Hållbart företagande genom certifiering?: GRI och statliga bolag
2010 (Swedish)Report (Other academic)
The report Sustainability through certification? GRI and state-owned companies highlights the implementation of Guidelines for external reporting by state-owned companies. These guidelines include GRI (Global Reporting Initiative), which are mostly known as a voluntary accounting system. As a system, GRI integrates previous management system, for example ISO 9000 and ISO 14 001, into one.
The report shows that the impact of GRI caused different flows of people within the state-owned companies. One similar feature is that all companies consulted external experts with special knowledge regarding GRI. Yet, the way the consultants were integrated in the organizations could vary.
The data also identifies two kinds of experts. One kind is management consultants and the other one is accountants. Most management experts had been hired to apply GRI into the organization and accountants were hired to do the audit. The market for management consultants is however not solid, since the organizations often learn how to manage GRI themselves. The services that the accountants provide on the other hand are hard to replace. Therefore, it is most likely that the accountants will dominate the market in the near future.
Also the accountant and the public professionals tend to look alike, since they perform similar working tasks, however, the practice between the two professions seem to be blurred.
Place, publisher, year, edition, pages
Stockholm: Stockholms centrum för forskning om offentlig sektor (SCORE), Stockholms universitet , 2010. , 25 p.
SCORE rapportserie, ISSN 1404-5052 ; 4
GRI, certifiering, hållbart, företagande, score
IdentifiersURN: urn:nbn:se:su:diva-37697ISBN: 978-91-89658-65-3OAI: oai:DiVA.org:su-37697DiVA: diva2:304771