Sustainability frameworks in comparison
Round about 130 frameworks do exist, if one wishes to document entrepreneurial sustainability. Here, Armin Hipper and Gerd Hofielen compare the systems of the Global Reporting Initiative (GRI), the German Sustainability Code (DNK), ISO 26000 and the Economy for the Common Good (ECG).
It becomes apparent that each framework comes along with an understanding of entrepreneurial responsibility, sometimes defined tighter, sometimes broader. The study briefly examines all above named frameworks, before then comparing them along of nine criteria essential to sustainability reporting.