Proceedings of the International Association for Business and Society

Volume 27, 2016

Proceedings of the Twenty-Seventh Annual Meeting

Patsy G. Lewellyn, Jeanne M. Logsdon
Pages 122-132

How Sustainability Reporting Is Maturing
A Preliminary Assessment of the Impact of GRI’s G4 Guidelines

This paper examines the incremental value added to sustainability reporting by changes in disclosure requirements of the Global Reporting Initiative (GRI) G4 guidelines in the Metals and Mining industry. Three companies’ most recent G4 sustainability reports are critically compared to their previous G3 reports, and the some results of content analysis are reported.