High Tire Services—Transitioning From ESG Disclosure to GRI Disclosure Standards

Abstract

This business case provides an overview of the potential alignment between environmental, social, and governance (ESG) concepts and implementation of Global Reporting Initiative (GRI) standards. The general importance of ESG and GRI standards in the business environment is discussed, with a particular focus on the Qatar Stock Exchange (QSE). Students are guided in understanding ESG’s significance, GRI standards, and the application of both in business decision-making processes. The case encourages critical analysis of international sustainability disclosure issues and provides insight into implementing international disclosure schemes. Students will engage in decision-making scenarios related to transitioning to GRI standards, and in evaluating the implications and benefits for the fictional High Tire Services firm. Finally, this case offers valuable learning opportunities for individuals seeking to comprehend and navigate ESG practices and sustainability reporting frameworks in contemporary business contexts.