Hållbarhetsreovisning: the Global Reporting Initiative, erfareheter och framtida scenarior
Independent thesis Advanced level (degree of Magister)Student thesisAlternative title
Sustainability Reporting : the Global Reporting Initiative, Experiences and Future Scenarios (English)
The history of environmental reporting began in the early 1990’s when some companies included the environmental issue in their annual report. The increased interest of ethical and sustainable investments and demands from different stakeholders conjure a change of the report design. To develop the environmental reports and create design guidance for sustainability reports an organisation called Global Reporting Initiative (GRI) was born. The GRI is environmental reporting taken to another level, a level that is according to sustainable development. This qualitative study concerns sustainability reporting in general and the GRI-guidelines in particular. The question is why the Swedish companies, which are already using the guidelines, have chosen to use the guidelines and what type of behavioral changes within the company it has lead to? From my study, I have found that the GRI-report could help corporations to be able to see what actually has been done in the organisation. My conclusion is that the GRI-guideline is a potential tool for gaining control and visibility of the triple bottom line on a corporate level, and it highlights the importance of collecting internal information.
Place, publisher, year, edition, pages
Institutionen för tematisk utbildning och forskning , 2002. , 32 p.
Interdisciplinary studies, The Global Reporting Initiative, sustainability reporting, environmental reporting, triple bottom line, stakeholder
Social Sciences Interdisciplinary
IdentifiersURN: urn:nbn:se:liu:diva-1451ISRN: LIU-ITUF/MV-D--02/11--SEOAI: oai:DiVA.org:liu-1451DiVA: diva2:18775