Introduction
For several decades, financial tuition has been the cornerstone of corporate reporting.  However, in the last 20 years, a growing trend of corporate social reporting has emerged. 80% of the Fortune 250 produced some form of non-financial reporting in 2009 with the take up of helping companies manage their social impact, increase in transparency, and correct accuracy. (Ioannou and Serafeim 2011) These reports  often standalone from financial ones and are produced on a unbidden basis with an aim to communicate their sustainable operations to either stakeholders. Although uncoerced, there are guidelines available for companies to follow. Questions of the reliability and validity thus far still arise even when these frameworks are followed.
In November 2005 for example, 732 organizations were observe as users of the GRI guidelines, yet only 106 acted in accordance of GRI (Gray and Milne, 2007). With pot Lewis claiming to follow the guidelines, this paper will explore how they deviate from accord to them. It will also be possible to see how recyclable the guidelines are as a framework to follow. Â
Theoretical framework
For the purposes of this paper, the John Lewis Sustainability Report will be analysed from a radical point of view. This takes a sceptical view about the possibility of unpaid CSR making any real social impact. Although GRI guidelines are followed, the voluntary nature still leads to insufficient information and has turned CSR programs into belittled more than PR exercises rather...If you want to get a skillful essay, order it on our website: Orderessay
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