Legitimizing Negative Aspects in GRI-Oriented Sustainability Reporting: A Qualitative Analysis of Corporate Disclosure Strategies

Corporate sustainability reports are supposed to provide a complete and balanced picture of corporate sustainability performance. They are, however, usually voluntary and thus prone to interpretation and even greenwashing tendencies. To overcome this problem, the Global Reporting Initiative (GRI) pr...

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Bibliographic Details
Authors: Hahn, Rüdiger 1978- (Author) ; Lülfs, Regina (Author)
Format: Electronic Article
Language:English
Check availability: HBZ Gateway
Interlibrary Loan:Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany)
Published: 2014
In: Journal of business ethics
Year: 2014, Volume: 123, Issue: 3, Pages: 401-420
Further subjects:B Global Reporting Initiative
B Reporting strategy
B Impression Management
B Legitimacy
B Disclosure
B Sustainability reporting
Online Access: Presumably Free Access
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