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The Global Reporting Initiative: do application levels matter?

Author

Listed:
  • James Michael Simmons Jr
  • Victoria L. Crittenden
  • Bodo B. Schlegelmilch

Abstract

Purpose - Widespread adoption of reporting frameworks has contributed to current global practices undertaken by firms to report social, environmental and economic impact. The Global Reporting Initiative (GRI), the most widely used of those frameworks, has produced several generations of guidelines. Their third-generation guidelines (G3), which had the most widespread and long-term use, relied on a series of application levels to convey the quantity and quality of disclosures. The firm’s choice of application level exemplified its corporate social responsibility (CSR) disclosure strategy. The purpose of this study is to answer the call of scholars for a comprehensive explanation of a firm’s CSR disclosure strategy and suggested researching of the conceptual underpinnings of legitimacy, stakeholder, resource dependence and institutional theories. Design/methodology/approach - Given this call, a comprehensive model is tested that explores relationships arising from these four major theories and the choice of GRI application levels. The model includes four constructs: non-financial corporate characteristics, firm financial performance, stakeholder involvement and environmental turbulence. Findings - Unexpectedly, the findings do not show differences with respect to the theoretical underpinnings of CSR disclosure and the GRI disclosure levels. Originality/value - Despite their widespread use, GRI was concerned that the G3’s application levels could be misunderstood and that the framework needed conceptual improvement. These concerns led to the elimination of application levels with the launch of GRI’s fourth-generation guidelines (G4) in 2013. The findings support the need for conceptual improvement and the discontinuation of the application level system in the G4 guidelines. They also suggest the need for additional research to examine disclosure choices over time, to make understand corporate disclosure strategies.

Suggested Citation

  • James Michael Simmons Jr & Victoria L. Crittenden & Bodo B. Schlegelmilch, 2018. "The Global Reporting Initiative: do application levels matter?," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 14(3), pages 527-541, September.
  • Handle: RePEc:eme:srjpps:srj-12-2016-0218
    DOI: 10.1108/SRJ-12-2016-0218
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    Citations

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    Cited by:

    1. Awoena Felix Dashe & Prof. Jane O. M. Ande & Dr. Mary A. Ogenyi, 2024. "Moderating Effect of Company Size in Corporate Governance Mechanism and Corporate Social Responsibility Disclosure of Listed Manufacturing Companies in Nigeria," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 8(5), pages 259-276, May.
    2. Olivier Boiral & Marie‐Christine Brotherton & Léo Rivaud & David Talbot, 2022. "Comparing the uncomparable? An investigation of car manufacturers' climate performance," Business Strategy and the Environment, Wiley Blackwell, vol. 31(5), pages 2213-2229, July.
    3. Patrycja Krawczyk, 2021. "Non-Financial Reporting—Standardization Options for SME Sector," JRFM, MDPI, vol. 14(9), pages 1-18, September.

    More about this item

    Keywords

    CSR reporting; CSR disclosure strategies; CSR disclosures; GRI application levels; GRI G3 guidelines;
    All these keywords.

    JEL classification:

    • G3 - Financial Economics - - Corporate Finance and Governance

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