947645901 scopus 로고    scopus 로고
    • Organized civil society and democratic legitimacy in the European Union
    • Greenwood J. 2007. Organized civil society and democratic legitimacy in the European Union. British Journal of Political Science 37(2): 333-357
    • (2007) British Journal of Political Science , vol.37 , Issue.2 , pp. 333-357
    • Greenwood, J.1
  • 28
    • 84912016381 scopus 로고    scopus 로고
    • [29 August 2012].
    • GRI. 2012. Reporting Framework. https://www.globalreporting.org/reporting/Pages/ default.aspx. [29 August 2012].
    • (2012) Reporting Framework
  • 30
    • 80053342684 scopus 로고    scopus 로고
    • The consequences of mandatory corporate sustainability reporting
    • Harvard Business School Research Working Paper - Electronic copy available at: [8 May 2012].
    • Ioannou I, Serafeim G. 2011. The consequences of mandatory corporate sustainability reporting. Harvard Business School Research Working Paper 11-100. Electronic copy available at: http://ssrn.com/abstract=1799589 [8 May 2012].
    • (2011) , pp. 11-100
    • Ioannou, I.1    Serafeim, G.2
  • 31
    • 38749122475 scopus 로고    scopus 로고
    • Sustainability, accountability and corporate governance: exploring multinationals' reporting practices
    • Kolk A. 2008. Sustainability, accountability and corporate governance: exploring multinationals' reporting practices. Business Strategy and the Environment 18: 1-15.
    • (2008) Business Strategy and the Environment , vol.18 , pp. 1-15
    • Kolk, A.1
  • 33
    • 7744232804 scopus 로고    scopus 로고
    • A model for integrated assessment of sustainable development
    • Krajnc D, Glavi P. 2005. A model for integrated assessment of sustainable development. Resources, Conservation and Recycling 43: 189-208.
    • (2005) Resources, Conservation and Recycling , vol.43 , pp. 189-208
    • Krajnc, D.1    Glavi, P.2
  • 34
    • 84866858766 scopus 로고    scopus 로고
    • Disclosure of corporate social responsibility and environmental management: evidence from China
    • Kuo L, Yeh C, Yu H. 2012. Disclosure of corporate social responsibility and environmental management: evidence from China. Corporate Social Responsibility and Environmental Management 19: 273-287.
    • (2012) Corporate Social Responsibility and Environmental Management , vol.19 , pp. 273-287
    • Kuo, L.1    Yeh, C.2    Yu, H.3
  • 36
    • 77749280548 scopus 로고    scopus 로고
    • The contested politics of corporate governance the case of the Global Reporting Initiative
    • Levy DL, Szejnwald Brown H, de Jong M. 2010. The contested politics of corporate governance the case of the Global Reporting Initiative. Business & Society 49(1): 88-115.
    • (2010) Business & Society , vol.49 , Issue.1 , pp. 88-115
    • Levy, D.L.1    Szejnwald Brown, H.2    de Jong, M.3
  • 37
    • 27344459375 scopus 로고    scopus 로고
    • The future of corporate responsibility standards
    • Ligteringen E, Zadek S. 2004. The future of corporate responsibility standards. Accounting Forum 4: 6-17.
    • (2004) Accounting Forum , vol.4 , pp. 6-17
    • Ligteringen, E.1    Zadek, S.2
  • 39
    • 78649328169 scopus 로고    scopus 로고
    • Inter-linking issues and dimensions in sustainability reporting
    • Lozano R, Huisingh D. 2011. Inter-linking issues and dimensions in sustainability reporting. Journal of Cleaner Production 19: 99-107.
    • (2011) Journal of Cleaner Production , vol.19 , pp. 99-107
    • Lozano, R.1    Huisingh, D.2
  • 44
    • 79960913478 scopus 로고    scopus 로고
    • Comparative analysis of diffusion of the ISO 14001 standard by sector of activity
    • Marimon F, Llach J, Bernardo M. 2011. Comparative analysis of diffusion of the ISO 14001 standard by sector of activity. Journal of Cleaner Production 19(15): 1734-1744.
    • (2011) Journal of Cleaner Production , vol.19 , Issue.15 , pp. 1734-1744
    • Marimon, F.1    Llach, J.2    Bernardo, M.3
  • 45
    • 29644447079 scopus 로고    scopus 로고
    • Corporate ethical policies in large corporations in Argentina, Brazil and Spain
    • Melé D, Debeljuh P, Arruda MC. 2006. Corporate ethical policies in large corporations in Argentina, Brazil and Spain. Journal of Business Ethics 63: 21-38.
    • (2006) Journal of Business Ethics , vol.63 , pp. 21-38
    • Melé, D.1    Debeljuh, P.2    Arruda, M.C.3
  • 46
    • 77957162469 scopus 로고    scopus 로고
    • Corporate social reporting in Italian multi-utility companies: an empirical analysis
    • Mio C. 2010. Corporate social reporting in Italian multi-utility companies: an empirical analysis. Corporate Social Responsibility and Environmental Management 17: 247-271.
    • (2010) Corporate Social Responsibility and Environmental Management , vol.17 , pp. 247-271
    • Mio, C.1
  • 47
    • 60249099900 scopus 로고    scopus 로고
    • Corporate social and environmental reporting and the impact of internal environmental policy in South Africa
    • Mitchell CG, Hill T. 2009. Corporate social and environmental reporting and the impact of internal environmental policy in South Africa. Corporate Social Responsibility and Environmental Management 16: 48-60.
