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Journal articles on the topic 'Environmental disclosure indicators'

Author: Grafiati

Published: 4 June 2021

Last updated: 1 February 2022

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1

Saini, Neha, and Monica Singhania. "Performance relevance of environmental and social disclosures." Benchmarking: An International Journal 26, no. 6 (2019): 1845–73. http://dx.doi.org/10.1108/bij-04-2018-0114.

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PurposeThe purpose of this paper is to establish the relationship between environmental‒social disclosure scores and corporate financial performance. The authors tried to investigate the relevance of assurance practice (whether or not companies’ assessment policies are subject to individual assessment for the given period) and value relevance in foreign-owned firms.Design/methodology/approachThis research is based on accounting-based valuation model proposed by Berthelotet al.(2003), considering the market value of equity as the function of book value and other financial indicators including R

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2

Syrotenko, Nataliia, Nataliia Pravdiuk, Yulia Slobodyanik, Svitlana Holovatska, and Tetyana Skrypko. "Environmental disclosures in the management report: transparency, responsibility and communication." Independent Journal of Management & Production 12, no. 3 (2021): s187—s204. http://dx.doi.org/10.14807/ijmp.v12i3.1535.

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The study examines the features of environmental disclosures in the management reports of medium and large enterprises of Ukraine for 2018-2019, as well as non-financial reports of leading global companies, highlights the positive aspects and problematic issues in terms of information content, provides recommendations to improve approaches to environmental disclosures and enhancement the quality and public confidence in the reports. The methodological basis of the study is Ukrainian regulatory framework and recommendations of non-governmental world organizations on environmental disclosures, c

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Harisa Putri, Wika, Handoko Arwi Hasthoro, and Ghea Maudhia Putri. "Analyzing the quality disclosure of Global Reporting Initiative G4 sustainability report in Indonesian companies." Problems and Perspectives in Management 17, no. 4 (2020): 453–68. http://dx.doi.org/10.21511/ppm.17(4).2019.37.

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The establishment of a company cannot be separated from its environmental and social factors. Sustainability reports start from those applied to current companies because there are forms of corporate accountability to stakeholders and community considerations of the company to provide social responsibility. This study finds out and empirically proves that there are differences in each Global Reporting Initiative (GRI) G4 indicator in the company’s sustainability report in each industry classification. The authors investigate the dominant indicators in each industry classification based on sust

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Bednárová, Michaela, Roman Klimko, and Eva Rievajová. "From Environmental Reporting to Environmental Performance." Sustainability 11, no. 9 (2019): 2549. http://dx.doi.org/10.3390/su11092549.

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This paper identifies factors influencing environmental disclosure and environmental performance of the top 100 Fortune Global companies. The analysis identifies whether they follow the Global Reporting Initiative (GRI) standards to gain and maintain legitimacy with relevant stakeholders. Other factors such as sector and region are taken into account, with empirical testing of a model for the relationship between the extent of environmental disclosure (measured by the developed index based on GRI indicators), sector membership, region, and actual environmental performance. Evidence exists that

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Tadros, Hani, Michel Magnan, and Emilio Boulianne. "Is corporate disclosure of environmental performance indicators reliable or biased information? A look at the underlying drivers." Journal of Financial Reporting and Accounting 18, no. 4 (2020): 661–86. http://dx.doi.org/10.1108/jfra-02-2020-0027.

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Purpose This study aims to examine the disclosure determinants of environmental performance indicators (EPIs) for a sample of US firms to understand if these disclosures are reliable or whether they are biased towards the reporting of positive information. Design/methodology/approach The study uses a panel data analysis to examine the association between firms’ EPIs disclosures and their environmental performances, and other economic and legitimacy factors. Findings The results show that firms’ disclosures are not associated with the level of environmental performance and that firms continue t

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Sari, Nuraini. "Analisis Pengungkapan Corporate Social Responsibility Berdasarkan Global Reporting Initiatives (GRI):Studi Kasus Perusahaan Tambang Batubara Bukit Asam (Persero) Tbk dan Timah (Persero) Tbk." Binus Business Review 5, no. 2 (2014): 527. http://dx.doi.org/10.21512/bbr.v5i2.1013.

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This study aims to provide an overview of the disclosure of Corporate Social Responsibility (CSR) in the mining company's corporate sustainability report. It is also to analyze the disclosure of Corporate Social Responsibility (CSR) in corporate sustainability report with standard Global Reporting Initiatives (GRI) 3.1. Research was conducted in Batubara Bukit Asam (Persero) Tbk. and Timah (Persero) Tbk. on their corporatesustainability report for the year of 2012. The analysis was conducted on the presentation of economic performance indicator, environmental performance indicator, performance

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Macagnan, Clea Beatriz, and Rosane Maria Seibert. "Sustainability Indicators: Information Asymmetry Mitigators between Cooperative Organizations and Their Primary Stakeholders." Sustainability 13, no. 15 (2021): 8217. http://dx.doi.org/10.3390/su13158217.

