2013
DOI: 10.1142/s1464333213500129
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Credible Claim or Corporate Spin?: A Checklist to Evaluate Corporate Sustainability Reports

Abstract: In response to the establishment of universally-accepted principles about sustainability and corporate social responsibility (CSR), corporations are now producing Sustainability Reports (SRs). Corporations are expected to document their positive and negative impacts on society. However, the veracity of the information in these reports is being questioned. To what extent is it greenwashing? While the Global Reporting Initiative (GRI) provides a framework for reporting, effective mechanisms to evaluate reports a… Show more

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Cited by 23 publications
(15 citation statements)
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References 36 publications
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“…For example, GasTerra is highly associated with the local basketball team (the GasTerra Flames), and in 1987 Gasunie donated 25 million guilders (about €11.3 million) towards the construction of the Groninger Museum. In general, however, there is little commitment by these companies to local social investment (Esteves and Vanclay, 2009;van der Ploeg and Vanclay, 2013), perhaps on account of the large amount they already pay to the national government.…”
Section: Stakeholders Involved In the Gas Extractionmentioning
confidence: 99%
“…For example, GasTerra is highly associated with the local basketball team (the GasTerra Flames), and in 1987 Gasunie donated 25 million guilders (about €11.3 million) towards the construction of the Groninger Museum. In general, however, there is little commitment by these companies to local social investment (Esteves and Vanclay, 2009;van der Ploeg and Vanclay, 2013), perhaps on account of the large amount they already pay to the national government.…”
Section: Stakeholders Involved In the Gas Extractionmentioning
confidence: 99%
“…They claim that many organisations use the fact that they are reporting in the first instance, to carry on as normal without making any significant changes to their business practices, which paradoxically may lead to greater levels of un-sustainability. In order to improve the validity, or otherwise, of sustainability reports, Van Der Ploeg and Vanclay (2013) propose a sustainability reporting assessment 10-question checklist as a functional tool for use by stakeholders to evaluate the content of their sustainability reporting. Among the issues addressed by the questionnaire were (i) use of evidence to support claims and (ii) documented impacts of all stakeholders, including vulnerable groups and negatively affected groups.…”
Section: Sustainability Reportingmentioning
confidence: 99%
“…The Global Reporting Initiative (GRI) (https://www.globalreporting.org) is an independent organization that sets the standard for sustainability reporting. By improving sustainability reporting practice, especially regarding the veracity of claims and avoiding greenwashing [43], the GRI assists companies not only to communicate, but also to understand and better manage their impacts on local communities in relation to ESG and sustainability issues. Although its focus is on reporting, it is consistent with the other standards and advocates for compliance with them.…”
Section: Introductionmentioning
confidence: 99%