Record Detail Back
TRANSFORMING GOVERNMENT:AN ENERGY COMPANY'S JOURNEY TOWARD STANDARDIZED SUSTAINABILITY REPORTING:ADDRESSING GOVERNANCE CHALLENGES
- Share to:
Purpose – This paper aims to provide a comprehensive examination of corporate sustainability reporting strategies, focusing on the rationale for adopting the Global Reporting Initiative (GRI) Standards, the challenges to be faced and the implications that can arise for accounting professionals, managers, policymakers and scholars alike.
Design/methodology/approach – The single case study approach was followed. Qualitative content analysis and thematic analysis were used for an in-depth, contextual examination of Enel Green Power’s sustainability reporting practices and the adoption of the GRI Standards. The documents analyzed include annual sustainability reports, integrated reports and press releases over the period ranging from 2018 to 2022.
Findings – The GRI Standards’ adaptability, modular structure and emphasis on stakeholder involvement emerged as stimulating factors for Enel Green Power. GRI Standards allowed the company to benchmark its sustainability performance against competitors and identify areas for improvement. The company faced challenges during the implementation of the GRI Standards concerning data collection and management across
global operations, stakeholder identification and engagement and alignment of sustainability reporting with corporate strategy. The company addressed these challenges by investing in robust data management systems, maintaining active communication with stakeholders and embedding sustainability into its corporate culture.
Gennaro Maione - Personal Name
NONE
Text
ENGLISH
EMERALD INSIGHT
2023
ENGLAND
LOADING LIST...
LOADING LIST...
APA Citation
Gennaro Maione. (2023).TRANSFORMING GOVERNMENT:AN ENERGY COMPANY'S JOURNEY TOWARD STANDARDIZED SUSTAINABILITY REPORTING:ADDRESSING GOVERNANCE CHALLENGES.(Electronic Thesis or Dissertation). Retrieved from https://localhost/etd