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Global Reporting Initiative (GRI) and its Reflections in the Literature

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  • Petr Petera
  • Jaroslav Wagner

Abstract

Sustainability Reporting Guidelines published by the organization Global Reporting Initiative are gaining on importance and we were investigating whether this trend is also reflected in academic literature and if so, how. We conducted bibliometric analysis based on the Web of Science database to identify key articles, authors, journals and research topics. Results show that the amount of literature dealing with GRI Guidelines is growing. Major journals are Journal of Business Ethics, Corporate Social Responsibility and Environmental Management and Journal of Cleaner Production. High productive authors according to the number of authored or co-authored articles are Brown, H. S., Manetti, G., Evangelinos, K., Skouloudis, A., Searcy, C., Issac, B. and Modapothala, J. R. Research topics of these high productive authors are development of GRI as an institution, development of GRI Guidelines per se, methodologies for assessment of sustainability in organizations and composite indices, methodologies for evaluation and quality assessment of corporate responsibility reports, development of specific (e.g. sector-based) indicators and empirical investigation into indicators used in practice, stakeholder's role in the process of corporate responsibility reporting, assurance for corporate responsibility reports, exploring relation between quality of corporate sustainability disclosure and various variables, empirical content analysis and comparative content analysis of corporate sustainability reports and conceptual issues. We can conclude that the amount of relevant literature is growing and high productive authors and journals are emerging.

Suggested Citation

  • Petr Petera & Jaroslav Wagner, 2015. "Global Reporting Initiative (GRI) and its Reflections in the Literature," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2015(2), pages 13-32.
    • Handle: RePEc:prg:jnlefa:v:2015:y:2015:i:2:id:139:p:13-32
    DOI: 10.18267/j.efaj.139
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    References listed on IDEAS

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    1. Klaus Dingwerth & Margot Eichinger, 2010. "Tamed Transparency: How Information Disclosure under the Global Reporting Initiative Fails to Empower," Global Environmental Politics, MIT Press, vol. 10(3), pages 74-96, August.
    2. Skouloudis, Antonis & Evangelinos, Konstantinos & Moraitis, Stavros, 2012. "Accountability and stakeholder engagement in the airport industry: An assessment of airports’ CSR reports," Journal of Air Transport Management, Elsevier, vol. 18(1), pages 16-20.
    3. Cory Searcy & Ruvena Buslovich, 2014. "Corporate Perspectives on the Development and Use of Sustainability Reports," Journal of Business Ethics, Springer, vol. 121(2), pages 149-169, May.
    4. Linda Thorne & Lois S. Mahoney & Giacomo Manetti, 2014. "Motivations for issuing standalone CSR reports: a survey of Canadian firms," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 27(4), pages 686-714, April.
    5. MaryAnn Reynolds & Kristi Yuthas, 2008. "Moral Discourse and Corporate Social Responsibility Reporting," Journal of Business Ethics, Springer, vol. 78(1), pages 47-64, March.
    6. Giacomo Manetti & Lucia Becatti, 2009. "Assurance Services for Sustainability Reports: Standards and Empirical Evidence," Journal of Business Ethics, Springer, vol. 87(1), pages 289-298, April.
    7. Henry Small, 1973. "Co‐citation in the scientific literature: A new measure of the relationship between two documents," Journal of the American Society for Information Science, Association for Information Science & Technology, vol. 24(4), pages 265-269, July.
    8. Luis Perez-Batres & Van Miller & Michael Pisani, 2010. "CSR, Sustainability and the Meaning of Global Reporting for Latin American Corporations," Journal of Business Ethics, Springer, vol. 91(2), pages 193-209, February.
    9. Muhammad Asif & Cory Searcy & Paulo dos Santos & David Kensah, 2013. "A Review of Dutch Corporate Sustainable Development Reports," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 20(6), pages 321-339, November.
    10. Giacomo Manetti & Simone Toccafondi, 2012. "The Role of Stakeholders in Sustainability Reporting Assurance," Journal of Business Ethics, Springer, vol. 107(3), pages 363-377, May.
    11. Stephen Chen & Petra Bouvain, 2009. "Is Corporate Responsibility Converging? A Comparison of Corporate Responsibility Reporting in the USA, UK, Australia, and Germany," Journal of Business Ethics, Springer, vol. 87(1), pages 299-317, April.
    12. Konstantinos I. Evangelinos & Antonis Skouloudis & Ioannis E. Nikolaou & Walter Leal Filho, 2009. "An Analysis of Corporate Social Responsibility (CSR) and Sustainability Reporting Assessment in the Greek Banking Sector," Springer Books, in: Samuel O. Idowu & Walter Leal Filho (ed.), Professionals' Perspectives of Corporate Social Responsibility, chapter 0, pages 157-173, Springer.
    13. Giacomo Manetti, 2011. "The quality of stakeholder engagement in sustainability reporting: empirical evidence and critical points," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 18(2), pages 110-122, March.
    14. Peter M. Clarkson & Michael B. Overell & Larelle Chapple, 2011. "Environmental Reporting and its Relation to Corporate Environmental Performance," Abacus, Accounting Foundation, University of Sydney, vol. 47(1), pages 27-60, March.
    15. Luis Perez-Batres & Jonathan Doh & Van Miller & Michael Pisani, 2012. "Stakeholder Pressures as Determinants of CSR Strategic Choice: Why do Firms Choose Symbolic Versus Substantive Self-Regulatory Codes of Conduct?," Journal of Business Ethics, Springer, vol. 110(2), pages 157-172, October.
    16. Clarkson, Peter M. & Li, Yue & Richardson, Gordon D. & Vasvari, Florin P., 2008. "Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis," Accounting, Organizations and Society, Elsevier, vol. 33(4-5), pages 303-327.
    17. Dror Etzion & Fabrizio Ferraro, 2010. "The Role of Analogy in the Institutionalization of Sustainability Reporting," Organization Science, INFORMS, vol. 21(5), pages 1092-1107, October.
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    1. repec:prg:jnlcfu:v:2022:y:2022:i:2:id:578 is not listed on IDEAS
    2. Ladislava Volková, 2022. "Carbon reporting: evidence from the Czech financial sector [Uhlíková stopa: Udržitelné výkaznictví českého finančního sektoru v ČR]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2022(2), pages 69-87.
    3. Ruslan Kostyrko & Tetiana Kosova & Lidiia Kostyrko & Liudmyla Zaitseva & Oleksandr Melnychenko, 2021. "Ukrainian Market of Electrical Energy: Reforming, Financing, Innovative Investment, Efficiency Analysis, and Audit," Energies, MDPI, vol. 14(16), pages 1-17, August.
    4. Teresa Vallet‐Bellmunt & Iluminada Fuertes‐Fuertes & María Luisa Flor, 2023. "Reporting Sustainable Development Goal 12 in the Spanish food retail industry. An analysis based on Global Reporting Initiative performance indicators," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(2), pages 695-707, March.

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    More about this item

    Keywords

    Bibliometric analysis; Corporate social responsibility reporting; Global Reporting Initiative (GRI);
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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