The pre-history of sustainability reporting: a constructivist reading

Purpose The aim of this paper is to provide an account the period prior creation Global Reporting Initiative (GRI): a body that was critical institutionalization sustainability reporting (SR). By examining “pre-history,” we bring light actors, activities and ways thinking made SR more likely be institutionalized once GRI entrepreneurship came fore. Design/methodology/approach revisits time (the 1990s) has yet formally written about in any depth traces early development what became SR. This material examined using constructivist understanding regulation. Findings authors contend convergence actors structural conditions were pivotal Specifically, demonstrates combination (such as epistemic communities, carriers, regulators reporters) well presence certain societal context, analogies with financial reporting, environmental design issues) contributed which consolidated (as extended) 1999 advent GRI. Research limitations/implications theorizes (through historical analysis) how sustained by network institutional can assist reflection on future development. Originality/value brings together empirical from (sadly) passing living memory. also extends use conceptual frame starting influence scholarship accounting seeks understand norms develop.