Table I

Environmental reporting index (GRI)

S. No.Number of environmental reporting index
 1Any mention of promoting sustainability
 2Company’s statement of corporate commitment to environmental protection
 3Environmental policy formulation
 4Environmental management system (IS0 14001)
 5Efficiency of energy and water consumption
 6Trees planting or replanting programs and initiatives
 7Protection and preservation of a natural environment in areas of high biodiversity
 8Sustainable waste management
 9Reduce greenhouse gas emissions
10Incorporate pollution prevention practices (e.g. reduce, recycle and reuse)
11Green safe products and services
12Use of environmental alternative technology in managing business production
13Fines/lawsuits/noncompliance incidents related to the environment
14Compliance to any laws and regulations related to the environment
15Corporate fleet to use an eco-friendly vehicle
16Networking with “green” stakeholder groups
17Environmental budgets expenditures
18Environmental education for employees and community
19Environmental awards/achievements

Sources: Adapted from: Wiseman (1982) on the bases of Global reporting initiative (GRI: G4) (2013). Modified by Cormier and Gordon (2001), Yusoff and Darus (2014) and Sulaiman et al. (2014) 

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