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The research aims to identify indicators of representative information on sustainability from the cooperative organizations’ primary stakeholders’ perspective to mitigate information asymmetry. The study develops in seven stages: the primary stakeholders’ selection and training; the evidence survey; the triangulation between stakeholder responses, forming an indicators list; the indicators analysis by specialists; tests for indicators disclosure; and the indicators validation through the disclosure analysis. As a result, a list contains 61 sustainability indicators from the primary stakeholder

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Gallego-Álvarez, Isabel, and Ivo Alexandre Quina-Custodio. "Disclosure of corporate social responsibility information and explanatory factors." Online Information Review 40, no. 2 (2016): 218–38. http://dx.doi.org/10.1108/oir-04-2015-0116.

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Purpose – The purpose of this paper is to analyze the voluntary disclosure of corporate social responsibility (CSR) in companies of different countries. Design/methodology/approach – Based on a sample of 110 companies for the year 2014, a total of 79 indicators were analyzed, nine of which correspond to economic aspects of the company, 30 to environmental aspects and 40 to social aspects, according to the Global Reporting Initiative (GRI G3.1). Moreover, a dependence model was set up to see which variables may affect the disclosure of economic, social and environmental information, both separa

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Henry, Agbaje Wale, Oladeji Elijah Oladutire, and Aiyesan Olabode Olutola. "Anthropogenic Reporting and the Quality of Firms’ Disclosure: A Study of Nigeria Banking Sector." Journal of International Cooperation and Development 3, no. 1 (2020): 51. http://dx.doi.org/10.36941/jicd-2020-0005.

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The study assesses the impact of anthropogenic reporting on the quality of firms’ disclosure in the Nigerian banking sector. Environmental factors such as material used by firms, organic pollutants, and environmental protection expenditure and so on should influence the company report; banking sector inclusive. the specific objectives focused on effect of environmental, economic and social factors affect quality of corporate reporting in the Nigeria banking sector. in realizing the motive of the study, ex post facto research design was adopted for while secondary data were retrieved from the f

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Dobler, Michael, Kaouthar Lajili, and Daniel Zéghal. "Corporate environmental sustainability disclosures and environmental risk." Journal of Accounting & Organizational Change 11, no. 3 (2015): 301–32. http://dx.doi.org/10.1108/jaoc-10-2013-0081.

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Purpose – This paper aims to propose and apply a novel risk-based approach to explore whether socio-political theories explain the level of corporate environmental disclosures given inconclusive evidence on the relation between environmental disclosure and environmental performance. Design/methodology/approach – Based on content analysis of corporate risk reporting, the paper develops measures of environmental risk to proxy for a firm’s exposure to public pressure in regard to environmental concerns that should be positively associated with the level of corporate environmental disclosures acco

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Ordóñez-Castaño, Iván Andrés, Edila Eudemia Herrera-Rodríguez, Angélica María Franco Ricaurte, and Luis Enrique Perdomo Mejía. "Voluntary Disclosure of GRI and CSR Environmental Criteria in Colombian Companies." Sustainability 13, no. 10 (2021): 5405. http://dx.doi.org/10.3390/su13105405.

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The study analysed the asymmetry in the disclosure of environmental criteria of the Global Reporting Initiative (GRI) standard based on financial and non-financial information in 37 companies in 19 sub-sectors of the Colombian economy that were assessed by MERCO (Business Monitor of Corporate Reputation) in 2017 and 2018 in terms of corporate reputation, responsibility, and corporate governance. It is based on the theories of agency, stakeholders, and legitimacy, whereby six hypotheses were postulated. The indicators of environmental criteria were retrieved from the website and sustainability

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Indah Fajarini Sri, Wahyuningrum, and Budihardjo Mochamad Arief. "Relationship between Company Financial Performance, Characteristic and Environmental Disclosure of ASX Listed Companies." E3S Web of Conferences 73 (2018): 10024. http://dx.doi.org/10.1051/e3sconf/20187310024.

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The study expects to find positive relations between company financial performance, company characteristics, auditing firm, and the extent of company environmental disclosure. The sample data used in this study is 200 largest Australian listed companies (ASX) in 2014. In order to explain the corporate social responsibility practices in Australian companies, this study used stakeholder and legitimacy theories. The measurement of company environmental disclosure in this study involves nine indicators of environmental disclosure index based on Environmental Social and Governance (ESG). More speci

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Kalbuana, Nawang, Marista Winanti Sutadipraja, Titik Purwanti, and Dwi Santoso. "Pengaruh Profitabilitas, Leverage, Kinerja Lingkungan Terhadap Pengungkapan Islamic Social Reporting (Studi Empiris pada Perusahaan yang Terdaftar di JII Tahun 2013-2017)." AKTSAR: Jurnal Akuntansi Syariah 2, no. 2 (2019): 233. http://dx.doi.org/10.21043/aktsar.v2i2.6037.

