scholarly journals GRI Sustainability Reporting by INGOs: A Way Forward for Improving Accountability?

2018 ◽  
Vol 31 (6) ◽  
pp. 1294-1310 ◽  
Author(s):  
Albert Anton Traxler ◽  
Dorothea Greiling ◽  
Hannah Hebesberger
Keyword(s):  
Content Analysis ◽  
Critical Evaluation ◽  
Sustainability Reporting ◽  
Global Reporting Initiative ◽  
Governmental Organizations ◽  
Reporting Practice ◽  
Non Governmental Organizations ◽  
Sustainability Reports ◽  
The Empirical Analysis ◽  
Accountability Initiatives

AbstractConsidering that the members of the International Non-Governmental Organizations (INGO) Accountability Charter played a prominent role in initiating the first sector supplement of the Global Reporting Initiative for non-governmental organizations (NGO), the purpose of the paper is to investigate their sustainability reporting (SR) practices in order to evaluate to what extent INGO Charter members comply with this voluntary accountability standard for SR. The empirical analysis is based on a content analysis of sustainability reports. The findings indicate that most of the INGO Charter members are far away from a comprehensive reporting practice. Hence, critical voices could assert that their reporting behavior seems to be more in line with facade building than the idea of providing a comprehensive account. By adapting a multiperspective theoretical discourse about the potential and shortcomings of SR to the NGO context, the study contributes to a field-specific theory-based pluralistic critical evaluation of SR as a major cross-sectoral innovation in voluntary accountability initiatives.

scholarly journals Compliance with materiality in G4-sustainability reports by electric utilities

2019 ◽  
Vol 14 (3) ◽  
pp. 583-608 ◽  
Author(s):  
Johannes Slacik ◽  
Dorothea Greiling
Keyword(s):  
Content Analysis ◽  
Information Needs ◽  
Electric Utility ◽  
Global Reporting Initiative ◽  
Actual Performance ◽  
Content Type ◽  
Reporting Practices ◽  
Reporting Practice ◽  
Sustainability Reports

Purpose Materiality as an emerging trend aims to make sustainability reports (SR) more relevant for stakeholders. This paper aims to investigate whether the reporting practice of electric utility companies (EUC) is in compliance with the materiality principle of the Global Reporting Initiative (GRI) when disclosing SR. Design/methodology/approach A twofold content analysis focusing on material aspects (MAs) is conducted, followed by correlation analysis. Logic and conversation theory (LCT) serves to evaluate the communication quality of documented materiality in SR by EUC. Findings The coverage and quality of documented MAs in SR by EUC do not meet the requirements for relevant and transparent communication. Materiality does not guide the reporting practice and is not taken seriously. Research limitations/implications Mediocre quality of coverage and communication in SR shows that stakeholders’ information needs are not considered adequately. The content analysis is limited in focusing on merely documented aspects rather than on actual performance. Originality/value This study considers the quality of communication of documented materiality through the lens of LCT. It contributes to the academic debate by introducing LCT as a viable theoretical perspective for analyzing SR. The paper evaluates GRI-G4 reporting practices in the electricity sector, which, while under-researched is crucial for sustainability. It also contributes to the emerging body of empirical research on the relevance of materiality as a guiding principle for sustainability reporting.

The Determinants of Sustainability Reporting of the Portuguese Public Sector Entities

2019 ◽  
pp. 653-678
Author(s):  
Maria da Conceição C. Tavares ◽  
Lúcia Lima Rodrigues
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Public Sector ◽  
Social Responsibility ◽  
Sustainability Reporting ◽  
Global Reporting Initiative ◽  
Sustainability Disclosure ◽  
Sustainability Reports ◽  
Csr Disclosure ◽  
Corporate Social

Based on legitimacy and on stakeholder theories, this study analyses the level of disclosure of Corporate Social Responsibility (CSR) in the sustainability reports of the Portuguese public sector entities for the years 2008 and 2012, prepared in accordance with the guidelines of the Global Reporting Initiative (GRI). The authors also aim to determine the factors that influence this level of disclosure. Using content analysis, an index of CSR disclosure was constructed based on the sustainability reports of 58 public sector entities. It was concluded that the level of sustainability disclosure is related to the organisation's size, industry, awards and certifications received, and visibility measured in terms of consumer proximity. This study offers new empirical evidence of a different context – public sector entities in Portugal, providing valuable insights into the factors that explain CSR disclosures in public sector entities.

