The Dialectic of Stakeholder Engagement and Strategy Development at the Global Reporting Initiative (GRI)

Posted: 17 Jan 2018

See all articles by Gerry Kerr

Gerry Kerr

University of Windsor

Alan J. Richardson

University of Windsor - Odette School of Business

Burkard Eberlein

York University - Schulich School of Business

Date Written: January 16, 2018

Abstract

The development history of the Global Reporting Initiative (GRI) is analyzed, the dominant standard-setter for sustainability reporting. The focus is trained on the organization’s intertwined stakeholder management and strategic management, revealing core ongoing tensions that both led and embodied organizational change. The GRI’s strategy was to cultivate and curate dialectics that resulted in a stream of sustainability measurement frameworks and supporting services for the organization, while reflecting an evolving social movement at the global level.

Keywords: Global Reporting Initiative (GRI), Historical Methods, Stakeholder Theory, Social Movement, Dialectic

JEL Classification: M48, M49, Z39

Suggested Citation

Kerr, Gerry and Richardson, Alan J. and Eberlein, Burkard, The Dialectic of Stakeholder Engagement and Strategy Development at the Global Reporting Initiative (GRI) (January 16, 2018). 2018 Canadian Academic Accounting Association (CAAA) Annual Conference. Available at SSRN: https://ssrn.com/abstract=3103223 or http://dx.doi.org/10.2139/ssrn.3103223

Gerry Kerr

University of Windsor ( email )

401 Sunset Avenue
Windsor, Ontario N9B 3P4
Canada

Alan J. Richardson (Contact Author)

University of Windsor - Odette School of Business ( email )

401 Sunset
Windsor N9B 3P4, Ontario
Canada

Burkard Eberlein

York University - Schulich School of Business ( email )

4700 Keele Street
Toronto, Ontario M3J 1P3
Canada

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