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<em>Islamic Social Reporting (ISR) is an index of social responsibility disclosure whose indicators are specific to the ethical principles of Islam. The purpose of this study is to analyze the effect of profitability, leverage and environmental performance on ISR disclosures on companies listed in the Jakarta Islamic Index (JII) during 2013-2017. In this study the magnitude of the ISR disclosure score that is filled with a company is obtained through annual reports using the content analysis method. Samples were selected by purposive sampling method. While hypothesis testing uses the met

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IEFYMENKO, Tetiana, Ljudmyla LOVINSKA, Yana OLIYNYK, and Maria KUCHERIAVA. "Practical commentary on preparing management report and disclosure of COVID-19 pandemic impact." Fìnansi Ukraïni 2021, no. 6 (2021): 7–28. http://dx.doi.org/10.33763/finukr2021.06.007.

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In Ukraine the provisions of Directive 2013/34/EU on the disclosure of financial and non-financial information by certain types of enterprises in the management report have been implemented in national legislation. At the same time, the application of the management report has raised a number of issues that need to be addressed at the regulatory level, the main ones being the problem of information asymmetry and the disclosure by companies of the impact of the coronavirus pandemic. Practical commentary on preparing management report and disclosure of COVID-19 pandemic impact (Practical comment

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Beleneși, Mărioara, Victoria Bogdan, and Dorina Nicoleta Popa. "Disclosure Dynamics and Non-Financial Reporting Analysis. The Case of Romanian Listed Companies." Sustainability 13, no. 9 (2021): 4732. http://dx.doi.org/10.3390/su13094732.

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New challenges and perspectives to improve non-financial reporting and the disclosure of environmental, social, and governance indicators have been launched towards the development horizon of Romanian public interest entities, implementing the provisions of Directive 2014/95/EU in the local regulatory framework. In this context, our approach focused on the content analysis of the non-financial information reported by listed companies, for the period 2017–2019, and the measure of the average disclosure degree on environmental, social, economic, and governance (ESEG) indicators. To measure the a

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Iheduru, Ngozi G., and Charles U. Okoro. "Sustainable Reporting and Profitability of Quoted Firms in Nigeria: A Multi-Dimensional Panel Data Study." Australian Finance & Banking Review 3, no. 1 (2019): 1–10. http://dx.doi.org/10.46281/afbr.v3i1.241.

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This paper used cross sectional data to examine the effect of sustainable reporting on the profitability indicators of Nigeria quoted firms between 2008-2017. Data was sourced from financial statement of the firms. Twenty firms were selected from the population of quoted firms in Nigeria. Return on equity, earnings per share and return on investment were proxy for profitability while sustainable reporting was proxied by economic, social, environmental and corporate governance disclosure. The panel data model was tested using the Hausman test. Model one and two validated the fixed effect while

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Fazzini, Marco, and Lorenzo Dal Maso. "The value relevance of “assured” environmental disclosure." Sustainability Accounting, Management and Policy Journal 7, no. 2 (2016): 225–45. http://dx.doi.org/10.1108/sampj-10-2014-0060.

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Purpose This paper aims to provide insight into how environmental information is reflected in the market value of listed Italian companies. In particular, it investigates the value relevance of voluntary environmental information disclosed by companies and the influence of environmental policies assurance. Design/methodology/approach The method used is the accounting-based valuation model used by Cormier and Magnan (2007), analogue to the one developed by Ohlson (1995), which considers market value of equity as a function of book value, accounting earnings and environmental indicators as provi

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Shen, Jianfei, and Yidan Chen. "Environmental Information Disclosure and Financial Performance – Empirical Evidence from Heavily Polluting Industries in China." E3S Web of Conferences 261 (2021): 04038. http://dx.doi.org/10.1051/e3sconf/202126104038.

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Focusing on the quality of corporate environmental accounting information disclosure (EID), this paper attempts to explore the impact of financial performance on environmental information disclosure. We take listed companies in Chinese heavily polluting industries as the research object, and construct a multiple regression model for data analysis via SPSS. According to Chinese practice, we divide the financial indicators into four areas: solvency, operating capacity, profitability and development capacity, and select four indicators to represent them. The empirical results show that net workin

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Hel Al-Dhaimesh, Othman, and Mo’taz Kamel Al Zobi. "The effect of sustainability accounting disclosures on financial performance: an empirical study on the Jordanian banking sector." Banks and Bank Systems 14, no. 2 (2019): 1–8. http://dx.doi.org/10.21511/bbs.14(2).2019.01.

