Volume 27, 2016
Proceedings of the Twenty-Seventh Annual Meeting
Patsy G. Lewellyn, Jeanne M. Logsdon
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.