Tamed Transparency: How Information Disclosure under the Global Reporting Initiative Fails to Empower
Journal
Global Environmental Politics
ISSN
1526-3800
ISSN-Digital
1536-0091
Type
journal article
Date Issued
2010-08-02
Author(s)
Abstract
In this contribution, we explore the tensions that seem inherent in the claim that transparency policies "empower" the users of disclosed information vis-àvis those who are asked to provide the information. Since these tensions are particularly relevant in relation to voluntary disclosure, our analysis focuses on the Global Reporting Initiative (GRI) as the world's leading voluntary corporate non-financial reporting scheme. Corporate sustainability reporting is often hailed as a powerful instrument to improve the environmental performance of business and to empower societal groups, including consumers, in their relations with the corporate world. Yet, our analysis illustrates that the relationship between transparency and empowerment is conflictual at all four levels of activity examined in this article: in the rhetoric and policies of the GRI as well as in the actual reporting practice and in the activities of intermediaries in response to the organization's disclosure standard.
Language
English
HSG Classification
contribution to scientific community
HSG Profile Area
SEPS - Global Democratic Governance
Refereed
Yes
Publisher
MIT Press
Publisher place
Cambridge, Mass.
Volume
10
Number
3
Start page
74
End page
96
Pages
23
Official URL
Subject(s)
Division(s)
Eprints ID
239101