The Role of the Global Reporting Initiative's Sustainability Reporting Guidelines in the Social Screening of Investments

By A. Willis. 2003

324 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/d9cde17895ebbe6d33ad929ad5275b5b1f13c340

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Strategy and Management

Citations in the corpus

Social disclosure rating system for assessing firms' CSR reports (2009, background): “Companies that adopted GRI Guidelines have been able to increase the value of information to their stakeholders by improving the usefulness and quality the information (Willis, 2003).”
The worldwide diffusion of the global reporting initiative: what is the point? (2012, methodology): “Therefore because there is a general consensus regarding the GRI as a standardized instrument to enable stakeholders’ communication (Willis 2003), the business strategy and the identification of main stakeholders for the company could also act as drivers to GRI adoption. by China.”
Corporate sustainability reporting of major commercial banks in line with GRI: Bangladesh evidence (2011, methodology): “Nevertheless, the GRI framework is considered the most wide-ranging framework (Willis, 2003) and widely used as an underlying framework for the coding structure of the content analysis of annual reports in both developed and developing countries context.”
The New Political Role of Business in a Globalized World – A Review of a New Perspective on CSR and its Implications for the Firm, Governance, and Democracy (2011, unknown): “The legitimacy, efficiency, and institutionalization of various self-regulation initiatives such as the Global Compact (Kell and Levin, 2003; Williams, 2004), SA8000 (Gilbert and Rasche, 2007), the Forest Stewardship Council (Pattberg, 2005; Schepers, 2010), the Global Reporting Initiative (Etzion a”
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 Role of Analogy in the Institutionalization of Sustainability Reporting (2010, background): “…that nonfinancial reports produced by firms varied greatly in quality and relevance, in large part because they were molded by a bewildering array of guidelines and frameworks for benchmarking, reporting and assessing developed by different organizations in a variety of countries (Willis 2003).”
An Exploratory Study Based on a Questionnaire Concerning Green and Sustainable Finance, Corporate Social Responsibility, and Performance: Evidence from the Romanian Business Environment (2019, background): “…specialists without further reference to other key elements capable of ensuring and enhancing organizations’ financial and non-financial performance, such as, for example, intellectual capital or strategic human resource management (Global Reporting Initiative (GRI) 2002, 2007, 2009; Willis 2003).”
The effects of environmental, social and governance disclosures and performance on firm value: A review of the literature in accounting and finance (2017, unknown): “…hide or distort the truth of a bad social or environmental performance who may then be subject to adverse publicity, lobbying, or boycott campaigns by consumer or pressure groups (Roberts, 1992; Sinclair- Desgagné and Gozlan, 2003) or divestment by socially responsible investors (Willis, 2003).”
The role of institutional and reputational factors in the voluntary adoption of corporate social responsibility reporting standards (2011, methodology): “ Willis (2003) states that the DJSI as well as other social screening of investments organizations are likely to benefit from GRI.”
Decoupling Among CSR Policies, Programs, and Impacts: An Empirical Study (2019, background): “…and Smid 241 were increasingly receiving multiple, diverse, and incompatible requests for information, and the difficulties to compare companies rose also because of the increasing numbers of reporting guidelines and frameworks being introduced in various sectors and countries (Willis, 2003).”
Corporate Social Responsibility and Financial Performance: An Empirical Analysis on Greek Companies (2010, background): “GRI guidelines could become a mean of evaluation for investment decision as shareholders will be able to understand past performance and future objectives (Willis, 2003).”