Εμπειρική διερεύνηση του GRI Reporting στις επιδόσεις των επιχειρήσεων
Empirical investigation of GRI Reporting on business performance
KeywordsΕταιρική κοινωνική ευθύνη ; Εκθέσεις βιωσιμότητας ; Global Reporting Initiative (GRI) ; Οικονομική επίδοση ; Περιβαλλοντική επίδοση ; Κοινωνική επίδοση
Corporate social responsibility is nowadays an issue of highest importance for business and society. There is an imperative need from business world to take over initiatives and actions with environmental and social context in order to deal with global challenges. The analysis of these initiatives and actions takes place in sustainability reports which companies and organizations should submit on annual basis. The majority of companies choose the guidance offered by Global Reporting Initiative (GRI) for the compilation of their sustainability reports. GRI is a non-profit organization that provides the necessary guidance to businesses and organizations through the “GRI Standards”, as they are called, in order to present corporate social responsibility in a structured and completed way. The purpose of this academic work is to investigate the impact of GRI guidance on the financial, environmental and social performance of businesses. In particular, two large companies from different sectors were selected, Mytilineos which is part of the metallurgy and energy sector and Alpha Bank which is part of the banking sector. Both of them apply the guidelines and standards of GRI for the submission of their reports from 2007 until today. These reports are available on the official GRI website, as well as on the websites of the companies.