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A qualitative analysis of GRI principles for defining sustainability report quality: an Australian case from the preparers’ perspective

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  • Maryam Safari
  • Amreen Areeb

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.

Suggested Citation

  • Maryam Safari & Amreen Areeb, 2020. "A qualitative analysis of GRI principles for defining sustainability report quality: an Australian case from the preparers’ perspective," Accounting Forum, Taylor & Francis Journals, vol. 44(4), pages 344-375, October.
    • Handle: RePEc:taf:accfor:v:44:y:2020:i:4:p:344-375
    DOI: 10.1080/01559982.2020.1736759
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    Citations

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    Cited by:

    1. Hammed Afolabi & Ronita Ram & Gunnar Rimmel, 2022. "Harmonization of Sustainability Reporting Regulation: Analysis of a Contested Arena," Sustainability, MDPI, vol. 14(9), pages 1-26, May.
    2. Patrizia Gazzola & Roberta Pezzetti & Stefano Amelio & Daniele Grechi, 2020. "Non-Financial Information Disclosure in Italian Public Interest Companies: A Sustainability Reporting Perspective," Sustainability, MDPI, vol. 12(15), pages 1-16, July.
    3. 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.
    4. Kazemi, Maha Zadeh & Elamer, Ahmed A. & Theodosopoulos, Grigorios & Khatib, Saleh F.A., 2023. "Reinvigorating research on sustainability reporting in the construction industry: A systematic review and future research agenda," Journal of Business Research, Elsevier, vol. 167(C).
    5. Sujatha Ravinarayana Bhat & Mohd Asrul Affendi Abdullah, 2023. "Factors Influencing Sustainability Reporting Practices among Listed Companies in Oman," International Journal of Economics and Financial Issues, Econjournals, vol. 13(3), pages 74-83, May.
    6. Jordan Famularo, 2023. "Corporate social responsibility communication in the ICT sector: digital issues, greenwashing, and materiality," International Journal of Corporate Social Responsibility, Springer, vol. 8(1), pages 1-25, December.
    7. Pei‐Chi Kelly Hsiao & Charl de Villiers & Claire Horner & Hein Oosthuizen, 2022. "A review and synthesis of contemporary sustainability accounting research and the development of a research agenda," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4453-4483, December.
    8. Jacqueline Birt & Maryam Safari & Vincent Bicudo de Castro, 2023. "Critical analysis of integration of ICT and data analytics into the accounting curriculum: A multidimensional perspective," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(4), pages 4037-4063, December.

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