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This study aims to examine the effect of sustainability accounting disclosure on the financial performance of banks operating in Jordan during the period of 2013–2017. The study focused on the effect of economic, environmental and social disclosures on financial performance. To achieve the study objective, the content analysis method was used. The dimensions of sustainability accounting disclosure were measured through indicators that have been developed for this purpose, which are in accordance with Global Reporting Initiative (GRI) (G4-2013). The study results revealed that there is a statis

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Kuswanto, Randy. "PENERAPAN STANDAR GRI DALAM LAPORAN KEBERLANJUTAN DI INDONESIA: SEBUAH EVALUASI." Jurnal Bina Akuntansi 6, no. 2 (2019): 1–21. http://dx.doi.org/10.52859/jba.v6i2.59.

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This study aims to investigate the level of conformity of economic, social, and environmental information on sustainability report in Indonesia as per GRI G4 guidelines. Content analysis has been applied to a sample of 29 companies listed in the Indonesia Stock Exchange. Conformity and disclosure quality were analyzed descriptively using a specific scoring system for each dimensions. The findings of this research show that the level of conformity of GRI indicators in Indonesia is quite low at 18,9%. However, the weight of information disclosed by companies is relatively high, at 59,9% of the i

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Hossein Rahdari, Amir, and Udo Braendle. "Linguistic perception of corporate responsibility disclosure: the case of Japanese Idemitsu." Social Responsibility Journal 12, no. 2 (2016): 335–47. http://dx.doi.org/10.1108/srj-08-2015-0123.

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Purpose This paper aims to examine a case to illustrate the linguistic perception of corporate responsibility disclosures. Design/methodology/approach In this study, a content analysis framework based on fuzzy linguistic variables is proposed to measure the level of sustainable and responsible practices perceived by the stakeholders. A case is examined to illustrate the linguistic perception of corporate responsibility disclosures. Findings The results demonstrated a significant difference between Perception of Disclosure, using linguistic variables and most common sustainability indicators, a

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Setiawan, Temy. "ETIKA LINGKUNGAN DAN KINERJA EKONOMI PADA UKURAN GLOBAL REPORTING INITIATIVE-G4." Jurnal Akuntansi 10, no. 1 (2016): 23–40. http://dx.doi.org/10.25170/jara.v10i1.37.

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The man–nature relationship has always been ambiguous, nature being seen as both a provider and an enemy. Environmental issue is a phenomena for most profit oriented organizations. They want to earn much profit in short term but they must keep in balance of nature for the future generation. The purpose of this paper is to explore the influence environmental ethics to economic performances directly and using CSR as a mediating variable. This quantitative research use secondary data taken form 68 Indonesian company that published sustainability report for 2014. Quantitative content analysis was

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Piedra Méndez, Andrea, Adriana Hinojosa Cruz, María Guevarra Segarra, and José Erazo Garzón. "Responsabilidad social en las cooperativas de ahorro y crédito del Ecuador: una medición desde la web." Telos: Revista de Estudios Interdisciplinarios en Ciencias Sociales 21, no. 3 (2019): 618–42. http://dx.doi.org/10.36390/telos213.07.

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Nowadays the disclosure of information in organizations is mainly made through its web pages. However, sometimes it may not be of high quality or enough to reveal their responsibilities to its stakeholders. Under this premise, this investigation carries out the measurement of social responsibility of Ecuadorian credit unions in October 2018 by the disclosure of information in its web pages. Using the same structure of the work carried out by Navarro, Alcaraz and Ortiz (2010), indicators are established based on the Global Reporting Initiative (GRI). These are evaluated by determining both, the

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Bani-Khalid, Tareq. "Examining the quantity and quality of online sustainability disclosure within the Jordanian industrial sector: a test of GRI guidelines." Problems and Perspectives in Management 17, no. 4 (2019): 141–52. http://dx.doi.org/10.21511/ppm.17(4).2019.12.

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Reporting on corporate sustainability practices as being in congruence with social expectations is the core idea of legitimacy theory. Therefore, nowadays many organizations are making efforts to inform their stakeholders about the social, environmental and economic changes in their performance. Consistent with the argument above, this paper aims to examine the quantity and quality of corporate online sustainability information of the industrial sector in Jordan based on the Global Reporting Initiative guidelines. In line with content analysis method, this paper analyzes the quantitative susta

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Staszkiewicz, Piotr, and Aleksander Werner. "Reporting and Disclosure of Investments in Sustainable Development." Sustainability 13, no. 2 (2021): 908. http://dx.doi.org/10.3390/su13020908.

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This paper builds upon prior research regarding the quest for a sustainable measuring method. Here, we present a method to integrate sustainability and financial accounting at the level of transaction recording and introduce the concept of environmental debit and credit entry. This concept is illustrated through investment reporting. Identification of the research gap is based on the review of the initial population of 141 research papers and is supported with the European legal framework analysis. Logistic regression on the 500 largest European-based companies justifies the environmental foot

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Krasodomska, Joanna, and Ewelina Zarzycka. "Non-financial key performance indicators: regulations and guidelines versus business practice." Zeszyty Teoretyczne Rachunkowości 108, no. 164 (2020): 115–32. http://dx.doi.org/10.5604/01.3001.0014.3598.

