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The relation between the GRI indicators and the financial performance of firms

Title data

Weber, Olaf ; Koellner, Thomas ; Habegger, Dominique ; Steffensen, Henrik ; Ohnemus, Peter:
The relation between the GRI indicators and the financial performance of firms.
In: Progress in Industrial Ecology. Vol. 5 (2008) Issue 3 . - pp. 236-254.
ISSN 1476-8917
DOI: https://doi.org/10.1504/PIE.2008.019127

Abstract in another language

Sustainable investments have become increasingly common inrecent years. By reporting their environmental, social and sustainability performance, companies want to present themselves as good corporate citizens and thus, attract investors. However, do sustainability reports really show a fair pictur of firms’ sustainability work and its outcomes for both sustainable development and financial success? In this study, a sample of 100 companies was analysed using the framework of the Global Reporting Initiative (GRI), with respect to (1) the relation between their environmental, social and sustainability activities and their impact on the environment, the social systemand sustainable development and (2) the relation between their nonfinancial performance (environmental, social, sustainability) and their financial performance. The results revealed a positive correlation between the sustainability activities, the impact on sustainable development and the financial performance of the companies.

Further data

Item Type: Article in a journal
Refereed: Yes
Keywords: Environmental performance; Sustainability; Financial performance; Social performance; Corporate governance; Global Reporting Initiative; GRI
Institutions of the University: Faculties > Faculty of Biology, Chemistry and Earth Sciences
Faculties > Faculty of Biology, Chemistry and Earth Sciences > Department of Earth Sciences
Faculties > Faculty of Biology, Chemistry and Earth Sciences > Department of Earth Sciences > Professorship Ecological Services
Faculties > Faculty of Biology, Chemistry and Earth Sciences > Department of Earth Sciences > Professorship Ecological Services > Professorship Ecological Services - Univ.-Prof. Dr. Thomas Köllner
Faculties
Result of work at the UBT: No
DDC Subjects: 500 Science > 550 Earth sciences, geology
Date Deposited: 29 Jun 2018 11:31
Last Modified: 29 Jun 2018 11:31
URI: https://eref.uni-bayreuth.de/id/eprint/44767