Analysis of GRI Sustainability Reports Issued by Portuguese Public Sector Entities

Abstract

Issues such as social responsibility and corporate sustainability are now recognized by organizations and the community as very important to achieve sustainable development (SD). Given the increasing pressure from multi-stakeholders, organizations seek to dis- close their “best practices” toward SD through a sustainability reporting tool that is prepared on a voluntary basis. Global reporting initiative (GRI) sustainability reports of the Portuguese public sector (PS) entities are used to perform a quantitative longitudinal study with the purpose of identifying the indicators currently disclosed and the GRI application levels. The study focused on the reports of 2008 and 2012. The findings show that Portuguese PS entities report mainly economic indicators, followed by social indica- tors. Despite the low level of external verification, entities are transparent when declaring their GRI application level.