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According to Directive 2014/95/EU, large public interest entities (PIEs) must disclose, i.a., a description of their business model, policies regarding environmental, social and employee matters, as well as non- financial key performance indicators (KPIs). The aim of the paper is to identify the practices of large PIEs operating in Poland as regards non-financial KPIs disclosures and to recognize any regularities among them. Our sample consists of 169 public companies that are required to provide non-financial dis-closures according to the Act on Accounting. The data was hand-collected from no

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Kamoliddin, Misirov. "Issues of Improvement of Environmental Reporting on the Basis of International Standards." Revista Gestão Inovação e Tecnologias 11, no. 4 (2021): 4058–68. http://dx.doi.org/10.47059/revistageintec.v11i4.2429.

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The article is devoted to the study of the relationship between financial and environmental reporting indicators in accordance with international standards, which highlights aspects related to the proper disclosure of information on the environmental responsibility of business entities. Improved reporting of environmental costs in line with international standards.

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Musfialdy, Musfialdy, and Enni Savitri. "The Effect of Environmental Performance, Foreign Ownership and Leverage to Disclosure of Corporate Social Responsibility (Study on Manufacturing Companies in Indonesia Stock Exchange)." Global Journal of Business and Social Science Review (GJBSSR) Vol. 3(2) 2015 3, no. 2 (2015): 08–13. http://dx.doi.org/10.35609/gjbssr.2015.3.2(2).

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Objective - The purpose of this study is to examine the effect of environmental performance, foreign ownership and leverage to disclosure of corporate social responsibility (CSR). Methodology/Technique - CSR of disclosure in this study using performance indicators based GRI (Global Reporting Initiatives). Data collection using purposive sampling method for manufacturing companies in Indonesia stock exchange in 2011 through 2013, there were 85 companies in the sample. Data were analyzed by multiple linear regression method. Findings - The result shows that the environmental performance and leve

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Buallay, Amina. "Is sustainability reporting (ESG) associated with performance? Evidence from the European banking sector." Management of Environmental Quality: An International Journal 30, no. 1 (2019): 98–115. http://dx.doi.org/10.1108/meq-12-2017-0149.

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Purpose Sustainability reporting has been widely adopted by firms worldwide given the need of stakeholders for more transparency on environmental, social and governance (ESG) issues. The purpose of this paper is to investigate the relationship between ESG and bank’s operational (Return on Assets), financial (Return on Equity) and market performance (Tobin’s Q). Design/methodology/approach This study examined 235 banks for ten years (2007-2016) to ends up with 2,350 observations. The independent variable is the ESG disclosure; the dependent variables are performance indicators (return on assets

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Nadiva, Siti Haninah, and Said Muniruddin. "THE INFLUENCE OF COUNTRY OF ORIGIN, PROFITABILITY, AND LEVERAGE ON ENVIRONMENTAL DISCLOSURE (EMPIRICAL STUDY ON ENVIRONMENTALLY SENSITIVE COMPANIES)." Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi 4, no. 4 (2019): 729–38. http://dx.doi.org/10.24815/jimeka.v4i4.15345.

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In recent years the impact of industrial activities on environment has increased people’s concern. This situation gives pressure from society to management to develop environmental management and report their environmental activities. Therefore, this study aims to examine the influence of country of origin, profitability, and leverage on environmental disclosure. This study analyses the disclosure of environmental activities of four industrial sectors in Indonesia Stock Exchange (IDX) for 2017 period. The study focuses on four sectors identified as more sensitive to environment namely agricult

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Bashatweh, Ammar Daher, and Salam Nawaf AlMomani. "The Effect of Accounting Disclosure about Sustainability Reports on the Ability of Banks to Going Concern - Case Study of Arab Bank." Business and Economic Research 10, no. 2 (2020): 234. http://dx.doi.org/10.5296/ber.v10i2.17006.

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The main objective of the study was to identify the effect of accounting disclosure of sustainability reports on Going Concern in the Arab Bank. To achieve the objective of the study, the content of the sustainability reports issued by Arab Bank were analyzed to identify the disclosure level for the economic, environmental and social dimensions in accordance to the (GRI,2014) initiative indicators. Furthermore, the Going Concern ability of the bank was measured using a set of financial indicators selected based on the results reported in previous literature addressing Continuity in commercial

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Abdel-Meguid, Ahmed M., Khaled M. Dahawy, and Nermeen F. Shehata. "Do Egyptian listed companies support SDGs? Evidence from UNCTAD guidance on core indicators disclosures." Corporate Governance and Sustainability Review 5, no. 2 (2021): 73–81. http://dx.doi.org/10.22495/cgsrv5i2p6.

