Assessing non-financial reports according to the Global Reporting Initiative guidelines: evidence from Greece |
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| Authors: | Antonis Skouloudis Konstantinos Evangelinos Fotis Kourmousis |
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| Institution: | 1. University of the Aegean, Department of Environmental Studies, Centre for Environmental Policy and Strategic Environmental Management, University Hill, 81100 Mytilene, Lesvos Island, Greece;2. Union of Environmental Scientists of Greece, Boulgaroktonou 30, 11472 Athens, Greece;1. Department of Finance and Accounting, University of Vigo, Lagoas Marcosende s/n, 36310 Vigo, Spain;2. Department of Accounting, Law and Taxation, Montclair State University, 1 Normal Av, Montclair, NJ 08540, USA;1. Graduate School of Management, The University of Auckland, New Zealand;2. Department of Accounting, University of Pretoria, South Africa;3. Department of Accounting, University of Waikato, New Zealand;1. Murray State University, Arthur J, Bauernfeind College of Business, Computer Science/Information Systems, Murray, KY 42071, United States;2. College of Business Administration, American University of the Middle East, Egaila, Kuwait Block 3, Building 1, Egaila, 15453, Kuwait;1. RSM Erasmus University, Netherlands;2. Lancaster University, United Kingdom;1. Universidad Autónoma de Madrid, Department of Business Organization, and Research Institute on Higher Education and Science (INAECU), Madrid, Spain;2. Universitat Internacional de Catalunya, Facultat de Ciències Econòmiques i Socials, Departament d''Economia i Organització d''Empreses, Barcelona, Spain |
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| Abstract: | In recent years a growing number of companies around the world have started reporting on issues other that those in the financial domain, in order to discharge their accountability efforts. While such non-financial accounting and reporting footprints, in terms of relevant policies and practices, are evident among all regions and such activities are becoming a universal trend, the level of uptake and diffusion varies from country to country. This paper contributes to the country-level analyses of non-financial reporting by assessing the quality and inclusiveness of triple-bottom-line reports published by companies operating in Greece. To accomplish this, a numerical scoring system was devised, based on the de facto global standard on corporate non-financial reporting, the Global Reporting Initiative guidelines. Overall findings reveal major gaps in the disclosing practices of Greek organizations and denote that there is much room for improvement in order to meet international standards and promote effective engagement with their stakeholders. |
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