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

• In Event: SESSION 8B: Accounting for Sustainability

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. We also provide a literature review of factors effecting voluntary sustainability reporting and implications of using GRI for academic research.

Authors

• Anne M.A. Sergeant, Grand Valley State University

• Bruce Alan Bettinghaus, Grand Valley State University