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Corrêa, Rosany, and Henrique César Melo Ribeiro. "Evolução do Relatório de Sustentabilidade Global Reporting Initiative – GRI: 20 anos de aplicação ## Evolution of the Global Reporting Initiative - GRI Sustainability Report: 20 years of application." Amazônia, Organizações e Sustentabilidade 9, no. 2 (December 31, 2020): 294. http://dx.doi.org/10.17648/aos.v9i2.1292.
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ResumoO estudo verificou através do Report List GRI desde sua publicação em 1999 até 2018, o nível de evolução destes relatórios de sustentabilidade da Global Reporting Initiative nas empresas do Brasil e do mundo. A GRI tem suas bases de relatórios na quarta geração do modelo, GRI-G4, o que mostra um empenho na melhoria contínua dos indicadores e sua adoção por diferentes países. Foi realizada uma pesquisa bibliográfica e uso de dados secundários. A pesquisa mostrou que houve evolução na aplicação dos relatórios. Confirmando a consolidação e a legitimação da metodologia da GRI de divulgação de relatórios de sustentabilidade. As Diretrizes da GRI G4 representam um código de conduta e um padrão de desempenho, vistos com materialidade, evidenciado nas 3235 empresas que usam esse nível no mundo, dos quais 6% são empresas brasileiras, propiciando assim maior credibilidade das informações socioambientais aos seus stakeholders. AbstractThe objective of the article is to verify the level of adoption and evolution of sustainability reports of the Global Reporting Initiative - GRI in companies. GRI has its reporting bases in the fourth generation of the GRI-G4 model, which shows a commitment to the continuous improvement of indicators and their adoption by different countries. The methodology used was qualitative, through a bibliographical survey and secondary data. As a tool for analysis, the GRI Report List was adopted since its publication in 1999 until 2018. The analysis showed a significant evolution in the adoption of the GRI model by companies in the three levels, world, Brazil and Corporate Sustainability Index. The survey results show the ongoing evolution of the reports, in search of the most improved level of sustainability report, and with significant adoption in Brazil, which legitimizes the Global Reporting Initiative's sustainability reporting model.
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Gunawan, Martin. "Factor Affecting Corporate Social Responsibility Within Global Reporting Initiatives." Media Trend 13, no. 1 (April 24, 2018): 47. http://dx.doi.org/10.21107/mediatrend.v13i1.3210.
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<p class="Body">Many studies describe the Corporate Social Responsibility Disclosure (CSRD) that emerged since 2007 as obligation and deduction of earnings and requires listed companies to perform philantrophy as part of legitimacy act. This research conducted to determines the hypothesis factors of CSRD specified to Global Reporting Initiavites (GRI) standards in 2014 and 2015 that implemented framework GRI G4. The qualitative and quantitative findings using regression analysis test, best equation model, classic assumption test for 22 sustainability reporting showed current ratio, debt to equity, size, institutional ownership and age have significant effects. This research show increasing disclosure and the recurring topics of standardized CSRD from among members of GRI group. </p>
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Simmons Jr, James Michael, Victoria L. Crittenden, and Bodo B. Schlegelmilch. "The Global Reporting Initiative: do application levels matter?" Social Responsibility Journal 14, no. 3 (August 6, 2018): 527–41. http://dx.doi.org/10.1108/srj-12-2016-0218.
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Purpose Widespread adoption of reporting frameworks has contributed to current global practices undertaken by firms to report social, environmental and economic impact. The Global Reporting Initiative (GRI), the most widely used of those frameworks, has produced several generations of guidelines. Their third-generation guidelines (G3), which had the most widespread and long-term use, relied on a series of application levels to convey the quantity and quality of disclosures. The firm’s choice of application level exemplified its corporate social responsibility (CSR) disclosure strategy. The purpose of this study is to answer the call of scholars for a comprehensive explanation of a firm’s CSR disclosure strategy and suggested researching of the conceptual underpinnings of legitimacy, stakeholder, resource dependence and institutional theories. Design/methodology/approach Given this call, a comprehensive model is tested that explores relationships arising from these four major theories and the choice of GRI application levels. The model includes four constructs: non-financial corporate characteristics, firm financial performance, stakeholder involvement and environmental turbulence. Findings Unexpectedly, the findings do not show differences with respect to the theoretical underpinnings of CSR disclosure and the GRI disclosure levels. Originality/value Despite their widespread use, GRI was concerned that the G3’s application levels could be misunderstood and that the framework needed conceptual improvement. These concerns led to the elimination of application levels with the launch of GRI’s fourth-generation guidelines (G4) in 2013. The findings support the need for conceptual improvement and the discontinuation of the application level system in the G4 guidelines. They also suggest the need for additional research to examine disclosure choices over time, to make understand corporate disclosure strategies.
