Building institutions based on information disclosure: lessons from GRI's sustainability reporting

By Halina Szejnwald Brown, M. de Jong, David L. Levy. 2009

645 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/936916ca163d1fe2b70275dcd52817e21a3bfc45

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Citations in the corpus

Stakeholders’ Perspectives on the Role of Regulatory Reform in Integrated Reporting (2015, unknown): “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).”
Empirical Analysis of Non-Financial Reporting by Spanish Companies (2018, unknown): “This expansion of the information provided by companies has taken place largely due to the work done in this field by the Global Reporting Initiative (GRI) (Moneva et al. 2006; Brown et al. 2009; 1 The IBEX-35 is the index of the Spanish capital markets.”
A Review of Sustainable Supply Chain Management Practices in Canada (2012, background): “For example, Brown et al. (2009) refer to the Global Reporting Initiative (GRI) as a successful ‘institutionalization’ and find that organizations adopt the GRI to gain and sustain competitive advantage and ‘pre-empt’ formal regulations.”
The role of institutional and reputational factors in the voluntary adoption of corporate social responsibility reporting standards (2011, methodology): “Achieving legitimacy is evinced by the fact that “GRI is the best-known and most used framework for non-financial reporting by companies in 65 countries” ( Brown et al. 2009b, p. 577 ).”
Sustainability Reporting and Firms’ Economic Performance: Evidence from Asia and Africa (2020, background): “Among the major providers of sustainability reporting guidance, 1 the Global Reporting Initiative ’ s (GRI ’ s) Sustainability Reporting Standards are the most adopted frameworks for voluntary reporting worldwide (Brown et al. 2009b).”
Walking and Talking Corporate Social Responsibility: Implications of Firm Size and Organizational Cost (2016, unknown): “Meeting the increasingly demanding formal reporting requirements for CSR, such as structuring a report along the extensive performance indicators of the GRI, appears to be uninviting for smaller ﬁrms (Brown et al., 2009; Global Reporting Initiative, 2011).”
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).”
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).”
A Closer Look at the ‘Global Reporting Initiative’ Sustainability Reporting as a Tool to Implement Environmental and Social Policies: A Worldwide Sector Analysis (2014, methodology): “Therefore, more sector-specific guidelines should be developed with the aim of creating a common language that can be used by others to form judgments about reported performance, and that, over time, can lead to the emergence of a societal consensus about what constitutes acceptable norms of sustain”
Sustainability Reporting and Firm Value: Evidence from Singapore-Listed Companies (2017, methodology): “In the study, we utilize the well-known practice tool, Global Reporting Initiative (GRI), as it provides a common ground for sustainability reporting and has been very successful in terms of the adoption rate, comprehensiveness, prestige, and visibility [4,5].”
The Contested Politics of Corporate Governance (2010, unknown): “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…”