Assessing the materiality of university G4-sustainability reports

2019 ◽  
Vol 31 (3) ◽  
pp. 364-391 ◽  
Author(s):  
Melanie Lubinger ◽  
Judith Frei ◽  
Dorothea Greiling
Keyword(s):  
Sustainability Reporting ◽  
Global Reporting Initiative ◽  
Sociological Institutionalism ◽  
Content Type ◽  
External Stakeholder ◽  
Stakeholder Groups ◽  
Content Selection ◽  
Reporting Practice ◽  
Sustainability Reports ◽  
The University

Purpose Materiality, as a content-selection principle, is an emerging trend in sustainability reporting for making sustainability reports (SRs) more relevant for stakeholders. The purpose of this paper is to investigate whether materiality matters in the reporting practice of universities which have adopted the Global Reporting Initiative G4 Guidelines. Design/methodology/approach Strategic stakeholder theory and sociological institutionalism serve for deriving conflicting expectations about the compliance of universities with the materiality principle. In the empirical section of this paper, content analyses are conducted on the documented material aspects, followed by a correlation analysis for examining to which extent the identified material aspects are reported in the SRs. Findings Although universities document G4-19 stakeholder-material aspects according to different relevance levels and for internal and external stakeholder groups, the identified material aspects are not appropriately reported in the SRs. The adoption of the materiality principle is a superficial one and therefore more in line with the expectations of sociological institutionalism. Research limitations/implications The main limitation for this study is the small number of university SRs available. The chance to make SRs more relevant by focusing on stakeholder-material aspects is not used. Originality/value This paper reports the first study looking at the compliance between the documented material aspects and the content of SRs in a particular challenging organisational field, the university sector. This paper also adds to the emerging theoretical discussion about the extent universities implement materiality in SRs.

scholarly journals Corporate Sustainability Reporting in the BIST Sustainability Index

2016 ◽  
Vol 6 (10) ◽  
pp. 21 ◽  
Author(s):  
Burcu Demirel ◽  
Murat Erdogan
Keyword(s):  
Content Analysis ◽  
Corporate Sustainability ◽  
Sustainability Reporting ◽  
Development Stage ◽  
Global Reporting Initiative ◽  
Sustainability Index ◽  
Sustainability Reports ◽  
Working Day ◽  
Sustainability Report ◽  
Day By Day

<p>In recent years, there is a growing focus on corporate operations especially since the publication of the first environmental reports in 1989. Companies have started to publish information about its environmental, social and sustainability policies. The study examines the sustainability reporting elements of Borsa Istanbul Sustainability Index (BIST) in Turkey and to evaluate which elements is most vital in this context. This study will begin with the sustainability reporting that will be examined under the roof of corporation sustainability and end with the examination of sustainability reports of 15 firms, which are included in the BIST Sustainability Index in Turkey, and a content analysis. The reports of companies under study were taken from special web site and GRI (Global Reporting Initiative) database of companies. Being the first study in examining the sustainability report of companies in BIST Sustainability Index, it is expected to contribute in literature about sustainability reporting recently started to gain importance in Turkey. Overall our findings suggest that the sustainability index established in Turkey is still in development stage, but the enterprises in the endeavor are working day by day to develop the sustainability qualities.</p>

scholarly journals Investigating performance indicators disclosure in sustainability reports of large mining companies in Ghana

2017 ◽  
Vol 17 (4) ◽  
pp. 643-660 ◽  
Author(s):  
Clement Lamboi Arthur ◽  
Junjie Wu ◽  
Milton Yago ◽  
Jinhua Zhang
Keyword(s):  
Content Analysis ◽  
Performance Indicators ◽  
Large Scale ◽  
Sustainability Reporting ◽  
Current Status ◽  
Global Reporting Initiative ◽  
Content Type ◽  
Mining Companies ◽  
Sustainability Reports ◽  
The Government

