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| Tekijä: | Morhardt, J. E. Baird, S. Freeman, K. |
| Otsikko: | Scoring Corporate Environmental and Sustainability Reports Using GRI 2000, ISO 14031 and Other Criteria |
| Lehti: | Corporate Social Responsibility and Environmental management
2002 : DEC, VOL. 9:4, p. 215-233 |
| Asiasana: | ENVIRONMENT COMPANIES REPORTS ANALYTICAL REVIEW |
| Kieli: | eng |
| Tiivistelmä: | The purpose of this paper is to evaluate the extent to which current voluntary corporate environmental reports meet the requirements of two new sets of guidelines: (i) the Global Reporting Initiative GRI 2000 sustainability reporting guidelines and (ii) the ISO 14031 environmental performance evaluation standard. The authors converted them to comprehensiveness scoring systems then used them along with three existing comprehensiveness scoring systems to evaluate the 1999 reports of 40 of the largest global industrial companies. Many of the reports scored highly with the existing systems, but the GRI and ISO guidelines are much more detailed and comprehensive, and resulted in much lower scores. |
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