Global Reporting Initiative’s Impact on Controlling

This book provides an evaluation of the analysis about the impact of GRI on controlling in multinational corporations. The growing role of CSR, sustainable reporting and green controlling move companies towards rethinking their business strategy and implementing the concepts of GRI and green controlling in their business activity. The main focus of the theoretical part of this book is laid on the analysis of the main theories and concepts concerning CSR, green controlling and GRI as integral parts of CSR. In the empirical part of the work the practical examples of companies are evaluated. An analysis is made how modern multinational corporations deal with guidelines and concepts of GRI, how companies integrate sustainability reporting and green controlling in their controlling departments. Interviews were held with representatives of six companies and each interview is evaluated according to the results. The interviews show how familiar companies are with GRI, whether companies implement sustainability reporting in their business activity, and whether green controlling is applied in the controlling departments of the companies analysed.