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This paper provides an exploratory analysis of the extent of Sustainable Development Goals disclosure (SDGD) by the top 30 Egyptian companies. We use the 33 core indicators of the United Nations Conference on Trade and Development (UNCTAD), which span economic, institutional, social, and environmental areas. Overall, the results suggest that SDGD in Egypt is still gaining traction, as indicated by a relatively low average disclosure score of only 25%, which translates to approximately eight indicators. We also document a variation in SDGD among the four areas, where disclosure addressing econo

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Yakar Pritchard, Gamze, and Kıymet Tunca Çalıyurt. "Sustainability Reporting in Cooperatives." Risks 9, no. 6 (2021): 117. http://dx.doi.org/10.3390/risks9060117.

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The aim of the present study is to examine the sustainability reports of cooperatives, which may play an important role in achieving the sustainable development goals and help to identify which economic, environmental, and social sustainability indicators cooperatives are currently reporting. For this purpose, a total of 168 sustainability reports were examined for cooperatives that use the Global Reporting Initiative (GRI) G4 reporting, and that are included in the Sustainability Disclosure Database (SDD-GRI). As a result of this study, it was determined that the economic performance indicato

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Akhter, Sumaiya, and Pappu Kumar Dey. "Sustainability Reporting Practices: Evidence from Bangladesh." International Journal of Accounting and Financial Reporting 7, no. 2 (2017): 61. http://dx.doi.org/10.5296/ijafr.v7i2.11659.

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The objective of this paper is to examine the nature and extent of sustainability reporting practices by the listed companies in Bangladesh. In order to fulfill this objective, the research has examined the content analysis of annual report (2015-2016) and website of the top 50 listed companies (according to market capitalization). Based on Global Reporting Initiative (GRI) G4 guidelines, the study investigates three broad areas i.e. economic, environmental and social with 40 indicators. The findings of the study demonstrate that organizations in Bangladesh address few sustainability issues. C

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CHEN, Gang. "China's Increasing Environmental Awareness and its Broad Implications." East Asian Policy 05, no. 03 (2013): 49–56. http://dx.doi.org/10.1142/s1793930513000263.

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In most days of January 2013, many Chinese cities including Beijing and Shanghai were in an unprecedented smog crisis that saw air pollution indicators reaching hazardous and off-the-chart levels. The government was more tactful this time and reported candidly on the pollution. The new leaders played an important role in the data disclosure. The smog reinforces the government's resolve to de-emphasise GDP growth in its development strategy.

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Kornilova, Anastasiya, and Sergey Nikonorov. "Methodology for Assessing the Disclosure Quality of Corporate Social and Environmental Responsibility Information." Moscow University Economics Bulletin 2017, no. 2 (2017): 3–21. http://dx.doi.org/10.38050/01300105201721.

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The subject of this study is corporate social and environmental responsibility. The object is the assessment of responsibility information disclosure quality based on the methodology developed by the authors and responsibility model. Analysis of the disclosure quality is based on data from public sources — annual nonfinancial reports of companies. This study shows examples of assessment methodology application for six Russian oil and gas companies — «Gazprom Neft», «Lukoil», «Rosneft», «Zarubezhneft», «Surgutneftegaz» and «Novatek» — based on their 2014 annual reports. The purpose of the resea

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Nasiema Kamala, Peter. "Relevance of corporate environmental reports produced by listed South African companies." Environmental Economics 7, no. 1 (2016): 97–107. http://dx.doi.org/10.21511/ee.07(1).2016.12.

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The broad aim of this research is to assess the relevance of environmental reports produced by the Top 100 listed South African (T100LSA) companies. The study is motivated by a lack of research on the relevance of environmental reports in South Africa, given the dramatic increase in the number of companies producing these reports as well as the expansion of the volumes of the reports produced. A content analysis of environmental reports contained in the Integrated Annual Reports (IARs), sustainability reports and companies’ corporate websites is conducted using a control list. The findings of

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Pacheco, Javier Alejandro Bermeo, María Mercedes Teijeiro-Álvarez, and María Teresa García-Álvarez. "Sustainable Development in the Economic, Environmental, and Social Fields of Ecuadorian Universities." Sustainability 12, no. 18 (2020): 7384. http://dx.doi.org/10.3390/su12187384.

