Quality of sustainability reporting based on Global Reporting Initiative (GRI) guidelines: the impact of company characteristics

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dc.contributor.authorHe, Wanting
dc.contributor.examiningcommitteeHajmohammad, Sara (Supply Chain Management); Hunter, Kristina (Environment and Geography)en_US
dc.contributor.supervisorLarson, Paul D, (Supply Chain Management)en_US
dc.date.accessioned2018-04-05T21:02:07Z
dc.date.available2018-04-05T21:02:07Z
dc.date.issued2018
dc.date.submitted2018-04-01T18:42:14Zen
dc.degree.disciplineManagementen_US
dc.degree.levelMaster of Science (M.Sc.)en_US
dc.description.abstractWith the rise in stakeholders’ demand for more transparency and information disclosure, companies are increasingly publishing sustainability reports to improve their public image. The purpose of this thesis is to explore characteristics of companies that have high quality sustainability reports. Based on the extant literature; location, organization size, third-party verification, and ISO certification are potential factors that influence a company’s reporting performance. A statistical rating method, developed using Global Reporting Initiative (GRI) principles, is used to grade sustainability reports. GRI appears to be the most widely used and dominant sustainability reporting guideline. Hypotheses are tested using ANOVA and regression techniques. The results reveal that firm size and ISO certification influence the quality of sustainability reports.en_US
dc.description.noteMay 2018en_US
dc.identifier.urihttp://hdl.handle.net/1993/32933
dc.language.isoengen_US
dc.rightsopen accessen_US
dc.subjectGRIen_US
dc.subjectSustainability reporten_US
dc.subjectFirm sizeen_US
dc.subjectThird-party verificationen_US
dc.subjectLocationen_US
dc.subjectISOen_US
dc.titleQuality of sustainability reporting based on Global Reporting Initiative (GRI) guidelines: the impact of company characteristicsen_US
dc.typemaster thesisen_US
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