The Global Reporting Initiative: What Value is Added?
Main Article Content
Keywords
Global Reporting Initiative, Triple Bottom Line, Sustainability Reporting
Abstract
This paper explores the extent to which the Global Reporting Initiative G3 Reporting Framework adds value to the external reporting of a company’s financial, environmental and social performance. This inquiry takes the form of analyzing the content of the published sustainability reports of well-known companies to compare and contrast the information communicated in these reports.