Article2006

GRI and the camouflaging of corporate unsustainability

José Mariano Moneva Abadía · Pablo Archel · Carmen Correa Ruiz

631 citations0/0 files storedAccounting Forum

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Corporate Social Responsibility Reporting Accounting and Financial Management Corporate Social Responsibility and Sustainability

Abstract

Sustainable development or sustainability concept has become increasingly relevant in corporate executive's agenda after Brundtland Report was launched in 1987. Social and environmental accounting and reporting plays a relevant role in this context to analyse sustainability performance of the organizations. The Global Reporting Initiative (GRI) sustainability reporting guidelines were developed as a way of helping organizations to report on their environmental, social and economic performance and to increase their accountability. However, evidence from practice seems to show a different reality. Some organizations that label themselves as GRI reporters do not behave in a responsible way concerning sustainability question, like gas emissions, social equity or human rights.

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References

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Cited by

2017Environmental Policy, Sustainable Development, Governance Mechanisms and Environmental Performance 2016The role of the board of directors in the adoption of GRI guidelines for the disclosure of CSR information 2011Corporate Sustainability Performance Measurement Systems: A Review and Research Agenda 2014Integrated reporting: On the need for broadening out and opening up 2020The determinants of business contribution to the 2030 Agenda: Introducing the SDG Reporting Score

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