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This article considers universities as an important element to increase productivity and competitiveness, where sustainable development (SD) is a cornerstone aspect for their development because it promotes effective communication mechanisms. The aim of this research is to evaluate the management of category A and B universities in Ecuador, through the contents of their accountability reports. The method to be used is bibliographic, exploratory, analytical, and experimental, considering the indicators of the Global Reporting Initiative (GRI). The results show a lack of commitment from the anal

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Ferrarez, Ricardo Prata Fernandes, Ricardo Viana Vargas, Jeferson Carvalho Alvarenga, et al. "Sustainability Indicators to Assess Infrastructure Projects: Sector Disclosure to Interlock with the Global Reporting Initiative." Engineering Journal 24, no. 6 (2020): 43–61. http://dx.doi.org/10.4186/ej.2020.24.6.43.

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Infrastructure projects have great potential to impact the sustainability of cities due to typically being large-sized projects and having a high level of intervention. Thus, evaluating the sustainability of these projects through sustainability reports is highly relevant, mainly regarding their impacts on the environment, public health, and the local economy. The Global Reporting Initiative (GRI) is the most widespread and internationally accepted Sustainability report tool. However, the GRI does not have an infrastructure sector disclosure. This research addresses this gap by providing a sus

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Addini, Nurul, Charoline Cheisviyanny, and Mia Angelina Setiawan. "Analisis Pengungkapan Corporate Social Responsibility PT. Aneka Tambang Tbk Berdasarkan Global Reporting Initiatives (GRI) Dan Kaitannya Terhadap PROPER." JURNAL EKSPLORASI AKUNTANSI 1, no. 3 (2019): 922–41. http://dx.doi.org/10.24036/jea.v1i3.118.

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This study aims to analyze: 1) The level of Corporate Social Responsibility (CSR) disclosure of PT Aneka Tambang, Tbk for the year 2017 and 2018 based on the GRI G4 Guideliness, 2) The similarity of each indicator contained in GRI G4 with PROPER which are issued by the Indonesian Ministry of Environment. This is a descriptive qualitative research using Sustainability Report of PT Aneka Tambang, Tbk for the year 2017-2018. Data for this study were secondary data were analysed using content analysis technique. The results show that: 1) Based on the result of content analysis on the level of disc

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Syahputra, Doni, Herlina Helmy, and Erly Mulyani. "Analisis Pengungkapan Lingkungan Berdasarkan Global Reporting Initiatives (Gri) G4." JURNAL EKSPLORASI AKUNTANSI 1, no. 2 (2019): 678–93. http://dx.doi.org/10.24036/jea.v1i2.102.

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This study aims to analyze: 1) The level of environmental disclosure of PT Bukit Asam (Persero), Tbk. and PT Indo Tambangraya Megah, T;bk. for the year 2016-2017 based on the GRI G4 Guideliness, 2) The breadth and depth of environmental disclosure of PT Bukit Asam (Persero), Tbk. and PT Indo Tambangraya Megah, Tbk. for the year 2016-2017. This is a descriptive qualitative research using two mining companies, namely, PT Bukit Asam (Persero), Tbk. and PT Indo Tambangraya Megah, Tbk. Data for this study were secondary from annual report and sustainability report were analysed using content analys

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Hernández Pajares, Julio, and Valeria Yagui Nishii. "Análisis de información y factores de desempeño ambiental y de economía circular en empresas peruanas." Comuni@cción: Revista de Investigación en Comunicación y Desarrollo 12, no. 1 (2021): 37–52. http://dx.doi.org/10.33595/2226-1478.12.1.481.

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Peruvian companies with significant sustainability impact have a significant development in their environmental information. Based on this, this research aims to analyze the level of disclosure of environmental performance information according to the Global Reporting Initiative (GRI) and circular economy (CE) practices. Similarly, determine its relationship with the size and business sector for those companies that published their sustainability report, and analyze the results within the framework of legitimacy and institutional theories. A quantitative investigation was carried out by means

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Bradley, Oliver James, and Gloria Oforiwaa Botchway. "Communicating corporate social responsibility (CSR) in the coffee industry." Sustainability Accounting, Management and Policy Journal 9, no. 2 (2018): 139–64. http://dx.doi.org/10.1108/sampj-02-2017-0015.

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PurposeThe purpose of this paper is to identify the sustainability indicators disclosed by ten British Coffee Association corporate members in their sustainability reporting and examine whether the indicators correspond to the sustainability challenges faced by the coffee industry, as identified in the literature.Design/methodology/approachA normative account of sustainability challenges was developed based on a review of extant literature. A content analysis of the sustainability reports and/or Webpages of the companies was conducted to identify quantitative and qualitative sustainability ind

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Czaja-Cieszyńska, Hanna. "Environmental issues as a non-financial reporting area using the example of selected companies listed on the Warsaw Stock Exchange." Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu 64, no. 9 (2020): 45–56. http://dx.doi.org/10.15611/pn.2020.9.04.

