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How do firms comply with international sustainability standards? Processes and consequences of adopting the global reporting initiative

Vigneau, L.; Humphreys, M.; Moon, J.

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Authors

L. Vigneau

M. Humphreys

J. Moon



Abstract

This paper addresses the issue of the influence of global governance institutions, particularly international sustainability standards, on a firm’s intra-organizational practices. More precisely, we provide an exploratory empirical view of the impact of the Global Reporting Initiative (GRI) on a multinational corporation’s (MNC) corporate social responsibility (CSR) management practices. We investigate standard compliance by comparing the stated intention of the use of the GRI with its actual use and the consequent effects within the firm. Based on an in-depth case study, our findings illustrate the processes and consequences of the translation of the GRI within the organization. We show that substantive standard adoption can lead to unintended consequences on CSR management practices, specifically it can influence the management structure and CSR committee function; the choice of CSR activities, the relationships between subsidiaries, the temporal dimension of CSR management, and the interpretation of CSR performance. We also highlight the need to look at the relationship dynamics (or lack of) between standards. Finally we illustrate and discuss the role of reporting and its influence on management in order to better understand the internal issues arising from compliance with standards.

Citation

Vigneau, L., Humphreys, M., & Moon, J. (2015). How do firms comply with international sustainability standards? Processes and consequences of adopting the global reporting initiative. Journal of Business Ethics, 131(2), 469-486. https://doi.org/10.1007/s10551-014-2278-5

Journal Article Type Article
Acceptance Date Jun 26, 2014
Online Publication Date Jul 22, 2014
Publication Date Oct 1, 2015
Deposit Date Jul 2, 2014
Publicly Available Date Jul 15, 2014
Journal Journal of Business Ethics
Print ISSN 0167-4544
Electronic ISSN 1573-0697
Publisher Springer
Peer Reviewed Peer Reviewed
Volume 131
Issue 2
Pages 469-486
DOI https://doi.org/10.1007/s10551-014-2278-5
Keywords Compliance, Corporate social responsibility, Global Reporting Initiative, Qualitative case study, Standardization, Translation.
Public URL https://durham-repository.worktribe.com/output/1424084

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