Framework for successfully implementing an inaugural GRI reporting process

• Autor(a) principal: Dudik, Anna
• Data de Publicação: 2012
• Tipo de documento: Dissertação
• Idioma: eng
• Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
• Texto Completo: http://hdl.handle.net/10071/6558
• topic: Corporate sustainability; Reporting; Global reporting initiative; GRI; Resource based view (RBV); Resources and capabilities; Reporte da sustentabilidade corporativa; Visão baseada em recursos (VBR); Recursos e competências

This thesis is a corporate project analyzing the Global Reporting Initiative (GRI) reporting process. Its main objective is to propose a practical framework to guide organizations that plan to engage in first-time voluntary sustainability reporting using GRI’s Sustainability Reporting Guidelines. The thesis provides insight into the exact tasks involved in each stage of the GRI reporting process, as well as the specific resources and capabilities that are necessary in order for organizations to succeed in reporting, regardless of size, location, sector, or organization type. Two international case companies, one in the Service sector and the other in the Forest and Paper Products sector became objects of study and specific recommendations were provided to each one. As a conclusion, the thesis presents general recommendations that are thought to be universal for any first-time GRI reporter, assisting organizations to successfully implement an inaugural GRI reporting process.