Gri Reporter
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Introduction
Recently, the concept of corporate social responsibility have been famous and attrack attention academician from many disciplines. The term of CSR is popular today, but as a concept this term still not clear and have many terminology for many people (Crowther, 2003). Gray et al. (1995b, p. 81) stated that CSR literature identify four major themes of CSR, such as environment, employee, community and customer. According to Green Paper which promotes the European Framework Corporate Social Responsibility, issued by the Commission of European Communities in July 2001, corporate social responsibilities defined as a concept where a corporate integrate their concern about social and environment in their business and in their interaction with stakeholders.
The issue of Sustainability development is an issue that have been developed since year 2000. This issue have strong relationship to the concept of corporate social responsibility, especially environment. Publication of Bruntland Report in 1987 and Summit in Rio and Johannesburg supported by United Nations have developed awareness of the need to reflect deeply about how society can contribute o social welfare without having to disturb the earths survival.
The result of the Earth Summit in Rio de Janeiro, Brazil, 1992, agreed to change the development paradigm of economic growth to sustainability development. Sustainability Development in the Bruntland Report defined as development that meets the goals of society today without compromising the ability of future generations to meet future needs also.
There are five elements that make the concept of sustainability is important: (1) availability of fund, (2) environment mission (3)social responsibility, (4) implementation in policy (community, corporate and government) and (5) benefit value. Global Reporting Initiatives (GRI) is a most relevant institution associated with the context of sustainability reporting. Until now, more than 1000 organizations from 60 countries have published sustainability reporting based on GRI guidelines. GRI guidelines have changed twice, G2 published in 2002 as a revised to first Guidelines that published in 2000, and last revised is G3 or known as “Third Generation” published in October 2006. GRI is a project from Coalition for Environmentally Responsible Economies with United Nations Environmental Program. GRI guidelines categorized sustainability reporting in framework of economic, environment and social performance. This concept known as Triple Bottom Line Reporting.
Triple Bottom Line was popularized by John Elkington in 1997 through the book “Cannibals with Forks, the Triple Bottom Line of Twentieth Century Business”. Elkington developed the concept of tripple bottom line in term of economic prosperity, environmental quality and social justice. In that book, Elkington