Proceedings of the International Association for Business and Society

Volume 28, 2017

Proceedings of the Twenty-Eighth Annual Meeting

Patsy G. Lewellyn, Jeanne M. Logsdon
Pages 161-172

Global Reporting Initiative G4 Sustainability Reporting Guidelines
Do They Deliver?

This study extends prior research on the impact of the 2013 G4 disclosure requirements, issued by the Global Reporting Initiative (GRI), in the mining and metals sector. Content analysis is used to longitudinally analyze the sustainability reports of mining companies in diverse geographical locations to determine the extent to which the content of reporting has changed over time, and we begin to analyze how each company is adhering to G4 Guidelines by its second reporting iteration. We also identify challenges for researchers who use sustainability reports as a source for data.