Purpose The purpose of this study is to examine the degree, contents and trend development of Global Reporting Initiative (GRI) performance indicators disclosed in sustainability reports of large mining companies in Ghana. Design/methodology/approach Content analysis methods are used to analyse 50 sustainability reports of ten large-scale mining companies in Ghana, covering the period 2008-2012. Findings The study finds that there has been a widening and increasing trend in the disclosure of performance indicators in sustainability reports of the large mining companies in Ghana, in accordance with GRI guidelines. The findings suggest that good progress in the strategic sector has been made in the voluntary adoption of the GRI guidelines to increase transparency, credibility and comparability in sustainability reporting. The findings also indicate areas to be improved. Practical implications The Government of Ghana and the Ghana Chamber of Mines could learn from the findings about the current status of this matter in order for them to formulate policies and regulations which would encourage the mining sector in moving forward in the adoption of international reporting standards. Originality/value This paper initializes investigation into the degree, contents and trends of performance indicators in sustainability reports of large mining companies in Ghana using content analysis.

The Determinants of Sustainability Reporting of the Portuguese Public Sector Entities

2016 ◽  
pp. 226-251
Author(s):  
Maria da Conceição C. Tavares ◽  
Lúcia Lima Rodrigues
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Public Sector ◽  
Social Responsibility ◽  
Sustainability Reporting ◽  
Global Reporting Initiative ◽  
Sustainability Disclosure ◽  
Sustainability Reports ◽  
Csr Disclosure ◽  
Corporate Social

Based on legitimacy and on stakeholder theories, this study analyses the level of disclosure of Corporate Social Responsibility (CSR) in the sustainability reports of the Portuguese public sector entities for the years 2008 and 2012, prepared in accordance with the guidelines of the Global Reporting Initiative (GRI). The authors also aim to determine the factors that influence this level of disclosure. Using content analysis, an index of CSR disclosure was constructed based on the sustainability reports of 58 public sector entities. It was concluded that the level of sustainability disclosure is related to the organisation's size, industry, awards and certifications received, and visibility measured in terms of consumer proximity. This study offers new empirical evidence of a different context – public sector entities in Portugal, providing valuable insights into the factors that explain CSR disclosures in public sector entities.

Providing Assurance for Sustainability Reports: An Instructional Case

2016 ◽  
Vol 32 (3) ◽  
pp. 95-102 ◽  
Author(s):  
Veena Looknanan Brown ◽  
Mark J. Kohlbeck
Keyword(s):  
Sustainability Reporting ◽  
Auditor Independence ◽  
Third Party ◽  
Class Discussion ◽  
Governmental Organizations ◽  
Non Governmental Organizations ◽  
Assurance Services ◽  
Group Basis ◽  
Sustainability Reports ◽  
Sustainability Report

ABSTRACT Due to increased interest in sustainability from non-governmental organizations (NGO), investors, and other stakeholders, many companies prepare sustainability reports, sometimes with third-party assurance as to the veracity of their claims. This instructional case provides a challenging and enriching experience for students in which the provision of assurance services on nonfinancial sustainability reporting is addressed. The case involves determining the procedures necessary to provide assurance on a sustainability report where procedures are non-standard and may vary substantially from client to client. To arrive at a solution, students are required to familiarize themselves with sustainability reporting in general and use judgment in deciding the most appropriate type of assurance and related procedures to provide. Students are also asked to discuss a number of related topics including the need for assurance in this area and auditor independence issues. This instructional resource provides students with an opportunity to gain an understanding of sustainability reporting and assurance. The case is appropriate for upper-division undergraduate and graduate auditing courses in which assurance services other than audits are discussed and can be assigned on an individual or group basis for out-of-class preparation, followed by in-class discussion.

scholarly journals Stakeholder engagement and dialogic accounting

2019 ◽  
Vol 32 (5) ◽  
pp. 1467-1499 ◽  
Author(s):  
Marco Bellucci ◽  
Lorenzo Simoni ◽  
Diletta Acuti ◽  
Giacomo Manetti
Keyword(s):  
Content Analysis ◽  
Stakeholder Engagement ◽  
Design Methodology ◽  
Sustainability Reporting ◽  
Global Reporting Initiative ◽  
Structured Interviews ◽  
Content Type ◽  
Engagement Process ◽  
Sustainability Reports ◽  
Depth Interviews

