Bioeconomy and Corporate GRI Reporting: a Case Study Analysis
Tóm tắt
Sustainable development is nowadays an issue of highest importance for business and society in order to deal with global challenges. “Bioeconomy” is also evolving rapidly on the grounds that a bio-based, or renewables-based economy, instead of the current fossil fuels-based economy, is crucial for resolving the complex challenges of climate change and ecosystem depletion. The purpose of this paper is to investigate the Global Reporting Initiative (GRI) as a tool for sustainability reporting of firms and organizations through case study analysis, placing emphasis on the environmental axis, in an effort to identify bioeconomy actions, according to its definitions. We examine two Greek and two other European companies in two sectors, the metal and banking sector. Our analysis reveals that there is more room for GRI reporting on the bioeconomy side, even though the discussed companies use a variety of environmental initiatives falling within a wide concept of bioeconomy.
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