Abstract Global Reporting Initiative (GRI) guidelines have become the most relevant institution in sustainability reporting standards, highly adopted by organizations worldwide. However, much criticism has been raised about these standards’ ability to further sustainable development within organizations and render their sustainability performance more accountable and transparent. Using a case study of Hydro-Quebec, an important hydro-electricity provider in Quebec, Canada, and its relationship with the Cree, an Indigenous community, the purpose of this study is to provide theoretical and empirical insights on the subject by showing how GRI guidelines, legitimized and reinforced through their institutionalization, tend to create a limited scope and an incomplete picture of the organization’s sustainability performance reporting. More specifically, this paper highlights two main problems arising from the use of these standards. First, drawing on the ideology of numbers of Chelli and Gendron (2013), this paper examines how GRI technocratic guidelines frame the sustainability reporting discourse, thereby contributing to leaving aspects of organizational sustainability performance in the shadows. Second, drawing on the ontological typology of Descola (2013), this study examines how these guidelines are ontologically driven by a Western view of nature. This contributes to silencing alternative ontologies in organizational sustainability performance reporting.

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可持续性绩效报告：技术官僚的阴影和沉默

摘要 全球报告倡议组织 (GRI) 指南已成为可持续发展报告标准中最相关的机构，被世界各地的组织广泛采用。然而，人们对这些标准在组织内部促进可持续发展和使其可持续发展表现更加负责和透明的能力提出了很多批评。使用加拿大魁北克重要的水电供应商 Hydro-Quebec 的案例研究及其与原住民社区 Cree 的关系，本研究的目的是通过展示 GRI 如何提供有关该主题的理论和经验见解通过制度化而合法化和强化的指导方针往往会导致组织的可持续发展绩效报告范围有限且不完整。进一步来说，本文重点介绍了使用这些标准时出现的两个主要问题。首先，利用 Chelli 和 Gendron (2013) 的数字意识形态，本文研究了 GRI 技术专家指导方针如何构建可持续发展报告话语，从而有助于将组织可持续发展绩效的各个方面置于阴影之中。其次，利用 Descola (2013) 的本体论类型学，本研究考察了这些指导方针如何在本体论上受到西方自然观的驱动。这有助于使组织可持续性绩效报告中的替代本体保持沉默。本文探讨了 GRI 技术专家指南如何构建可持续发展报告话语，从而有助于将组织可持续发展绩效的各个方面置于阴影之中。其次，利用 Descola (2013) 的本体论类型学，本研究考察了这些指导方针如何在本体论上受到西方自然观的驱动。这有助于使组织可持续性绩效报告中的替代本体保持沉默。本文探讨了 GRI 技术专家指南如何构建可持续发展报告话语，从而有助于将组织可持续发展绩效的各个方面置于阴影之中。其次，利用 Descola (2013) 的本体论类型学，本研究考察了这些指导方针如何在本体论上受到西方自然观的驱动。这有助于使组织可持续性绩效报告中的替代本体保持沉默。