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The purpose of this article is to assess the comparability of non-financial disclosures on the impact of economic activity on the natural environment in reports of selected companies listed on the Warsaw Stock Exchange. The ten largest listed companies listed in the WIG-20 index were selected for the study. The analysis of the reports was based on the following disclosure categories: Materials and raw materials, Fuels and energy, Water, Biodiversity, Emissions to the atmosphere, Waste and Effluents, and Others. Within these categories, 14 key environmental non-financial indicators were defined

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Czaja-Cieszyńska, Hanna. "Environmental issues as a non-financial reporting area using the example of selected companies listed on the Warsaw Stock Exchange." Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu 64, no. 9 (2020): 45–56. http://dx.doi.org/10.15611/pn.2020.9.04.

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The purpose of this article is to assess the comparability of non-financial disclosures on the impact of economic activity on the natural environment in reports of selected companies listed on the Warsaw Stock Exchange. The ten largest listed companies listed in the WIG-20 index were selected for the study. The analysis of the reports was based on the following disclosure categories: Materials and raw materials, Fuels and energy, Water, Biodiversity, Emissions to the atmosphere, Waste and Effluents, and Others. Within these categories, 14 key environmental non-financial indicators were defined

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Fiqri, Muhammad, and Yaman Yaman. "Pengungkapan Corporate Social Responsibility (CSR) sesuai dengan Prinsip Ekonomi Syariah." Jurnal Ilmiah Al-Tsarwah 2, no. 2 (2019): 170–82. http://dx.doi.org/10.30863/al-tsarwah.v2i2.290.

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This study discusses a review of Islamic economic principles towards disclosure of corporate social responsibility (CSR). This study aims to determine whether CSR disclosure indicators in the annual report of PT. Semen Tonasa, Tbk in accordance with sharia economic principles. Research Results Shows disclosure of social responsibility includes economic aspects, social aspects, environmental aspects, aspects of labor, aspects of human rights, and product aspects that occur in the company. Social responsibility in CSR practices for disclosure of CSR activities to the community is very important.

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Madalena, Joana Duarte, Suliani Rover, Denize Minatti Ferreira, and Luiz Felipe Ferreira. "Estudo dos Relatórios de Sustentabilidade GRI de Empresas Brasileiras." Revista Eletrônica em Gestão, Educação e Tecnologia Ambiental 20, no. 1 (2016): 566. http://dx.doi.org/10.5902/2236117020021.

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This research aimed to analyze and evaluate compliance of social and environmental information disclosed in sustainability reports in 2013 by Brazilian companies in the G3 A+ application level of the Global Reporting Initiative (GRI) organization. The methods approach was descriptive, utilizing performance indicators collected from the reports. GRI classifies performance indicators in aspects and then further into categories, which were used as score in order to compare results between reports. The firms were selected by utilizing the Índice de Sustentabilidade Empresarial – ISE (Corporate Sus

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Dudorova, Lyudmyla Yu, and Tatiana A. Bazyliuk. "SOCIO-ENVIRONMENTAL RISKS OF HUMAN HEALTH." Management 28, no. 2 (2019): 119–27. http://dx.doi.org/10.30857/2415-3206.2018.2.10.

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Introduction and purpose of the study. Analysis of statistical data, dynamics of absolute and integrated indicators of anthropogenic and technogenic loading on the environment indicates that the ecological situation in Ukraine can be characterized as a crisis. In Ukraine, the ecological crisis is unfolding in the context of limiting natural resources, economic instability, exacerbating social and political problems, the lack of moral foundations in many members of society, and the intensive pollution of the human environment by negative factors, including mutagens and teratogens. Taking into a

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Andreas, Hans Hananto, and Kania Wohon. "CORPORATE SOCIAL RESPONSIBILITY OF SHARIA BANKING IN INDONESIA." JBFEM 2, no. 2 (2019): 127–40. http://dx.doi.org/10.32770/jbfem.vol2127-140.

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Sharia banks in Southeast Asia occupy the second position of the largest assets, so that it is very interesting to study and examine their performance. The purpose of this research is to analyze the disclosure of social responsibility of sharia banking in Indonesia based on Islamic Social Reporting Index. This study uses six indicators in measuring the disclosure of social responsibility consisting of investment and finance, products and services, labor, social, environmental and organizational governance. The technique of data analysis in this research use content analysis with the object of

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Camilleri, Mark Anthony. "Environmental, social and governance disclosures in Europe." Sustainability Accounting, Management and Policy Journal 6, no. 2 (2015): 224–42. http://dx.doi.org/10.1108/sampj-10-2014-0065.

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Purpose – The purpose of this paper is to shed light on the European Union’s (EU) latest regulatory principles for environmental, social and governance (ESG) disclosures. It explains how some of the EU’s member states are ratifying the EU Commission’s directives on ESG reporting by introducing intelligent, substantive and reflexive regulations. Design/methodology/approach – Following a review of EU publications and relevant theoretical underpinnings, this paper reports on the EU member states’ national policies for ESG reporting and disclosures. Findings – The EU has recently revised a number

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