GRI guidelines for assurance of sustainability reports: Fortune global 500 list 2010 analyses

Mori Junior, Renzo and Cotter, Julie and Best, Peter (2012) GRI guidelines for assurance of sustainability reports: Fortune global 500 list 2010 analyses. In: 2012 Australian GRI Conference on Sustainability and Integrated Reporting: Innovate, Integrate, Collaborate (GRI 2012) , 26-28 Mar 2012, Melbourne, Australia.

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Abstract

Sustainability reports have been used by organisations worldwide in an attempt to provide accountability to their stakeholders, and Global Reporting Initiative (GRI)'s Guidelines are frequently used as a model for this type of report. In order to improve transparency and credibility, some organisations incorporate voluntarily an independent third party assurance process in their sustainability reports. As this is a voluntary and not regulated practice, there are different assurance providers providing different types of assurance services. Some stakeholders are not able to identify those differences and question the benefits of the assurance process and the way it is provided. As GRI asserts the importance of the assurance process in its guidelines, this paper aims to assess whether organisations listed on the Fortune Global list 2010 which follow GRI's guidelines adopt an assurance process. Our results demonstrate that organisations which follow the GRI framework tend to have their sustainability report assured. As GRI's guidelines play an important role in the assurance process, suggestions are provided to enhance transparency and consistency contributing toward innovation and improvement in assurance practices for the GRI (G4).


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Item Type: Conference or Workshop Item (Commonwealth Reporting Category E) (Paper)
Refereed: Yes
Item Status: Live Archive
Additional Information: Permanent restricted access to published abstract due to publisher copyright policy. Abstract only published.
Faculty / Department / School: Historic - Faculty of Business and Law - No Department
Date Deposited: 28 Apr 2013 23:41
Last Modified: 02 Mar 2018 03:27
Uncontrolled Keywords: sustainability reports; reporting; assurance and transparency
Fields of Research : 22 Philosophy and Religious Studies > 2201 Applied Ethics > 220102 Business Ethics
14 Economics > 1403 Econometrics > 140302 Econometric and Statistical Methods
15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150106 Sustainability Accounting and Reporting
Socio-Economic Objective: B Economic Development > 91 Economic Framework > 9102 Microeconomics > 910204 Industry Costs and Structure
URI: http://eprints.usq.edu.au/id/eprint/22966

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