The Behavioral Effects Of Sustainability Reporting
- ASU Author/Contributor (non-ASU co-authors, if there are any, appear on document)
- Jordan Paige Sierra (Creator)
- Institution
- Appalachian State University (ASU )
- Web Site: https://library.appstate.edu/
- Advisor
- Tammy Kowalczyk
Abstract: This research aims to discover if the standards released by the Global Reporting Initiative (GRI) on sustainability reporting impact the behavior of companies to improve their sustainability performance on environmental, social, and economic impacts. Sustainability performance of companies that follow the GRI standards will be compared to the performance of companies that do not follow any sustainability reporting standards. A sample of thirty companies within the same industry will be analyzed, fifteen of which produce sustainability statements in accordance with the GRI, and fifteen others that produce non-GRI sustainability reports. Because each company discloses on sustainability measures differently, the organizations will be measures on their own improvement of the indicator, and that percentage change will be the key comparing factor. If the GRI publishing companies disclose greater improvement of sustainable performance to those of non-GRI reporters, it will be concluded that GRI sustainability statements do behaviorally effect the performance of organizations
The Behavioral Effects Of Sustainability Reporting
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Created on 6/22/2017
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Additional Information
- Publication
- Honors Project
- Sierra, J. (2017). "The Behavioral Effects Of Sustainability Reporting." Unpublished Honors Thesis. Appalachian State University, Boone, NC.
- Language: English
- Date: 2017
- Keywords
- Sustainability, Global Reporting Initiative, Sustainability Accounting, Sustainable Business, Sustainability Reporting