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Media type:
E-Article
Title:
Stakeholder engagement and the GRI: implications for effective risk management
Contributor:
Horner, Claire A.;
Wilmshurst, Trevor D.
Published:
Virtus Interpress, 2016
Published in:
Corporate Ownership and Control, 13 (2016) 3, Seite 209-218
Language:
English
DOI:
10.22495/cocv13i3c1p7
ISSN:
1810-3057;
1727-9232
Origination:
Footnote:
Description:
Stakeholders expect organisations to assess and manage risk in all areas of business activity including their social and environmental activities, and corporate reporting on these activities is increasing. Acknowledging that a gap may exist between voluntary reports and internal social and environmental risk management practices, this study explores the association between the use of the GRI guidelines, stakeholder engagement practices, and risk management practices with reference to AS/NZS Risk Management Standard ISO 31000:2009. It moves beyond motivations to explore how voluntary reporting practices may facilitate risk management through the process of stakeholder engagement. Results indicate that the use of the GRI in conjunction with external verification encourages more inclusive stakeholder engagement practices as identified in the AS/NZS Risk Management Standard