On the effectiveness of private transnational governance regimes—Evaluating corporate sustainability reporting according to the Global Reporting Initiative

Barkemeyer, Ralf; Preuss, Lutz; Lee, Lindsay

doi:10.1016/j.jwb.2014.10.008

Cited by 102 publications

(110 citation statements)

References 110 publications

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“…the Global Reporting Initiative) that seek to advance the disclosure of companies' social and environmental information pertaining to companies; and (4) process-based initiatives, such as AccountAbility's standards, set up procedures for managing corporate responsibility (Rasche et al, 2013). Because institutional initiatives seek to govern corporate outcomes on the environment and on society, they have been understood as an institution for transnational governance (Barkemeyer, Preuss, & Lee, 2015;Rasche & Kell, 2010;Scherer & Palazzo, 2011;Waddock, 2008).…”

Section: Institutions and The Role Of International Business In Sustamentioning

confidence: 99%

“…Bondy et al, 2012;Kolk, van Tulder, & Welters, 1999;Painter-Morland, 2006;van Tulder, van Wijk, & Kolk, 2009), the reporting mechanisms that communicate a company's social and environmental footprints (e.g. Barkemeyer et al, 2015), as well as the introduction of the ''Ruggie principles'' that guide MNEs' human rights policies (Ruggie, 2007(Ruggie, , 2008.…”

Section: Actionabilitymentioning

confidence: 99%

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Multinational enterprises and the Sustainable Development Goals: An institutional approach to corporate engagement

2018

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The Sustainable Development Goals (SDGs) cannot be achieved without the contributions of multinational enterprises (MNEs). However, extant international business research hardly covers the private sector's role in achieving international policy goals. This article conceptualises the SDGs as a goal-based institution. Building on institutional theory, it develops propositions that help explain MNEs' engagement with SDGs. Exploratory survey results from 81 European and North American Financial Times Global 500 companies indicate that MNEs engage more with SDG targets that are actionable within their (value chain) operations than those outside of it, and more with SDG targets that ''avoid harm'' than those that ''do good''. Differences in SDG engagement based on MNEs' home-and host-countries and their industrial sectors are also explored. We draw policy conclusions for a more pro-active involvement of MNEs in sustainable development, and we define avenues for future international business research. In particular, cross-sector partnerships deserve further attention.

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Section: Institutions and The Role Of International Business In Sustamentioning

confidence: 99%

Section: Actionabilitymentioning

confidence: 99%

Multinational enterprises and the Sustainable Development Goals: An institutional approach to corporate engagement

2018

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“…institutional theory offers a new explanation for reporting patterns, studies to date have involved only a basic application of institutional theory, often invoking industry or national level indicators in their analyses or relying on indicators such as common professional qualifications to assert explanations for commonality of practice (Aerts, Cormier, & Magnan, 2006;Barkemeyer et al, 2015;de Villiers & Alexander, 2014). A related and recent exception, however, is O' Sullivan and O'Dwyer (2015) who invoke the work of Hoffman (1999) to study the role of an issues based field in the penetration of sustainable finance practices in the international banking industry.…”

Section: Forthcoming In Journal Of Business Ethicsmentioning

confidence: 99%

Is Sustainability Reporting Becoming Institutionalised? The Role of an Issues-Based Field

2015

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“…Many management regimes have been studied in accordance with the Global Reporting Initiative (GRI). One such regime is the transnational management (Barkemeyer et al, 2015).…”

Section: Methodsmentioning

confidence: 99%

Reporting in the area of sustainable development with information technology application

Ibatova¹,

Sitdikov²,

Klychova³

2018

10.5267/j.msl

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The aim of the present article is substantiation of theoretical provisions and development of practical recommendations for reporting in the field of sustainable development formation in compliance with the international standard "Guidelines for sustainability reporting" elaborated within the scope of Global Reporting Initiative. The research objectives are to study the content of non-financial reporting generated in compliance with the Global Reporting Initiative (GRI) guidelines and to offer new methodological approaches towards sustainability reporting formation. Using such general scientific methods as systematic approach, comparison, method of systematization and generalization of data, the research work revealed the essence, content, principles of formation and reporting structure in the field of sustainable development. The work contains recommendations on social activity accounting organization with the use of information technology, such as: supplementary invoices application for accounting, and development of forms for reports containing information of social character.

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On the effectiveness of private transnational governance regimes—Evaluating corporate sustainability reporting according to the Global Reporting Initiative

Cited by 102 publications

References 110 publications

Multinational enterprises and the Sustainable Development Goals: An institutional approach to corporate engagement

Multinational enterprises and the Sustainable Development Goals: An institutional approach to corporate engagement

Is Sustainability Reporting Becoming Institutionalised? The Role of an Issues-Based Field

Reporting in the area of sustainable development with information technology application

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