The Contested Politics of Corporate Governance

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

doi:10.1177/0007650309345420

Cited by 242 publications

(71 citation statements)

References 42 publications

(50 reference statements)

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“…GRI, a non-profit organization established in 1997, has developed a framework which includes the guidelines for "triple bottom-line" (economic, environmental and social) reporting (Wilson, 2013). The idea of GRI is to institutionalize sustainability reporting practices in a similar way to financial reporting standards: companies and all other types of organizations voluntarily prepare reports on their sustainability practices in a standard format on a regular basis (Gilbert, Rasche, & Waddock, 2011;Levy, Brown, & De Jong, 2009). The usage of a common set of indicators and principles enables benchmarking and comparisons of data between different companies, industries, and geographical regions.…”

Section: Discussion: Implications For Sustainability Reportingmentioning

confidence: 99%

A Case for International Financial Reporting Standard on Sustainability: A Critical Perspective

Cherepanova¹

2017

JMS

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The domain of sustainability reporting has seen a substantial proliferation in recent years. Many standards, guidelines, and voluntary regulatory mechanisms have emerged, yet a specific IFRS on sustainability doesn't exist. This paper provides a critical analysis of desirability for the institutionalization of sustainability reporting in a form of IFRS standard. First, I discuss strengths and weaknesses of IFRS and their adoption. Next, I delineate the complex multi-dimensional nature of accounting harmonization and specifically highlight the existing barriers to the successful advancement of this process. I provide a justification why a complete convergence of national accounting standards is unlikely and even undesirable, given the diversity of cultures, enforcement mechanisms, tax and legal systems around the world. In the final section I review the concept of sustainability in its breadth and depth, and analyze how the usage of analogy to financial reporting may impose constraints on the scope of sustainability development goals. By contrast to financial reporting, sustainability reporting is addressed to a much wider group of stakeholders whose engagement is crucial for meaningful sustainable development goals. The paradigm of the IFRS does not render possible embracingthis wider scope, therefore, their applicability for the purposes of sustainability reporting is limited.

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Section: Discussion: Implications For Sustainability Reportingmentioning

confidence: 99%

A Case for International Financial Reporting Standard on Sustainability: A Critical Perspective

Cherepanova¹

2017

JMS

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“…The GRI is a non-governmental and non-profit organization established in 1997 by the CERES (Coalition for Environmentally Responsible Economies) and the UNEP (United Nations Environmental Program) (Campos et al, 2013;Levy, Szejnwald Brown, & de Jong, 2010;Willis, 2003).…”

Section: Sustainability Indicators and The Grimentioning

confidence: 99%

“…However, it has not yet resulted in the generation of comparable data between companies (Levy et al, 2010). Nevertheless, it remains a world reference for non-financial disclosure and has been ratified by some governments, which encourages GRI disclosure and the establishment of standards based on its model (Dingwerth & Eichinger, 2010).…”

Section: Sustainability Indicators and The Grimentioning

confidence: 99%

Sustainability in Information Technology: An analysis of the aspects considered in the model Cobit

Machado

Hourneaux

Sobral

2017

JISTEM

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Parallel to the development of technology in its different fronts and particularly about the various applications of Information Technology (IT), another trend that has been consolidated in organizations is the search for sustainability. There are initiatives such as Green IT, Sustainable IT, and Green software that combine these two elements (IT and sustainability). In this context, this study aims to identify the presence of sustainability aspects in the COBIT (Control Objectives for Information and Related Technologies) model of IT management. Thus, this article seeks to verify if and how versions 4.1 and 5 of the COBIT model-which guide IT managers in the alignment of technical activities with the organization's strategy-are related to sustainability, through the use of sustainability indicators defined by the Global Reporting Initiative (GRI) as a representative proxy of sustainability aspects necessary for the user organization of the model. This exploratory research makes use of documental research and presents the following main results: (1) partial alignment of the COBIT model with the generic categories of the GRI, especially the governance category; and (2) it highlights the small relation of this model with broader environmental and social aspects in the same way that it presents relationship limitations with economic aspects evaluated by the GRI.

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“…Moreover, as Lozano & Huisingh (2011) assert, social reporting "is being increasingly recognized as an important driver and vehicle to engage with and to report on a company"s efforts towards becoming more sustainable" (p. 105) and the GRI guideline "tends to be the most frequently used set of guidelines for SR reporting" (p. 100). Finally, Levy et al (2010) recognize that "GRI is most important as a tool for managing corporate sustainability efforts, assessing and protecting corporate reputation, and enhancing brand values" (p. 20). The GRI has released several versions of its sustainability reporting guidelines: the first in 2000, the second in 2002, the third in 2006, the fourth in 2001, and the last in 2013.…”

Section: Literature Reviewmentioning

confidence: 99%

Applying GRI Sustainability Reporting in the Water Sector: Evidences from an Italian Company

D’Andrea¹

2017

IJBA

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Sustainability reporting is considered the most applicable and reliable tool for disclosing financial and non-financial information to stakeholders and a means for strengthening company credibility. The Global Reporting Initiative (GRI) is the most common standard followed to implement and to develop sustainability reporting. Nevertheless, a few studies have focused on the real adoptability of the standard. The aim of the present study is to illustrate how GRI indicators could be applied and interpreted by managers of a water company to implement sustainability reporting. A single case study is developed to identify which factors could affect the standardized implementation of the G4 guidelines by a water utility company. The research was conducted in an Italian medium-sized enterprise, an entirely publicly owned joint-stock company under the in-house providing rules. Evidence from the case study was gathered through direct observation as well as semi-structured interviews and focus groups with the human resources responsible for the data collection. The research highlights that the process generated an internal validation of the practices carried out by the managers to achieve sustainable development. The case study presented shows that GRI Guidelines adoption is left to interpretation: certain practices and recommendations contained in the G4 implementation manual are, in fact, operationalized within the organization in consideration of the company"s activities and governance. The illustration of the case study may guide practitioners in the GRI implementation process in all sectors, especially in public utilities.

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The Contested Politics of Corporate Governance

Cited by 242 publications

References 42 publications

A Case for International Financial Reporting Standard on Sustainability: A Critical Perspective

A Case for International Financial Reporting Standard on Sustainability: A Critical Perspective

Sustainability in Information Technology: An analysis of the aspects considered in the model Cobit

Applying GRI Sustainability Reporting in the Water Sector: Evidences from an Italian Company

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