AnAlysis of GRi RepoRteR Inten Meutia* Abstract This paper reports the characteristic of GRI Reporters. GRI Reporters are corporates that make a sustainability reporting based on GRI guideline and report their reporting to GRI. This paper provides descriptions about the type of corporation, sector of corporation, the region and country, membership of country (OECD and DAC), and application level of corporation of the GRI reporters. From the descriptive analysis, we get information that more companies have the awareness to publish sustainability reports. In this paper, we do analysis on some interesting phenomenons; those are: indication that sustainability reporting has been the concern of SMEs as well as other corporations, inancial services sector is the largest sector of the GRI reporter, and in fact many GRI Reporters come from developing countries, instead of developed countries. Keywords GRI Reporter, Sustainability Reporting, Corporate Social Responsibility. INTRODUCTION Recently, the concept of corporate social responsibility is popular and attracts academics attention from many disciplines. The term CSR is popular today, but this term is still not clear as a concept and has many terminologies for many people (Crowther, 2003). Gray et al. (1995: 81) stated that CSR literature identiies four major themes of CSR; those are environment, employee, community and customer. According to Green Paper which promotes the European Framework Corporate Social Responsibility, issued by the Commission of European Communities on July 2001, corporate social responsibilities are deined as a concept where a corporate integrate their concern about social and environment in their business and in their interaction with stakeholders. The issue of sustainability development is an issue that has been developed since 2000. This issue has strong relationship with the concept of corporate social responsibility, especially in environment. Publication of Bruntland Report on 1987 and Summit in Rio and Johannesburg supported by United Nations have developed awareness of the need to relect deeply about how society can contribute to social welfare without having to disturb the earth’s survival. In the result of Earth Summit in Rio de Janeiro, Brazil, 1992, it was agreed to change the development paradigm of economic growth to sustainability development. Sustainability Development in the Bruntland Report is deined as development that meets the goals of society today without compromising the ability of future generations, to meet future needs also. There are ive elements that make the concept of sustainability important: (1) availability of fund, (2) environment mission, (3) social responsibility, (4) implementation in policy (community, corporate and government) and (5) beneit value. Global …Reporting Initiatives (GRI) is the most relevant institution associated with the context of sustainability reporting. Until now, more than 1000 organizations from 60 countries have published sustainability reporting based on GRI guidelines. GRI guidelines have been changed twice; G2 published in 2002 as a revision to irst guidelines that were published in 2000, and last revision is G3 or known as “Third Generation” published in October 2006. GRI is a project from Coalition for Environmentally Responsible Economies with United Nations Environmental Program. GRI guidelines categorized sustainability reporting in the frameworks of economic, environment and social performance. This concept is known as Triple Bottom Line Reporting. Triple Bottom Line was popularized by John Elkington in 1997 through the book “Cannibals with Forks, the Triple Bottom Line of Twentieth Century Business”. Elkington developed the concept of triple bottom line in term of economic prosperity, environmental quality and social justice. In that book, Elkington had a view if a corporate wants to survive, then the corporate must be concern with “3P”, proit, people and planet. Besides pursuing proit, the corporate must concern and involve in prosperity of the people and participate in sustainability of environment (planet). The Global Reporting Initiatives sustainability reporting guidelines were developed as a way to help the corporate to report environment, social and economic performance, and to increase corporate social responsibility. GRI should be an instrument for corporate to show how far their responsibility is, not only towards the owner but also towards employees, consumer, community and environment. Through the GRI, corporate can publish to the general public, what beneit has been given to all stakeholders. In addition, through GRI * Faculty of Economics, Accounting Department University of Sriwijaya, Indonesia. Indonesia Email: inten26@yahoo.com