CSR Reporting of Stakeholders’ Health: Proposal for a New Perspective

Ehsanul Huda Chowdhury, Brita Backlund Rambaree and Gloria Macassa
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Ehsanul Huda Chowdhury: Department of Business Studies and Economics, University of Gävle, 801 76 Gävle, Sweden
Brita Backlund Rambaree: Department of Social Work and Criminology, University of Gävle, 801 76 Gävle, Sweden
Gloria Macassa: Department of Public Health & Sport Sciences, University of Gävle, 801 76 Gävle, Sweden

Sustainability, 2021, vol. 13, issue 3, 1-10

Abstract: Purpose: The aim of the paper is to identify and categorize disclosures from the Global Reporting Initiative Sustainability Reporting Standards (GRI Standards) that have direct or indirect influence on health of external or internal stakeholders. Methodology: GRI core and comprehensive disclosures (as part of universal standards and topic-specific standards related to economic, environmental and social topics) that can be used by businesses for CSR reporting were grouped as to have direct or indirect influence on external and internal stakeholders’ health. Findings: The study proposes a systematic way of conceiving GRI standards in terms of direct or indirect influence on the health and well-being of internal and external stakeholders. Originality/Value: This is the first study that provides a classification of core and comprehensive GRI disclosures that have direct or indirect influence on the health of external or internal stakeholders. This classification will allow businesses to easily report those CSR activities that might be of importance to stakeholders’ health promotion.

Keywords: GRI; stakeholder; health; corporate; social responsibility; reporting; disclosures (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2021
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (4)

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