Corporate Social Indices: Refining the Global Reporting Initiative
Claus Strue Frederiksen (),
David Budtz Pedersen (),
Morten Ebbe Juul Nielsen () and
Samuel O. Idowu ()
Additional contact information
Claus Strue Frederiksen: Gubra Aps
David Budtz Pedersen: Aalborg University
Morten Ebbe Juul Nielsen: Copenhagen University
Samuel O. Idowu: London Metropolitan University
A chapter in Global Challenges to CSR and Sustainable Development, 2021, pp 271-291 from Springer
Abstract:
Abstract The objective of this paper is twofold. First, we demonstrate that the Global Reporting Initiative (GRI)Global Reporting Initiative (GRI) StandardsStandards do not enable stakeholdersStakeholders to compare the relevant social performanceSocial performances of different organizations. We argue that the GRI StandardsGRI Standards are based on a misguided claim about informed decision-making Decision making , which does not fully respect the conceptual difference between transparencyTransparency and comparability. Secondly, we demonstrate that it is possible to improve the GRI StandardsGRI Standards by incorporating a set of social indicesSocial indices which can be compared cross-organizationally. The inspiration for this framework is found in the UN’s Human Development IndexHuman Development Index (HDI) and Sen’s capability approachSen’s capability approach.
Date: 2021
References: Add references at CitEc
Citations:
There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.
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:spr:csrchp:978-3-030-62501-6_13
Ordering information: This item can be ordered from
http://www.springer.com/9783030625016
DOI: 10.1007/978-3-030-62501-6_13
Access Statistics for this chapter
More chapters in CSR, Sustainability, Ethics & Governance from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().