Abstract
This study aims to analyze the GRI adherence and disclosure standards of sustainability reports of public and state institutions in the public agency sector. The Global Reporting Initiative Database (GRI) is used for the period 2011-2017, with a sample composed by 177 public agencies. The results show that there is an evolution in the publication of GRI sustainability reports by the public agencies analyzed. However, they represent only 1.8% of the total of all organizations. In addition, a large part does not correspond to the category of integrated reports, received no external assurance, and did not formalize any input or feedback on the report provided by a panel of stakeholders or expert(s), resulting in reports with poor quality and reliability.
Highlights
In the 1980s, sustainability evolved as a key concept in global developmental policies, making it necessary to take sustainability into consideration when de ning social and economic development objectives, given that they bring about transformations in society and in the economy
In order to provide this information and disclose standards to stakeholders, various institutions have developed “guidelines” for sustainability reporting (SR), the preeminent reports being those produced by the Global Reporting Initiative (GRI) (Brown, Jong & Levy, 2009; Dumay, Guthrie & Farneti, 2010; KPMG International, 2013)
According to the GRI Standards (2018) issued by the Global Sustainability Standards Board (GSSB), sustainability reports are related to the organizational act of publicly reporting economic, environmental, and/or social impacts, whether positive or negative, with the objective of promoting sustainable development. ese standards create a common language for organizations and their stakeholders and in this manner, the information contained therein is understood, enabling stakeholders to form opinions and make decisions
Summary
In the 1980s, sustainability evolved as a key concept in global developmental policies, making it necessary to take sustainability into consideration when de ning social and economic development objectives, given that they bring about transformations in society and in the economy. In spite the fact that the majority of research and learning on social and environmental accounting focuses on for-pro t business organizations (Ball, Grubnic & Birchall, 2014; Greiling, Traxler & Stötzer, 2015; Guthrie & Abeysekera, 2006; KPMG International, 2013) the public sector (which includes the national government and its ministries, regional and local governments, health care, emergency services, public enterprises, educational and research institutions, and so on) takes on greater responsibilities than private entities and merits greater attention. Grubnic e Birchall (2014) add that they present good efforts in analyzing development internationally. ey are the most widely used sustainability reports (Adams, Muir & Hoque, 2014; Dumay et al, 2010, 2010; KPMG Internacional, 2013, Yadava & Sinha, 2016)
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