The worldwide diffusion of the global reporting initiative: what is the point?

JOURNAL OF CLEANER PRODUCTION

卷:33

Article

Marimon, Frederic²  del Mar Alonso-Almeida, Maria¹  del Pilar Rodriguez, Martha³  Cortez Alejandro, Klender Aimer³ 

[1] Univ Autonoma Madrid, Business Org Dept, Fac Econ & Business Adm, E-28049 Madrid, Spain

[2] Univ Int Catalunya, Fac Econ & Socials, Business Org Dept, Barcelona 08017, Spain

[3] Univ Autonoma Nuevo Leon, Fac Publ Accounting & Adm, Postgrad Studies Dept, Nuevo Leon, Mexico

关键词: Sustainability reporting;    Diffusion;    Corporate social responsibility;    Global Reporting Initiative;    GRI;    CSR;    Environment reporting;    Social reporting;   

DOI  :  10.1016/j.jclepro.2012.04.017

来源: Elsevier

【 摘 要 】

This study analyzes the worldwide diffusion of the Global Reporting Initiative (GRI) from the viewpoint of both a macro- and a microanalysis using data from the first decade of this century. For the macro-analysis, logistic curves were used to demonstrate the different stages and patterns in the dissemination of GRI in the different regions of the world that were examined. For the microanalysis, two indices instability and concentration were used to analyze and assess GRI diffusion across different sectors of activity. The findings are thus of considerable importance to the understanding of sustainability reporting worldwide. Moreover, they point to probable trends in sustainability reporting over the next few years. (C) 2012 Elsevier Ltd. All rights reserved.

【 授权许可】

Free