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| Author: | Willis, A. C. A. |
| Title: | The Role of the Global Reporting Initiative's Sustainability Reporting Guidelines in the Social Screening of Investments |
| Journal: | Journal of Business Ethics
2003 : MAR III, VOL. 43:3, p. 233-237 |
| Index terms: | INVESTMENT REPORTS ETHICS ANALYTICAL REVIEW |
| Language: | eng |
| Abstract: | Social screening of investments calls not only for investment policy and criteria, but also for information about companies, their policies, practices and performance. The Global Reporting Initiative (GRI) and its June 2000 Sustainability Reporting Guidelines have the potential to significantly improve the usefulness and quality of information reported by companies about their environmental, social and economic impacts and performance. The GRI aims to develop a voluntary reporting framework that will elevate Sustainability Reporting practices to a level equivalent to that of financial reporting in rigor, comparability, auditability and general acceptance. |
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