Abstract

http://ssrn.com/abstract=1742167
 
 

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GRI Sustainability Reporting Guidelines for Public and Third Sector Organizations


James Guthrie


Macquarie University - Department of Accounting and Finance; University Of Bologna - Department of Management

John Dumay


University of Sydney - Discipline of Accounting and Business Law

Federica Farneti


University of Sydney - Discipline of Accounting and Business Law

July 20, 2010

Public Management Review, Vol. 12, No. 4, 2010

Abstract:     
This article provides a critique of the Global Reporting Initiatives (GRI) guidelines, sustainability reporting (SR) guidelines and also examines their applicability to public and third sector organizations. The article finds that these guidelines promote a ‘managerialist’ approach to sustainability rather than an ecological and eco-justice informed approach, potentially causing them to fall into an evaluatory trap. This means that they do not contribute to sustainability. Since public and third sector organizations have yet to take up SR with the same fervour as the private sector, the opportunity exists to learn from the critique of the use of the GRI reports in practice. As such this article examines the implications of this finding for public and third sector organizations. A conclusion is that there is an opportunity for the GRI to develop guidelines further in line with existing practice to increase their relevance and utility.

Number of Pages in PDF File: 19

Keywords: Critique, GRI, Public Sector, SR Guidelines, Sustainability Reporting, Third Sector

JEL Classification: M40, M41, M49

Accepted Paper Series


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Date posted: January 23, 2011  

Suggested Citation

Guthrie, James and Dumay, John and Farneti, Federica, GRI Sustainability Reporting Guidelines for Public and Third Sector Organizations (July 20, 2010). Public Management Review, Vol. 12, No. 4, 2010. Available at SSRN: http://ssrn.com/abstract=1742167

Contact Information

James Guthrie (Contact Author)
Macquarie University - Department of Accounting and Finance ( email )
Sydney - NSW, 2109
Australia
University Of Bologna - Department of Management ( email )
P.Le Vittoria 15
Forli', 47121
Italy
+39-0543-374-621 (Phone)
John Dumay
University of Sydney - Discipline of Accounting and Business Law ( email )
H69 Economics and Business Building
Sydney, NSW 2006
Australia
Federica Farneti
University of Sydney - Discipline of Accounting and Business Law ( email )
H69 Economics and Business Building
Sydney, NSW 2006
Australia
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