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A qualitative analysis of GRI principles for defining sustainability report quality: an Australian case from the preparers’ perspective
Accounting Forum ( IF 4.000 ) Pub Date : 2020-03-15 , DOI: 10.1080/01559982.2020.1736759
Maryam Safari 1 , Amreen Areeb 1
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ABSTRACT This paper aims to analyze how sustainability report preparers perceive the Global Reporting Initiative’s (GRI) Principles for Defining Report Quality and explore the opportunities, challenges and influential factors that report preparers experience in the application of these principles. Underpinned by a critical agenda, this study brings together an exploratory approach and a thematic analysis of qualitative data derived from in-depth semi-structured interviews with key individuals closely involved in the preparation of sustainability reports. The global recognition of GRI reporting offers a context that allows the findings to be applicable to stakeholders worldwide. The study’s major findings indicated that under-developed reporting systems, along with time and cost constraints, have served as prominent barriers to efficient practicalization of the Principles for Defining Report Quality. The findings provide exemplars and suggestions on good sustainability reporting practices, such as digitalization of organizations’ supply-chain management, communication strategies and stakeholder relation mechanisms, and explain advantages of transition to two-way communication strategies that enable sensemaking and sensegiving conjointly.

中文翻译:

对定义可持续发展报告质量的GRI原则的定性分析:从准备者的角度来看的澳大利亚案例

摘要本文旨在分析可持续发展报告编制者如何理解全球报告倡议组织(GRI)定义报告质量的原则,并探讨报告编制者在运用这些原则方面所遇到的机遇,挑战和影响因素。在关键议程的基础上,本研究结合了探索性方法和定性数据的主题分析,这些定性数据来自与参与可持续发展报告编制工作的关键人物进行的深入半结构式访谈。GRI报告的全球认可提供了一个背景,使研究结果适用于全球利益相关者。该研究的主要发现表明,报告系统欠发达,加上时间和成本的限制,一直是有效实施《定义报告质量的原则》的主要障碍。研究结果为可持续发展报告的良好实践提供了范例和建议,例如组织的供应链管理,沟通策略和利益相关者关系机制的数字化,并解释了向双向沟通策略过渡的优势,这些策略可以共同实现有意义的决策。
更新日期:2020-03-15
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