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Bednárová, Michaela, Roman Klimko, and Eva Rievajová. "From Environmental Reporting to Environmental Performance." Sustainability 11, no. 9 (May 2, 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 the main factors related to actual environmental performance were the region and level of environmental disclosure.
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Kocamiş, Tuğçe Uzun, and Gülçin Yildirim. "Sustainability Reporting in Turkey: Analysis of Companies in the BIST Sustainability Index." European Journal of Economics and Business Studies 6, no. 1 (December 1, 2016): 41. http://dx.doi.org/10.26417/ejes.v6i1.p41-51.
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Sustainability reporting is a responsibility practice that towards sustainable development goals as related to corporate performance measurement, explaining and being accountable to internal and external stakeholders. Non-financial information relating to operating activities can be disclosed through sustainability reports. Sustainability reporting is a vital step of managing change towards a sustainable global economy—one that combines long-term profitability with environmental care and social justice. Sustainability reports developed using the GRI Reporting Framework covers results and consequences the emerged in the context of organization's commitments, strategy and management approach during the reporting period. Through the Global Reporting Initiative (GRI) Sustainability Reporting Framework, the GRI works to increase the transparency and exchange of sustainability-related information. The Borsa Istanbul Sustainability Index, published since 2014 is an important development for the business in Turkey which is aimed sustainable development. Sustainability reports have been prepared on a voluntary basis in Turkey and in many countries. In line with global developments the number of business is increasing who prefer to explain activities of economic, environmental and social dimensions through corporate sustainability reports in Turkey as well. This study conceptually reviews sustainability reporting and its benefits for the business. In order to see the effectiveness of the sustainability reports, sustainability reports of business in the BIST sustainability index will be subjected to content analysis basis GRI Reporting Principles on voluntary basis.
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Elalfy, Amr, Olaf Weber, and Sean Geobey. "The Sustainable Development Goals (SDGs): a rising tide lifts all boats? Global reporting implications in a post SDGs world." Journal of Applied Accounting Research 22, no. 3 (February 12, 2021): 557–75. http://dx.doi.org/10.1108/jaar-06-2020-0116.
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PurposeWe investigate the integration of the United Nation's Sustainable Development Goals (SDGs) into the Global Reporting Initiative (GRI)– based reporting thus exploring the factors that influence the adoption of the SDGs by organizations.Design/methodology/approachWe analyzed the GRI dataset provided by the GRI data secretariat. We analyzed 14,308 reports provided by 9,397 organizations between 2016 and 2017.FindingsLarger organizations are more likely to integrate the SDGs into their reporting than smaller organizations. Secondly, publicly listed firms are more likely to address the SDGs. Thirdly, industries with higher sustainability impacts are more likely to address the SDGs in their reporting. Fourthly, our data confirm a regional effect with regard to SDG reporting. Moreover, organizations that follow international sustainability guidelines and standards such as becoming a member of the GRI Gold Community or using the GRI Content Index services and having external assurance are more likely to report on the SDGs.Research limitations/implicationsCorporations play an essential role in the achievement of the SDGs, which shape the future of the world's sustainable development. Nevertheless, SDGs reporting needs more research to analyze the factors that can influence it. The study contributed to the academic literature on CSR and legitimacy theory by analyzing institutional and regional factors that impact SDGs reporting.Practical implicationsThe study provides insights about the integration of the SDGs into organizational reporting and accounting, including the adoption of the SDGs by small and medium enterprises (SMEs) and the benefits of the SDGs as a framework for strategic corporate sustainability.Social implicationsA global sustainability framework, such as the SDGs can be integrated into organizations sustainability reporting and accounting in a meaningful way.Originality/valueThis is the first study that analyzes the integration of the SDGs into GRI-based reporting. The study contributes to legitimacy theory by highlighting the factors, which contribute to the legitimacy-based adoption of the SDGs, including organizational size, being publicly listed, being from high-impact industries and certain global regions, etc. SDG reporting can help firms increase their organizational legitimacy across their stakeholders.
