Considering that the members of the International Non-Governmental Organizations (INGO) Accountability Charter played a prominent role in initiating the first sector supplement of the Global Reporting Initiative for non-governmental organizations (NGO), the purpose of the paper is to investigate their sustainability reporting (SR) practices in order to evaluate to what extent INGO Charter members comply with this voluntary accountability standard for SR. The empirical analysis is based on a content analysis of sustainability reports. The findings indicate that most of the INGO Charter members are far away from a comprehensive reporting practice. Hence, critical voices could assert that their reporting behavior seems to be more in line with facade building than the idea of providing a comprehensive account. By adapting a multiperspective theoretical discourse about the potential and shortcomings of SR to the NGO context, the study contributes to a field-specific theory-based pluralistic critical evaluation of SR as a major cross-sectoral innovation in voluntary accountability initiatives.

中文翻译：

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INGO 的 GRI 可持续发展报告：改进问责制的出路？

考虑到国际非政府组织 (INGO) 问责宪章的成员在为非政府组织 (NGO) 发起全球报告倡议的第一个部门补充方面发挥了突出作用，本文的目的是调查其可持续性报告 (SR) 实践，以评估 INGO 宪章成员在多大程度上遵守此 SR 自愿问责标准。实证分析基于可持续发展报告的内容分析。调查结果表明，大多数 INGO 宪章成员离全面的报告实践还很远。因此，批评声音可以断言，他们的报告行为似乎更符合立面建筑，而不是提供全面说明的想法。