IDEAS home Printed from https://ideas.repec.org/h/spr/csrchp/978-3-319-10311-2_15.html
   My bibliography  Save this book chapter

The Global Reporting Initiative Guidelines and External Assurance of Investment Bank Sustainability Reports: Effective Tools for Financial Sector Social Accountability?

In: Responsible Investment Banking

Author

Listed:
  • Niamh O’Sullivan

    (University of Amsterdam Business School)

Abstract

This chapter will examine the progression of financial sector social accountability since the late 1990s. In particular, it explores the role of the Global Reporting Initiative Financial Services Sector Supplement, as well as the external assurance of financial sector sustainability reports, in the evolution of investment bank social accountability. Specific attention is paid to the perceived effectiveness of the GRI guidelines and external assurance mechanisms to ensure the consistency and quality of environmental, social and governance disclosures across banks and hence whether these tools have enhanced investment bank social accountability to date.

Suggested Citation

  • Niamh O’Sullivan, 2015. "The Global Reporting Initiative Guidelines and External Assurance of Investment Bank Sustainability Reports: Effective Tools for Financial Sector Social Accountability?," CSR, Sustainability, Ethics & Governance, in: Karen Wendt (ed.), Responsible Investment Banking, edition 127, pages 251-266, Springer.
  • Handle: RePEc:spr:csrchp:978-3-319-10311-2_15
    DOI: 10.1007/978-3-319-10311-2_15
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:csrchp:978-3-319-10311-2_15. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.