文章基本信息

标题：Stand-alone Sustainability Reporting and the Use of GRI in Italian Vodafone: A Longitudinal Analysis
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作者：Luca Gherardi ; Luca Gherardi ; James Guthrie 等
期刊名称：Procedia - Social and Behavioral Sciences
印刷版ISSN：1877-0428
出版年度：2014
卷号：164
页码：11-25
DOI：10.1016/j.sbspro.2014.11.045
语种：English
出版社：Elsevier
摘要：AbstractThis study examines sustainability reporting in a case study organisation in Italy. It uses content analysis to examine the use of the Global Reporting Initiative categories, including those of the telecommunication sector supplement in Italian Vodafone. It also considers the application of stakeholder theory and legitimacy theory in sustainability reporting studies. Taking a longitudinal perspective, the study finds there is a pattern in Vodafone's increasing and improving information disclosed in the report and that this improvement in disclosing sustainability information can be explained by the company‘s need for legitimacy.
关键词：Content analysis;global reporting initiative;sector supplements;stakeholder theory;legitimacy theory