Purpose The purpose of this paper is to explain how sustainability reporting and stakeholder engagement processes serve as vehicles of dialogic accounting (DA), a form of critical accounting that creates opportunities for stakeholders to express their opinions, and the influence of dialogic interactions on the content of sustainability reports. Design/methodology/approach Content analysis is used to investigate reports published by 299 companies that have adopted Global Reporting Initiative guidelines. This paper studies how organizations engage stakeholders, the categories of stakeholders that are being addressed, the methods used to support stakeholder engagement, and other features of the stakeholder engagement process. Companies that disclose stakeholder perceptions, the difficulties met in engaging stakeholders, and actions aimed at creating opportunities for different groups of stakeholders to interact were subjects of discussion in a series of semi-structured interviews that focus on DA. Findings Companies often commit themselves to two-way dialogue with their stakeholders, but fully developed frameworks for DA are rare. However, signs of DA emerged in the analysis, thus confirming that sustainability reporting can become a platform for DA systems if stakeholder engagement is effective. Originality/value The findings contribute to the accounting literature by discussing if and how sustainability reporting and stakeholder engagement can serve as vehicles of DA. This is accomplished via a research design that is based on in-depth interviews and content analysis of various sustainability reports.

Corporate Sustainability Indicators In Banking Sector

2014 ◽  
Vol 1 (1) ◽  
pp. 581-584
Author(s):  
Dumitrascu Mihaela ◽  
Ileana Ciutacu ◽  
Iulian Vasile Săvulescu
Keyword(s):  
Qualitative Research ◽  
Content Analysis ◽  
Banking Sector ◽  
Corporate Sustainability ◽  
Sustainability Indicators ◽  
Global Reporting Initiative ◽  
Future Research ◽  
Group Level ◽  
Industry Sector ◽  
Sustainability Reports

AbstractThe purpose of this paper is to see the situation regarding the indicators from the Sustainability Reports. For this we use a qualitative research, a content analysis of these reports. Our sample is composed by the banks that develop their activity in our country for which we analysed the last year reports at group level. We choose only an industry sector to obtain the homogeneity of the sample. The findings reveal a number of 86 indicators, which were used in these reports. We analyzed the Global Reporting Initiative (GRI) indicators used by 12 companies. The most reported indicators are EN4, EN8, LA1, LA10, while the last reported indicators are E5, E10 E13 E15, EN20, EN21, EN23, EN27, HR9, HR10 The results obtained are important for future research in this area, for both managers and researchers.

scholarly journals Sustainability Reporting Practices: Evidence from Bangladesh

2017 ◽  
Vol 7 (2) ◽  
pp. 61
Author(s):  
Sumaiya Akhter ◽  
Pappu Kumar Dey
Keyword(s):  
Human Rights ◽  
Content Analysis ◽  
Community Development ◽  
Annual Report ◽  
Sustainability Reporting ◽  
Listed Companies ◽  
Employee Benefits ◽  
Global Reporting Initiative ◽  
Reporting Practices ◽  
Product Responsibility

The objective of this paper is to examine the nature and extent of sustainability reporting practices by the listed companies in Bangladesh. In order to fulfill this objective, the research has examined the content analysis of annual report (2015-2016) and website of the top 50 listed companies (according to market capitalization). Based on Global Reporting Initiative (GRI) G4 guidelines, the study investigates three broad areas i.e. economic, environmental and social with 40 indicators. The findings of the study demonstrate that organizations in Bangladesh address few sustainability issues. Companies focus more on community development which is 90%, followed by employment and employee benefits (67%). The level of disclosures in website is meagre where only 26% of the sample companies disclose at least one indicator. Organizations’ attention on issues like environment, human rights and product responsibility is limited in relation to other issues. The extent of disclosure is also poor that is 66% of the companies use less than 25 sentences in sustainability reporting. Moreover, only 16% of the sample companies use separate sustainability reporting section. The limited disclosures on sustainability issues may be because of voluntary sustainability reporting in Bangladesh.

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