Just showing figures?: The role of GRI in triggering sustainability processes
2011 (English)Conference paper (Other academic)
The purpose of the paper is to explore the nature of control of sustainability processes given the use of sustainability reporting according to the GRI G3 standard. The study is explorative. A company within the food and beverage industry is used as a case study. Findings indicate a paradox. Top management argues that sustainability reporting is an important tool for controlling sustainability and that sustainability processes are controlled. The objects of control, the local store managers, experience very low – if any – control. Explanations for this paradox are given. The paper also, on the basis of the empirical findings, seriously questions the adequacy of traditional conceptions of management control when it comes to controlling sustainability processes.
Place, publisher, year, edition, pages
2011. 1-19 p.
control, GRI, retail, sustainability reporting
Research subject Business Studies
IdentifiersURN: urn:nbn:se:uu:diva-158629OAI: oai:DiVA.org:uu-158629DiVA: diva2:440214
EBEN Annual Conference 2011, September 15-17, 2011, Antwerpen, Belgium