Corporate Social Indices: Refining the Global Reporting Initiative

Claus Strue Frederiksen; David Budtz Pedersen; Morten Ebbe Juul Nielsen; Samuel O. Idowu

doi:10.1007/978-3-030-62501-6

Corporate Social Indices: Refining the Global Reporting Initiative

Claus Strue Frederiksen, David Budtz Pedersen, Morten Ebbe Juul Nielsen, Samuel O. Idowu

Institut for Kommunikation og Psykologi

Publikation: Bidrag til bog/antologi/rapport/konference proceeding › Bidrag til bog/antologi › Forskning › peer review

1 Citationer (Scopus)

Abstract

The objective of this paper is twofold. First, we demonstrate that the Global Reporting Initiative (GRI) Standards do not enable stakeholders to compare the relevant social performance of different organizations. We argue that the GRI Standards are based on a misguided claim about informed decision-making, which does not fully respect the conceptual difference between transparency and comparability. Secondly, we demonstrate that it is possible to improve the GRI Standards by incorporating a set of social indices which can be compared cross-organizationally. The inspiration for this framework is found in the UN’s Human Development Index and Sen’s capability approach.

Originalsprog	Engelsk
Titel	Global Challenges to CSR and Sustainable Development : Root Causes and Evidence from Case Studies
Redaktører	Stephen Vertigans, Sam Idowu
Antal sider	21
Forlag	Springer
Publikationsdato	2021
Sider	271-291
ISBN (Trykt)	978-3-030-62500-9
ISBN (Elektronisk)	978-3-030-62501-6
DOI	https://doi.org/10.1007/978-3-030-62501-6
Status	Udgivet - 2021

Adgang til dokumentet

10.1007/978-3-030-62501-6

AUB Link

Søg efter materialet i Aalborg Universitetsbiblioteks søgemaskine

Citationsformater

@inbook{4491c1081889458db277d98d71d4acae,

title = "Corporate Social Indices: Refining the Global Reporting Initiative",

abstract = "The objective of this paper is twofold. First, we demonstrate that the Global Reporting Initiative (GRI) Standards do not enable stakeholders to compare the relevant social performance of different organizations. We argue that the GRI Standards are based on a misguided claim about informed decision-making, which does not fully respect the conceptual difference between transparency and comparability. Secondly, we demonstrate that it is possible to improve the GRI Standards by incorporating a set of social indices which can be compared cross-organizationally. The inspiration for this framework is found in the UN{\textquoteright}s Human Development Index and Sen{\textquoteright}s capability approach.",

author = "Frederiksen, {Claus Strue} and Pedersen, {David Budtz} and Nielsen, {Morten Ebbe Juul} and Idowu, {Samuel O.}",

year = "2021",

doi = "10.1007/978-3-030-62501-6",

language = "English",

isbn = "978-3-030-62500-9",

pages = "271--291",

editor = "Stephen Vertigans and Sam Idowu",

booktitle = "Global Challenges to CSR and Sustainable Development",

publisher = "Springer",

address = "Germany",

}

Corporate Social Indices: Refining the Global Reporting Initiative. / Frederiksen, Claus Strue; Pedersen, David Budtz; Nielsen, Morten Ebbe Juul et al.
Global Challenges to CSR and Sustainable Development: Root Causes and Evidence from Case Studies. red. / Stephen Vertigans; Sam Idowu. Springer, 2021. s. 271-291.

Publikation: Bidrag til bog/antologi/rapport/konference proceeding › Bidrag til bog/antologi › Forskning › peer review

TY - CHAP

T1 - Corporate Social Indices

T2 - Refining the Global Reporting Initiative

AU - Frederiksen, Claus Strue

AU - Pedersen, David Budtz

AU - Nielsen, Morten Ebbe Juul

AU - Idowu, Samuel O.

PY - 2021

Y1 - 2021

N2 - The objective of this paper is twofold. First, we demonstrate that the Global Reporting Initiative (GRI) Standards do not enable stakeholders to compare the relevant social performance of different organizations. We argue that the GRI Standards are based on a misguided claim about informed decision-making, which does not fully respect the conceptual difference between transparency and comparability. Secondly, we demonstrate that it is possible to improve the GRI Standards by incorporating a set of social indices which can be compared cross-organizationally. The inspiration for this framework is found in the UN’s Human Development Index and Sen’s capability approach.

AB - The objective of this paper is twofold. First, we demonstrate that the Global Reporting Initiative (GRI) Standards do not enable stakeholders to compare the relevant social performance of different organizations. We argue that the GRI Standards are based on a misguided claim about informed decision-making, which does not fully respect the conceptual difference between transparency and comparability. Secondly, we demonstrate that it is possible to improve the GRI Standards by incorporating a set of social indices which can be compared cross-organizationally. The inspiration for this framework is found in the UN’s Human Development Index and Sen’s capability approach.

U2 - 10.1007/978-3-030-62501-6

DO - 10.1007/978-3-030-62501-6

M3 - Book chapter

SN - 978-3-030-62500-9

SP - 271

EP - 291

BT - Global Challenges to CSR and Sustainable Development

A2 - Vertigans, Stephen

A2 - Idowu, Sam

PB - Springer

ER -

Corporate Social Indices: Refining the Global Reporting Initiative

Abstract

Adgang til dokumentet

AUB Link

Fingeraftryk

Citationsformater