The rise of the Global Reporting Initiative: a case of institutional entrepreneurship

By Halina Szejnwald Brown, M. de Jong, Teodorina Lessidrenska. 2009

386 citations recorded by the source corpus.

Subfields: Information Systems and Management, Organizational Behavior and Human Resource Management, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/72fc71d50811d3619a10512faec61c876449dcde

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Citations in the corpus

The emergence of (2016, methodology): “A proposal from a 1998 working group saw it expand its scope to include the social and economic elements of triple bottom line reporting as conceptualised by Elkington (1997) before the first version of the GRI guidelines were released in 2000 (Brown et al. 2009).”
How Do Firms Comply with International Sustainability Standards? Processes and Consequences of Adopting the Global Reporting Initiative (2015, methodology): “One of the major contributions of the GRI is its multi-stakeholder approach (Brown et al., 2009; Waddock, 2007), which includes a broad coalition of actors from the business, NGO, academic and governmental sectors.”
Stakeholders’ Perspectives on the Role of Regulatory Reform in Integrated Reporting (2015, neutral): “Similar criticisms are directed at the GRI where the four largest accountancy firms are significant actors in the GRI field and are strong promoters of sustainability reporting, which provides a significant part of their business (Brown et al. 2009b).”
The Role of Normative CSR‐Promoting Institutions in Stimulating CSR Disclosures in Developing Countries (2018, background): “Empirical research on developed countries has provided much evidence of the influence of such taken for granted normative influences on CSR disclosure, including from specific CSR promoting institutions (Brown et al., 2009a; Runhaar and Lafferty, 2009; Morhardt, 2009).”
The Contested Politics of Corporate Governance (2010, methodology): “As Brown et al. (2009) note, NGOs are primarily motivated by the logic of ‘civil regulation’ (Murphy & Bendell, 1999), in which NFR increases the transparency and accountability of corporations to external stakeholders, leading not just to changes in corporate practice, but ultimately to a shift in…”
The worldwide diffusion of the global reporting initiative: what is the point? (2012, background): “The GRI is also a dominant player in spreading social reporting and the specific language, concepts and assumptions of the GRI (Brown et al. 2009a).”
Does Corporate Governance Affect Sustainability Disclosure? A Mixed Methods Study (2018, methodology): “GRI was used in this study as it is considered as global benchmark for Sustainability Reporting [55] Number of companies using GRI guidelines for standalone Sustainability Reporting is also growing in Pakistan, like many other developing countries [56].”
The role of institutional and reputational factors in the voluntary adoption of corporate social responsibility reporting standards (2011, background): “In the words of a company executive, a multitude of reporting systems creates loopholes for companies to select the set of indicators that would put them in the most favorable light ( Brown et al. 2009a ).”
The Role of Analogy in the Institutionalization of Sustainability Reporting (2010, neutral): “distorting (Brown et al. 2007).”