In this paper, we address the question of the influence of a global governance institution, the Global Reporting Initiative (GRI), on a multinational corporation’s (MNC) management practices. More precisely, this article provides an empirical view into the impact of sustainability reporting on organizational practices; and explores the effects of one of the key sustainability reporting
... [Show full abstract] institutions, the GRI, on a firm’s international management of corporate social responsibility (CSR). The research is based on a qualitative case study conducted in an MNC and investigates the firm’s response to institutional pressures by comparing the stated intention of the use of the GRI versus its actual use and consequent effects within the MNC. The findings indicate an increased influence of the GRI, moving from a reporting standard to a management standard, hereby causing an enhanced focus on CSR representation rather than performance. One of the significant effects of this emphasis on reporting is a shift towards a globally integrated approach to CSR management inside the MNC. These practices led to the development of a CSR construct focused on transparency, which was unanimously adopted across the corporation. The study therefore illustrates the processes involved in the translation of institutional pressures inside the firm.