ABSTRACT
The Global Reporting Initiative (GRI) is widely seen as the leading standard for voluntary corporate reporting of environmental and social performance worldwide. Since its modest inception in 1997, GRI has been formally embraced by more than a thousand companies and organizations worldwide, including over half of the S&P 100, and has informed the non-financial reporting (NFR) of many more (Brown et al. 2009; Etzion and Ferraro 2010). It has garnered widespread legitimacy and attained official recognition by governmental agencies and multilateral organizations, such as the United Nations Global Compact (Bair 2007).
