Faculty Scholarly Dissemination Grants
Reporting of Corporate Sustainability: An Examination of Global Reporting Initiative Database
Department
School of Accounting
College
Seidman College of Business
Date Range
2013-2014
Disciplines
Business
Abstract
Environmental awareness and social responsibility has grown considerably over the last few decades and so too has reporting of corporate sustainability actions. Global Reporting Initiatives (GRI) is a database where companies voluntarily report sustainability efforts. The purpose of this paper is to present an overview of the GRI database, leading to research implications. We present a brief description of the guidelines, principles, and standards for GRI reporting and report summary statistics about the companies who chose to report in the GRI database. US-based company reporting in GRI are compared with Newsweek's Greenest Big Companies for evidence of sustainability reporting. We also provide a literature review of factors effecting voluntary sustainability reporting and implications of using GRI for academic research.
Conference Name
2014 Southwest Region/FBD Meeting
Conference Location
Dallas Texas
ScholarWorks Citation
Sergeant, Anne, "Reporting of Corporate Sustainability: An Examination of Global Reporting Initiative Database" (2014). Faculty Scholarly Dissemination Grants. 763.
https://scholarworks.gvsu.edu/fsdg/763
