... Reporting Initiative (GRI)‐reports of five major cement manufacturers. This will result in a discussion if GRI‐based sustainability reports really contain the information needed for judging corporate sustainability. Design/methodology/approach Starting from a literature review of common definitions...

...Alex Douglas; John Doris; Brian Johnson This paper proposes a four‐state framework for measuring corporate social responsibility reporting and argues that TQM or excellent organisations should be in an advanced state of social responsiveness, and that this should be reflected in their reporting...