The worldwide diffusion of the global reporting initiative: what is the point?
By F. Marimon, M. Alonso‐Almeida, M. Rodríguez, Klender Cortez Alejandro. 2012
293 citations recorded by the source corpus.
Abstract This study analyzes the worldwide diffusion of the Global Reporting Initiative (GRI) from the viewpoint of both a macro- and a microanalysis using data from the first decade of this century. For the macroanalysis, logistic curves were used to demonstrate the different stages and patterns in the dissemination of GRI in the different regions of the world that were examined. For the microanalysis, two indices—instability and concentration—were used to analyze and assess GRI diffusion across different sectors of activity. The findings are thus of considerable importance to the understanding of sustainability reporting worldwide. Moreover, they point to probable trends in sustainability reporting over the next few years.
Subfields: Marketing, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/abe269b324d4beca77c9362e527adb2588214dc1
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In Marketing
In Strategy and Management
Citations in the corpus
- Gender differences in customer expectations and perceptions of corporate social responsibility (2016, background): “The GRI guidelines are considered appropriate for CSR reporting regardless of the industrial sector and the company dimension (Marimon et al., 2012; Alan Willis, 2003).”
- The relationship between disclosures of corporate social performance and financial performance: Evidences from GRI reports in manufacturing industry (2015, methodology): “GRI report itself is supposed to provide a comprehensive, visible, consistent measurement system for assessing the company's sustainability work (Brown et al., 2009; Marimon et al., 2012).”