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


  • Petr Petera
  • Jaroslav Wagner


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, University of Economics, Prague, vol. 2015(2), pages 13-32.
  • Handle: RePEc:prg:jnlefa:v:2015:y:2015:i:2:id:139:p:13-32

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    References listed on IDEAS

    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, 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. 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.
    8. 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.
    9. 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.
    10. 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.
    11. 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.
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    More about this item


    Corporate social responsibility reporting; Global Reporting Initiative (GRI); Bibliometric analysis;

    JEL classification:

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


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