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Corporate Social Indices: Refining the Global Reporting Initiative

In: Global Challenges to CSR and Sustainable Development

Author

Listed:
  • Claus Strue Frederiksen

    (Gubra Aps)

  • David Budtz Pedersen

    (Aalborg University)

  • Morten Ebbe Juul Nielsen

    (Copenhagen University)

  • Samuel O. Idowu

    (London Metropolitan University)

Abstract

The objective of this paper is twofold. First, we demonstrate that the Global Reporting Initiative (GRI)Global Reporting Initiative (GRI) StandardsStandards do not enable stakeholdersStakeholders to compare the relevant social performanceSocial performances of different organizations. We argue that the GRI StandardsGRI Standards are based on a misguided claim about informed decision-making Decision making , which does not fully respect the conceptual difference between transparencyTransparency and comparability. Secondly, we demonstrate that it is possible to improve the GRI StandardsGRI Standards by incorporating a set of social indicesSocial indices which can be compared cross-organizationally. The inspiration for this framework is found in the UN’s Human Development IndexHuman Development Index (HDI) and Sen’s capability approachSen’s capability approach.

Suggested Citation

  • Claus Strue Frederiksen & David Budtz Pedersen & Morten Ebbe Juul Nielsen & Samuel O. Idowu, 2021. "Corporate Social Indices: Refining the Global Reporting Initiative," CSR, Sustainability, Ethics & Governance, in: Stephen Vertigans & Samuel O. Idowu (ed.), Global Challenges to CSR and Sustainable Development, pages 271-291, Springer.
    • Handle: RePEc:spr:csrchp:978-3-030-62501-6_13
    DOI: 10.1007/978-3-030-62501-6_13
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