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Analysis of GRI Reporter

International Journal of Business Ethics in Developing Economies

Volume 2 Issue 1

Published: 2013
Author(s) Name: Inten Meutia | Author(s) Affiliation: Faculty of Economics, Accounting Department University of Sriwijaya, Indonesia
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This paper reports the characteristic of GRI Reporters. GRI Reporters are corporates that make a sustainability reporting based on GRI guideline and report their reporting to GRI. This paper provides descriptions about the type of corporation, sector of corporation, the region and country, membership of country (OECD and DAC), and application level of corporation of the GRI reporters. From the descriptive analysis, we get information that more companies have the awareness to publish sustainability reports. In this paper, we do analysis on some interesting phenomenons; those are: indication that sustainability reporting has been the concern of SMEs as well as other corporations, financial services sector is the largest sector of the GRI reporter, and in fact many GRI Reporters come from developing countries, instead of developed countries.

Keywords: GRI Reporter, Sustainability Reporting, Corporate Social Responsibility

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