Organizational Transformation Through the GRI Standards: A Strategic Approach to Sustainability and Corporate Social Responsibility

Abstract

Sustainability has become a fundamental pillar within the global economic dynamics, driving organizations to adopt management frameworks aligned with international standards. In this context, this research analyzes the application of the Global Reporting Initiative (GRI) Standards in a higher education institution, with the purpose of evaluating its impact on organizational transformation and the consolidation of a strategic culture oriented to sustainability and corporate social responsibility (CSR). The study was developed under an exploratory qualitative approach, using the case study method. Sustainability reports and internal documents of the institution were collected and analyzed, complemented by interviews with key actors involved in the implementation of GRI standards. The theoretical reference is based on sustainable management models and current regulations on corporate social responsibility, highlighting the role of standardization in improving transparency and the environmental and social impact of organizations. The findings show that the adoption of the GRI Standards facilitates the identification of critical areas for organizational improvement, promoting strategic processes of monitoring, control and evaluation of sustainability. In addition, there is a strengthening of the organizational culture and a greater commitment of the volunteer staff involved in the reporting process. The results underline the importance of the GRI guidelines as a key tool for accountability and decision-making in educational environments, contributing to the generation of long-term social and environmental value.