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Stakeholder engagement and the GRI: Implications of effective risk management
journal contribution
posted on 2023-05-18, 19:36 authored by Claire HornerClaire Horner, Trevor WilmshurstTrevor WilmshurstStakeholders 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.
History
Publication title
Corporate Ownership & ControlVolume
13Pagination
209-218ISSN
1727-9232Department/School
TSBEPublisher
Virtus InterpressPlace of publication
UkraineRights statement
Copyright 2016 Virtus InterpressRepository Status
- Restricted