a b s t r a c tThis 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 indicesdinstability and concentrationdwere 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.
Abstract:Although there has been a considerable increase in the publication of sustainability reports in the corporate world in the last decade, sustainability reporting in higher education institutions is still in its early stages. This study's aim was to explore the relationship between sustainability reporting and organizational change management for sustainability in higher education. A survey was sent to higher education institutions worldwide that have published sustainability reports in the last ten years. The survey was answered by 23 institutions out of a total of 64. The findings showed that sustainability reporting has been predominantly driven by internal motivations, and that the sustainability reporting process leads to incremental changes, such as an increase in awareness of sustainability and improvements in communication with internal stakeholders. Some factors impeding change are the absence of an external stakeholder engagement process, the lack of inclusion of material impacts in reports, and the lack of institutionalization of sustainability reporting in the higher education system. The paper proposes that higher education institutions need to consider sustainability reporting as a dynamic tool to plan sustainability changes, and not just as a communication activity.
OPEN ACCESSSustainability 2015, 7 8882
This study analyses the worldwide diffusion of the Global Reporting Initiative's (GRI) Sustainability Report in all economic sectors from 1999 to 2011. The logistic curve model (s-shaped curve) is used to assess the current situation on both a global scale and a local scale. Additionally, instability and concentration indices are used to analyse whether the diffusion process developed in a homogeneous manner across economic sectors. Although for different reasons, close attention has been paid to the two leading sectors worldwide: the financial and energy sectors. Findings suggest that the energy sector has adopted GRI reporting in an effort to be more sustainable as it is more visible, polluting, and international. On the other hand, the financial sector could regain market credibility and attract new investors, and GRI reporting could help it to construct a new identity defined by legitimate behaviours and an improved image. The paper concludes with some reflections on the usefulness of these reports and trends.
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