The Global Reporting Initiative and corporate sustainability reporting in Swedish companies

Carl‐Johan Hedberg and Fredrik von Malmborg

Corporate Social Responsibility and Environmental Management, 2003, vol. 10, issue 3, 153-164

Abstract: With empirical evidence from Swedish companies, this paper analyses the phenomenon of corporate sustainability reporting (CSR) in general and the use of CSR guidelines developed by the Global Reporting Initiative (GRI) in particular. The main questions at issue are why companies have chosen to use the GRI guidelines and how this has affected corporate social responsibility and environmental management. From interviews with all Swedish companies that use the guidelines, we have found that companies produce CSRs mainly to seek organizational legitimacy, and that the main reason for use of the GRI guidelines is an expectation of increasing credibility of the CSR, but also that it provides a template for how to design a report. Moreover, we have found that the CSR report and the GRI guidelines are of more help for internal than external communication at this stage of development. It could help corporations to learn about themselves and to see what has actually been done in the organization. In all, the GRI guidelines would have the potential for gaining visibility and control of the triple bottom line on a corporate level, but they are in need of further development, not least in relation to the issue of verification. Copyright © 2003 John Wiley & Sons, Ltd and ERP Environment.

Date: 2003
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Persistent link: https://EconPapers.repec.org/RePEc:wly:corsem:v:10:y:2003:i:3:p:153-164

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