Building institutions based on information disclosure: lessons from GRI's sustainability reporting

Brown, Halina Szejnwald; Jong, Martin de; Levy, David L.

doi:10.1016/j.jclepro.2008.12.009

Cited by 492 publications

(413 citation statements)

References 20 publications

(33 reference statements)

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“…CSD and CSR in general are a field dominated by large firms (Brown, de Jong, & Levy, 2009), but SMEs too are engaging in social responsible activities, even if they prefer an informal commitment (Russo & Tencati, 2009). …”

Section: Resultsmentioning

confidence: 99%

“…Today the GRI Sustainability Disclosure Database features more than 16000 reports issued by more than 5000 organizations, and the GRI itself is the most well-known and widely applied guideline for sustainability reporting and exhibits several features of an established institution, such as broad uptake and legitimacy (Brown, de Jong, & Levy, 2009). …”

Section: Methodsmentioning

confidence: 99%

“…Visibly, at SMEs level the scenario is quite different. Not by chance, there is a major size-effect in the practice of non-financial reporting: as explained by Brown, de Jong, & Levy (2009), in recent years large multinational enterprises have dominated sustainability reporting. A number of reason support the size-disclosure relationship.…”

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confidence: 99%

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Non-Financial Reporting in Italian SMEs: An Exploratory Study on Strategic and Cultural Motivations

Calace¹

2014

IJBA

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In the last years, a broadening process of companies' responsibilities has taken place. Institutions, customers, authorities and the general public opinion expect companies to behave in an ethical way, including social and environmental elements beside economic ones in their decision-making processes and goal setting. In this context, non-financial reporting has become a critical activity to manage the dialogue with stakeholders. Indeed, corporate social disclosure (CSD) represents the most direct expression of companies' commitment on social and environmental grounds. Through CSD, large and multinational companies succeed in improving their legitimacy, stakeholder's trust, reputation, image and reliability, creating a set of intangible assets that eventually increase their economic performance. Shifting to SME level, the involved dynamics significantly change, mainly because of the limited visibility of small and medium firms compared to large and multinational ones. This working paper intends to offer an insight on strategic and cultural motivations that drive SME non-financial reporting. Through a qualitative approach based on a pilot case study, I start to shed light on the under researched world of SME non-financial reporting, in particular addressing to Hofstede's national culture framework, in view of a future cross-country extension of this study.

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Section: Resultsmentioning

confidence: 99%

Section: Methodsmentioning

confidence: 99%

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Non-Financial Reporting in Italian SMEs: An Exploratory Study on Strategic and Cultural Motivations

Calace¹

2014

IJBA

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“…Brown et al (2009) conclude that mainstream institutional investors hardly utilise sustainability reports in their work. A survey conducted on pension funds trustees in the USA (Hess 2007) shows that 29% of the respondents had a policy on corporate governance in general, 10% had a policy on environmental issues, 17% had a policy on other social issues and 53% had a policy on how to vote at annual shareholder meetings.…”

Section: Explaining Marginal Sri Effectivenessmentioning

confidence: 94%

The effectiveness of socially responsible investment: a review

Wagemans

Koppen

Mol

2013

Journal of Integrative Environmental Sciences

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Over the past two decades, an increasing number of shareholders have begun to consider non-financial criteria, such as social and environmental criteria, in making investment decisions and executing shareholders rights. Investing based on such criteria is often labelled socially responsible investment (SRI). This article reviews the actors in SRI, the motives for SRI, relevant theoretical frameworks and the effectiveness of SRI in changing environmental, social and corporate governance (ESG) performance of public companies. Various actors with different motives engage in SRI through distinct strategies. Although the effects of SRI strategies are difficult to identify and quantify, overall, SRI does not yet play a major role in changing ESG performance. Several factors can be identified that impede SRI in improving ESG performance, together forming an action agenda for SRI researchers and practitioners. The research agenda for SRI studies should include examining poorly studied engagement strategies; identifying the factors that govern SRI effectiveness; elucidating the relationship between shareholders and other actors, such as NGOs, governments and media; and building theoretical frameworks to understand and analyse SRI, for which the theory of stakeholder salience and ecological modernisation theory provide promising starting points.

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“…1 The development is not only useful for economic improvement, but also for the improvement of people's welfare. 2 Above all, the development process should consider 1 Brown, H.S., de Jong, M., & Levy, D.L. (2009).…”

Section: Introductionmentioning

confidence: 99%

The Cancellation of Environmental License of PT. Semen Indonesia: A Strategic Environmental Assessment

Lisdiyono

2018

Hasanuddin Law Rev.

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Debate over the construction of a cement factory in Rembang Regency between the community groups of Kendeng mountain care is in relation with the issuance of the environmental license No. 660.1/17 of 2012 by the Governor of Central Java. It had been declared null and void by the Supreme Court of the Republic of Indonesia based on the decision in the case register No. 99 PK/TUN/2016. The reason for the submission of the cancelation to the Environmental License of PT. Semen Indonesia in Rembang Regency, the community who cares about Kendeng mountains was because the process of submitting the mining licenses for the cement plant was not open and transparent to the community and it was feared that there would be environmental damages to the CAT area (Watuputih basin). In other words, to get the benefits, they are obliged to stay away from potential damage. Then, the urgency in the Strategic Environmental Assessment is as the Government instrument used as an instrument of prevention from pollution and/or environmental damage, and it becomes the basis for the policy of development plans and/or programs within a territory. Therefore, the mining of the cement factory of PT. Semen Indonesia in Kendeng mountains of Rembang Regency is in the CAT area (groundwater basin) based on findings of the Strategic Environmental Assessment Team. It is a protected area so that it potentially causes damage and the mining process must be stopped.

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Building institutions based on information disclosure: lessons from GRI's sustainability reporting

Cited by 492 publications

References 20 publications

Non-Financial Reporting in Italian SMEs: An Exploratory Study on Strategic and Cultural Motivations

Non-Financial Reporting in Italian SMEs: An Exploratory Study on Strategic and Cultural Motivations

The effectiveness of socially responsible investment: a review

The Cancellation of Environmental License of PT. Semen Indonesia: A Strategic Environmental Assessment

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