On the effectiveness of private transnational governance regimes—Evaluating corporate sustainability reporting according to the Global Reporting Initiative. / Barkemeyer, Ralf; Preuss, Lutz; Lee, Lindsay.

In: Journal of World Business, Vol. 50, No. 2, 04.2015, p. 312–325.

Research output: Contribution to journalArticlepeer-review

Published

Standard

On the effectiveness of private transnational governance regimes—Evaluating corporate sustainability reporting according to the Global Reporting Initiative. / Barkemeyer, Ralf; Preuss, Lutz; Lee, Lindsay.

In: Journal of World Business, Vol. 50, No. 2, 04.2015, p. 312–325.

Research output: Contribution to journalArticlepeer-review

Harvard

APA

Vancouver

Author

BibTeX

@article{2047883a23de42ef93e0d0b52199ddda,
title = "On the effectiveness of private transnational governance regimes—Evaluating corporate sustainability reporting according to the Global Reporting Initiative",
abstract = "The increasing involvement of transnational companies (TNCs) in global governance has been both applauded for its potential to make governance more effective and criticized for lacking democratic legitimization. Hence we investigate the effectiveness of one transnational governance regime, corporate sustainability reporting according to the Global Reporting Initiative (GRI). We found that the GRI has been successful in terms of output effectiveness by promoting the dissemination of sustainability reporting, in particular among Asian and South American companies. However, the outcome effectiveness of the GRI is limited as reporting showed a rather uniform content across countries and sectors which does not reflect materiality considerations. As GRI reporting does not seem to have facilitated greater company-stakeholder interaction, its impact effectiveness is likely to be limited too.",
author = "Ralf Barkemeyer and Lutz Preuss and Lindsay Lee",
year = "2015",
month = apr,
doi = "10.1016/j.jwb.2014.10.008",
language = "English",
volume = "50",
pages = "312–325",
journal = "Journal of World Business",
issn = "1090-9516",
publisher = "Elsevier Inc.",
number = "2",

}

RIS

TY - JOUR

T1 - On the effectiveness of private transnational governance regimes—Evaluating corporate sustainability reporting according to the Global Reporting Initiative

AU - Barkemeyer, Ralf

AU - Preuss, Lutz

AU - Lee, Lindsay

PY - 2015/4

Y1 - 2015/4

N2 - The increasing involvement of transnational companies (TNCs) in global governance has been both applauded for its potential to make governance more effective and criticized for lacking democratic legitimization. Hence we investigate the effectiveness of one transnational governance regime, corporate sustainability reporting according to the Global Reporting Initiative (GRI). We found that the GRI has been successful in terms of output effectiveness by promoting the dissemination of sustainability reporting, in particular among Asian and South American companies. However, the outcome effectiveness of the GRI is limited as reporting showed a rather uniform content across countries and sectors which does not reflect materiality considerations. As GRI reporting does not seem to have facilitated greater company-stakeholder interaction, its impact effectiveness is likely to be limited too.

AB - The increasing involvement of transnational companies (TNCs) in global governance has been both applauded for its potential to make governance more effective and criticized for lacking democratic legitimization. Hence we investigate the effectiveness of one transnational governance regime, corporate sustainability reporting according to the Global Reporting Initiative (GRI). We found that the GRI has been successful in terms of output effectiveness by promoting the dissemination of sustainability reporting, in particular among Asian and South American companies. However, the outcome effectiveness of the GRI is limited as reporting showed a rather uniform content across countries and sectors which does not reflect materiality considerations. As GRI reporting does not seem to have facilitated greater company-stakeholder interaction, its impact effectiveness is likely to be limited too.

U2 - 10.1016/j.jwb.2014.10.008

DO - 10.1016/j.jwb.2014.10.008

M3 - Article

VL - 50

SP - 312

EP - 325

JO - Journal of World Business

JF - Journal of World Business

SN - 1090-9516

IS - 2

ER -