Sustainability Reporting Priorities through an Examination of ...

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Abstract

This study presents a comprehensive content analysis of sustainability reporting in Greece through an examination of all published and registered reports of Greek organizations according to the Global Reporting Initiative standards. The dimensions of environment, society, and economy are examined through their detailed indicators, and their positive interrelation is identified. The analysis of the issues covered in the sustainability reports reveals the priorities of the organizations in the field of corporate social responsibility—namely, energy, waste, and emissions issues for the environment and safety health, education, and employment issues for society. It also indicates the course of development of sustainability reporting in countries that have passed the initial stage of development but are yet to be considered mature ecosystems in the field of sustainability reporting.