    • (2009) Corporate Social Responsibility and Environmental Management , vol.16 , pp. 48-60
    • Mitchell, C.G.1    Hill, T.2
  • 48
    • 84862162526 scopus 로고    scopus 로고
    • Información sobre responsabilidad social corporativa: situación y tendencias
    • Moneva JM. 2005. Información sobre responsabilidad social corporativa: situación y tendencias. Revista Asturiana de Economía 34: 43-67.
    • (2005) Revista Asturiana de Economía , vol.34 , pp. 43-67
    • Moneva, J.M.1
  • 50
    • 53649089879 scopus 로고    scopus 로고
    • CSR information disclosure on the Web: a context-based approach analysing the influence of country of origin and industry sector
    • Outtes Wanderley L, Soares L, Lucian R, Farache F, de Sousa Filho JM. 2008. CSR information disclosure on the Web: a context-based approach analysing the influence of country of origin and industry sector. Journal of Business Ethics 82: 369-378.
    • (2008) Journal of Business Ethics , vol.82 , pp. 369-378
    • Outtes Wanderley, L.1    Soares, L.2    Lucian, R.3    Farache, F.4    de Sousa Filho, J.M.5
  • 51
    • 84864465675 scopus 로고    scopus 로고
    • CSR, sustainability and the meaning of global reporting for Latin American Corporations
    • Perez-Batres LA, Miller VV, Pisan JP. 2010. CSR, sustainability and the meaning of global reporting for Latin American Corporations. Journal of Business Ethics 91: 193-209.
    • (2010) Journal of Business Ethics , vol.91 , pp. 193-209
    • Perez-Batres, L.A.1    Miller, V.V.2    Pisan, J.P.3
  • 53
    • 69549115060 scopus 로고    scopus 로고
    • Toward a model to compare and analyze accountability standards - the case of the UN global compact
    • Rasche A. 2009. Toward a model to compare and analyze accountability standards - the case of the UN global compact. Corporate Social Responsibility and Environmental Management 16: 192-205.
    • (2009) Corporate Social Responsibility and Environmental Management , vol.16 , pp. 192-205
    • Rasche, A.1
  • 54
    • 38349158437 scopus 로고    scopus 로고
    • Moral discourse and corporate social responsibility reporting
    • Reynolds MA, Yuthas K. 2008. Moral discourse and corporate social responsibility reporting. Journal of Business Ethics 78: 47-64.
    • (2008) Journal of Business Ethics , vol.78 , pp. 47-64
    • Reynolds, M.A.1    Yuthas, K.2
  • 55
    • 84860390195 scopus 로고    scopus 로고
    • An analysis of indicators disclosed in corporate sustainability reports
    • Roca LC, Searcy C. 2012. An analysis of indicators disclosed in corporate sustainability reports. Journal of Cleaner Production 20: 103-108.
    • (2012) Journal of Cleaner Production , vol.20 , pp. 103-108
    • Roca, L.C.1    Searcy, C.2
  • 56
    • 80053539218 scopus 로고    scopus 로고
    • Corporate social responsibility disclosure in an emerging market: a longitudinal analysis approach
    • Saleh M. 2009. Corporate social responsibility disclosure in an emerging market: a longitudinal analysis approach. International Business Research 2(1): 131-141.
    • (2009) International Business Research , vol.2 , Issue.1 , pp. 131-141
    • Saleh, M.1
  • 58
    • 68149100038 scopus 로고    scopus 로고
    • Development of an evaluation methodology for triple bottom line reports using international standards on reporting
    • Skouloudis A, Evangelinos K, Kourmousis F. 2009. Development of an evaluation methodology for triple bottom line reports using international standards on reporting. Environmental Management 44: 298-311.
    • (2009) Environmental Management , vol.44 , pp. 298-311
    • Skouloudis, A.1    Evangelinos, K.2    Kourmousis, F.3
  • 59
    • 84863993903 scopus 로고    scopus 로고
    • Corporate responsibility and strategic groups in the forest-based industry: exploratory analysis based on the Global Reporting Initiative (GRI) Framework
    • Toppinen A, Li N, Tuppura A, Xiong Y. 2012. Corporate responsibility and strategic groups in the forest-based industry: exploratory analysis based on the Global Reporting Initiative (GRI) Framework. Corporate Social Responsibility and Environmental Management 19(4): 191-205.
    • (2012) Corporate Social Responsibility and Environmental Management , vol.19 , Issue.4 , pp. 191-205
    • Toppinen, A.1    Li, N.2    Tuppura, A.3    Xiong, Y.4
  • 61
    • 68249133604 scopus 로고    scopus 로고
    • Sustainability reporting in Norway - an assessment of performance in the context of legal demands and socio-political drivers
    • Vormedal I, Ruud A. 2009. Sustainability reporting in Norway - an assessment of performance in the context of legal demands and socio-political drivers. Business Strategy and the Environment 18: 207-222.
    • (2009) Business Strategy and the Environment , vol.18 , pp. 207-222
    • Vormedal, I.1    Ruud, A.2
  • 62
    • 55249093458 scopus 로고    scopus 로고
    • Building a new institutional infrastructure for corporate responsibility
    • Waddock S. 2008. Building a new institutional infrastructure for corporate responsibility. Academy of Management Perspectives 22(3): 87-108.
    • (2008) Academy of Management Perspectives , vol.22 , Issue.3 , pp. 87-108
    • Waddock, S.1
  • 63
    • 33746570730 scopus 로고    scopus 로고
    • Corporate social responsibility in Europe, North America and Asia
    • Welford R. 2004. Corporate social responsibility in Europe, North America and Asia. The Journal of Corporate Citizenship 17: 33-52.
    • (2004) The Journal of Corporate Citizenship , vol.17 , pp. 33-52
    • Welford, R.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.