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 (Author) ; Lülfs, Regina (Author)
Format: Electronic Article
Language:English
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Published: Springer Science + Business Media B. V 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
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