An analysis of the environmental information in international companies according to the new GRI standards

An analysis of the environmental information in international companies according to the new GRI... AbstractThis research builds an index to analyze the type of environmental information reported by international companies and recorded in the Thomson Reuters database. We use the environmental information disclosed by 5414 international companies pertaining to 9 geographical areas. To build the environmental index, we use the statistical techniques categorical principal component analysis and partial triadic analysis, which provide a numerical value for specific environmental issues. We also examine whether companies' environmental information disclosure is adapted to the international standards of the 2016 Global Reporting Initiative (GRI), specifically the GRI 300 sustainability reporting standards on environment issues that take effect on July 1, 2018. In addition, we identify environmental disclosure based on geographical zones and industries. This index allows regulators, governments, and firms to encourage disclosure by identifying the strengths and weaknesses of firms’ disclosure practices. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Cleaner Production Elsevier

An analysis of the environmental information in international companies according to the new GRI standards

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Publisher
Elsevier
Copyright
Copyright © 2018 Elsevier Ltd
ISSN
0959-6526
D.O.I.
10.1016/j.jclepro.2018.01.240
Publisher site
See Article on Publisher Site

Abstract

AbstractThis research builds an index to analyze the type of environmental information reported by international companies and recorded in the Thomson Reuters database. We use the environmental information disclosed by 5414 international companies pertaining to 9 geographical areas. To build the environmental index, we use the statistical techniques categorical principal component analysis and partial triadic analysis, which provide a numerical value for specific environmental issues. We also examine whether companies' environmental information disclosure is adapted to the international standards of the 2016 Global Reporting Initiative (GRI), specifically the GRI 300 sustainability reporting standards on environment issues that take effect on July 1, 2018. In addition, we identify environmental disclosure based on geographical zones and industries. This index allows regulators, governments, and firms to encourage disclosure by identifying the strengths and weaknesses of firms’ disclosure practices.

Journal

Journal of Cleaner ProductionElsevier

Published: May 1, 2018

References

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