The worldwide diffusion of the global reporting initiative: what is the point?

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• 作者：Frederic Marimon^a ; ^{fmarimon@cir.uic.es} ; Marí ; a del Mar Alonso-Almeida^b ; ^{mar.alonso@uam.es} ; Martha del Pilar Rodrí ; guez^c ; ^{marthadelpilar2000@yahoo.com} ; Klender Aimer Cortez Alejandro^c ; ^{kcortez@facpya.uanl.mx}
• 关键词：Sustainability reporting ; Diffusion ; Corporate social responsibility ; Global Reporting Initiative ; GRI ; CSR ; Environment reporting ; Social reporting
• 刊名：Journal of Cleaner Production
• 出版年：2012
• 期刊代码：47_09596526
• 类别：ce
• 出版时间：September, 2012
• 卷：33
• 期：Complete
• 页码：132-144
• 文件大小：601 K

摘要

This study analyzes the worldwide diffusion of the Global Reporting Initiative (GRI) from the viewpoint of both a macro- and a microanalysis using data from the first decade of this century. For the macroanalysis, logistic curves were used to demonstrate the different stages and patterns in the dissemination of GRI in the different regions of the world that were examined. For the microanalysis, two indices鈥攊nstability and concentration鈥攚ere used to analyze and assess GRI diffusion across different sectors of activity. The findings are thus of considerable importance to the understanding of sustainability reporting worldwide. Moreover, they point to probable trends in sustainability reporting over the next few years.