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Through Output Effectiveness of Private Transnational Governance Regime, to Evaluating Environmental Corporate Sustainability Reporting According to the Global Reporting Initiative

Elvis, Lundberg (2019) CÖSM40
Centre for East and South-East Asian Studies, Lund University
Abstract
The increasing adherence to self-regulatory behaviour of Multinational Enterprises under Private Transnational Governance Regimes has been viewed as a step in the right direction in the improvement of Corporate Sustainability Reporting. Hence, I investigate the output effectiveness of Global Reporting Initiative (GRI), environmental corporate sustainability reporting practices in accordance with the GRIS (GRIS) with a set of mixed methods and Benchmarking Scoring System. The results show that GRI has been overall successful in terms of output effectiveness by increasing the quality and quantity of the disclosed information, and in increase of the corporate capacity to incorporate GRIS. However, the output effectiveness has also been proven... (More)
The increasing adherence to self-regulatory behaviour of Multinational Enterprises under Private Transnational Governance Regimes has been viewed as a step in the right direction in the improvement of Corporate Sustainability Reporting. Hence, I investigate the output effectiveness of Global Reporting Initiative (GRI), environmental corporate sustainability reporting practices in accordance with the GRIS (GRIS) with a set of mixed methods and Benchmarking Scoring System. The results show that GRI has been overall successful in terms of output effectiveness by increasing the quality and quantity of the disclosed information, and in increase of the corporate capacity to incorporate GRIS. However, the output effectiveness has also been proven to result in unregular report contents indicating that corporations manage to comply with GRIS – Core Option of reporting, but with great discretion in terms of the quality and amount of specific content disclosures found within the GRIS. As GRI still lacks the absolute enforcement power of its sustainability reporting standards due to its voluntary regulatory regime nature, it remains incapable of addressing the ‘governance gap’ on its own. (Less)
Please use this url to cite or link to this publication:
author
Elvis, Lundberg
supervisor
organization
course
CÖSM40
year
type
H2 - Master's Degree (Two Years)
subject
keywords
Corporate Social Responsibility, Environmental Sustainability Reporting, Global Governance, Global Reporting Initiative, Governance Effectiveness, Private Transnational Governance Regime
language
English
id
8996864
date added to LUP
2019-10-21 12:19:39
date last changed
2019-10-21 12:19:39
@misc{8996864,
  abstract     = {{The increasing adherence to self-regulatory behaviour of Multinational Enterprises under Private Transnational Governance Regimes has been viewed as a step in the right direction in the improvement of Corporate Sustainability Reporting. Hence, I investigate the output effectiveness of Global Reporting Initiative (GRI), environmental corporate sustainability reporting practices in accordance with the GRIS (GRIS) with a set of mixed methods and Benchmarking Scoring System. The results show that GRI has been overall successful in terms of output effectiveness by increasing the quality and quantity of the disclosed information, and in increase of the corporate capacity to incorporate GRIS. However, the output effectiveness has also been proven to result in unregular report contents indicating that corporations manage to comply with GRIS – Core Option of reporting, but with great discretion in terms of the quality and amount of specific content disclosures found within the GRIS. As GRI still lacks the absolute enforcement power of its sustainability reporting standards due to its voluntary regulatory regime nature, it remains incapable of addressing the ‘governance gap’ on its own.}},
  author       = {{Elvis, Lundberg}},
  language     = {{eng}},
  note         = {{Student Paper}},
  title        = {{Through Output Effectiveness of Private Transnational Governance Regime, to Evaluating Environmental Corporate Sustainability Reporting According to the Global Reporting Initiative}},
  year         = {{2019}},
}