GRI and the camouflaging of corporate unsustainability

Jose Moneva, Pablo Archel and Carmen Correa

Accounting Forum, 2006, vol. 30, issue 2, 121-137

Abstract: Sustainable development or sustainability concept has become increasingly relevant in corporate executive's agenda after Brundtland Report was launched in 1987. Social and environmental accounting and reporting plays a relevant role in this context to analyse sustainability performance of the organizations. The Global Reporting Initiative (GRI) sustainability reporting guidelines were developed as a way of helping organizations to report on their environmental, social and economic performance and to increase their accountability. However, evidence from practice seems to show a different reality. Some organizations that label themselves as GRI reporters do not behave in a responsible way concerning sustainability question, like gas emissions, social equity or human rights.

Date: 2006
References: View complete reference list from CitEc
Citations: View citations in EconPapers (129)

Downloads: (external link)
http://hdl.handle.net/10.1016/j.accfor.2006.02.001 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:taf:accfor:v:30:y:2006:i:2:p:121-137

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/racc20

DOI: 10.1016/j.accfor.2006.02.001

Access Statistics for this article

Accounting Forum is currently edited by Carol Tilt

More articles in Accounting Forum from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().