Events and Meetings of Italian Statistical Society, Statistics and Demography: the Legacy of Corrado Gini

Font Size: 
A cross-country study of GRI reporting: a concentration and multivariate regression analysis
Margaret Antonicelli, Calace Donato, Domenico Morrone, Angeloantonio Russo

Last modified: 2015-09-05


This research studies the influence of cultural and institutional variables on the practice of GRI reporting. The cross-country sample includes companies publishing their sustainability reports in the “GRI Sustainability Discloure Database” from 2005 to 2012. The analysis entails two stages: in the first stage, we observed the concentration index of the reporting activity, then, in the second stage, we performed a multivariate correlation and regression. Our results show that cultural, social and institutional variables significantly affect the production of GRI reports.

Full Text: Untitled