Title: Application of the Global Reporting Initiative Sustainability Reporting Framework in Greece

Authors: Olga Myrgioti; Giannis T. Tsoulfas; Nikos P. Rachaniotis

Addresses: School of Social Sciences, Hellenic Open University, 57-59 Bouboulinas St., 26222, Patras, Greece ' School of Social Sciences, Hellenic Open University, 57-59 Bouboulinas St., 26222, Patras, Greece ' School of Social Sciences, Hellenic Open University, 57-59 Bouboulinas St., 26222, Patras, Greece

Abstract: The purpose of this paper is to study corporate social responsibility reporting in Greece. Several aspects of corporate social responsibility and reporting are discussed with a particular focus on the Global Reporting Initiative Sustainability Reporting Framework. Its state, trends and evolution are outlined and the country reporting index as well as the region reporting index are introduced. The case of Greek companies and the diffusion of the aforementioned reporting framework in Greece are examined. In addition, corporate social responsibility reports issued by 35 Greek companies in 2011 are analysed with respect to the performance indicators used.

Keywords: sustainability; corporate social responsibility; CSR; reporting; Global Reporting Initiative; GRI; performance indicators; Greece; sustainable development.

DOI: 10.1504/IJDSRM.2013.058913

International Journal of Decision Sciences, Risk and Management, 2013 Vol.5 No.2, pp.180 - 211

Received: 02 Oct 2013
Accepted: 23 Oct 2013

Published online: 27 Jan 2014 *

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