An evaluation of the GRI 2006 sustainability reporting guidelines: The need for standardisation

Mathews, R, Myers, P, Cahill, D and Adams, K 2009, 'An evaluation of the GRI 2006 sustainability reporting guidelines: The need for standardisation', in Proceedings of the 2009 Accounting & Finance Association of Australia and New Zealand Conference, Adelaide, Australia, 4-7 July, 2009, pp. 1-29.


Document type: Conference Paper
Collection: Conference Papers

Title An evaluation of the GRI 2006 sustainability reporting guidelines: The need for standardisation
Author(s) Mathews, R
Myers, P
Cahill, D
Adams, K
Year 2009
Conference name 2009 Accounting & Finance Association of Australia and New Zealand Conference
Conference location Adelaide, Australia
Conference dates 4-7 July, 2009
Proceedings title Proceedings of the 2009 Accounting & Finance Association of Australia and New Zealand Conference
Publisher Accounting & Finance Association of Australia and New Zealand
Place of publication Australia
Start page 1
End page 29
Total pages 29
Abstract The Global Reporting Initiative (GRI) has been an ongoing development since 1999 with two Sustainability Reporting Guidelines published in 2002 and 2006. This paper provides a description of the GRI system, a brief reference to the 2002 guidelines and an analysis of the 2006 Guidelines. A recent radical criticism of the GRI process is also considered. This is followed by an examination of the reports produced by organisations using the reference-only guidelines, a discussion of the assurance provisions forming part of the 2006 guidelines follows, and the paper concludes with an assessment of the overall GRI process and the changes that will appear in the future reports of organisations. A recent and notable development has been comments by the Chair of the GRI and the president of CPA Australia to the effect that standardisation of non-financial disclosures is needed, and that the accounting profession must be involved in this process, a position that the authors support.
Subjects Sustainability Accounting and Reporting
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