Faculty Scholarly Dissemination Grants


Reporting of Corporate Sustainability: An Examination of Global Reporting Initiative Database


School of Accounting


Seidman College of Business




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

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