Title

Perceptions of gri reporting guidelines

Document Type

Article

Publication Date

2015

Publication Source

International Journal of Sustainability Policy and Practice

Volume

9

Issue

4

Inclusive pages

35-54

Publisher

Common Ground Publishing

ISBN/ISSN

23251166

Abstract

One of the major efforts in sustainability management is the Global Reporting Initiative (GRI). Since its inception in 2000, the initiative has evolved several times in responding to the call by stakeholders for higher standards in sustainability reporting. The literature provides very little information regarding whether the initiative meets the expectations of the stakeholders and how sustainability is perceived by the stakeholders. This paper surveyed and examined the perception of GRI reporting guidelines by the preparers and a specific group of users, the financial analysts. We found that both preparers and users consider GRI reports as useful and relevant, and we did not identify a significant difference between the perceptions of the two groups. The convergence of their perceptions is encouraging because it represents an agreement on the relevance of the GRI Guidelines and its potential for mandatory disclosure.

Keywords

Corporate Social Responsibility, Global Reporting Initiative, Sustainability Report

Disciplines

Accounting

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