TY  - JOUR
AB  - Purpose– The purpose of this paper is to propose that the Global Reporting Initiative's (GRI ) reporting guidelines, specifically its performance indicators, can be used to help a company create ethical corporate social responsibility (CSR) strategies and to also help stakeholder groups evaluate how much of a company's CSR initiative truly means the stakeholder definition CSR and how much is merely philanthropy or marketing.Design/methodology/approach– The paper examines the GRI reporting guidelines for applicability to CSR principles, and explains the key elements of the economic, environmental, social, society, and product responsibility performance indicators.Findings– Examples of how companies have used the indicators to report data on GRI's website are provided as evidence that the distinctions made by the performance indicators indicate levels of adherence to CSR principles.Originality/value– Given the increased demand for accountability for the actions of companies toward their stakeholders, particularly the environment, using the GRI's performance indicators can continue dialogue on how CSR programs are evaluated by the ethics community, the public, and business.
VL  - 4
IS  - 1
SN  - 2041-2568
DO  - 10.1108/20412561311324078
UR  - https://doi.org/10.1108/20412561311324078
AU  - Wilburn Kathleen
AU  - Wilburn Ralph
PY  - 2013
Y1  - 2013/01/01
TI  - Using Global Reporting Initiative indicators for CSR programs
T2  - Journal of Global Responsibility
PB  - Emerald Group Publishing Limited
SP  - 62
EP  - 75
Y2  - 2024/04/23
ER  -