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Hindley, Tertia, and Pieter W. Buys. "Integrated Reporting Compliance With The Global Reporting Initiative Framework: An Analysis Of The South African Mining Industry." International Business & Economics Research Journal (IBER) 11, no. 11 (October 26, 2012): 1249. http://dx.doi.org/10.19030/iber.v11i11.7372.
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For all financial years ending on or after March 1st 2010, all companies listed on the Johannesburg Stock Exchange Ltd (JSE) have to provide an Integrated Report (as part of the JSEs listing requirements). This report is to supply sustainability information in addition to the conventional IFRS-based statements. Yet, no statutory requirement for adherence to reporting standards relating to sustainability exists. This creates the risk that sustainability reports will omit negative impacts or be otherwise misleading, yet the company is still seen as adhering to listing and thus statutory requirements. This article considers the quality of integrated reporting of the South African mining industry by evaluating compliance to the globally accepted Sustainability Framework of the Global Reporting Initiative, which includes Sector specific performance indicators, as well as GRI core indicators. Using a sample of the mining companies included in the JSE Top 40 companies, the results show that these companies used the GRI G3.1 version guidelines in producing their integrated reports and that adherence to the GRI guideline has improved over the two years under consideration.
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Nguyen, Thi Thuc Doan. "The Relationship Between Board of Directors and Sustainability Reporting: An Empirical Study in German Large Listed Firms." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 68, no. 1 (2020): 211–18. http://dx.doi.org/10.11118/actaun202068010211.
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To improve quality of sustainability reporting, Global Reporting Initiative (GRI) guidelines have been issued and widely applied. Board of directors’ characteristics can be seen as essential factors to facilitate the implementation of these practices. This paper aims to investigate the relationship between board of directors and GRI adherence in sustainability disclosures. The research uses Tobit regression for 388 observations from 97 German listed firms in the period from 2013 to 2016. The findings indicate significant negative relation between board size and GRI adherent level of sustainability reporting. Further analysis is implemented for environmentally friendly and sensitive industries. The results maintain the same for board size, and reveal positive impact of board committees on GRI adherence of sustainability reporting in sensitive industry.
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Kamela, Hurian, and Ryan Saputra Alam. "THE INFLUENCE OF VOLUNTARY GLOBAL REPORTING INITIATIVE (GRI) ON THE PERFORMANCE OF INDONESIA LISTED COMPANIES." Jurnal Akuntansi 11, no. 1 (February 28, 2021): 16–22. http://dx.doi.org/10.33369/j.akuntansi.11.1.16-22.
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The background of this research is Indonesian companies are still voluntarily using GRI compare to other countries' cases. The main thing is that the limited number of companies that use GRI can affect its performance. The organization's performance describes the company's financial ratios as one of the effective financial performance descriptions. This is related to economic factors that are internal to the company, such as GRI, CSR, and ESG. The purpose of this study was discussed because of the limited number of listed companies in Indonesia (listed in IDX) using the GRI G4 method globally, which is one of the highlights of this research. The data used for 4 years, namely 2016-2019 in Indonesia. This research methodology uses panel data regression. This study uses secondary data, namely from the company's financial statements and database streams (Thomson Reuters Eikon). The results of the study prove that GRI affects financial ratios. The same result also occurs in other variables, namely ESG affects financial ratios (ROA). The controversy is that companies that have been listed must pay more attention to developments in items in GRI to gain trust from foreign investors and confidence in the company's sustainability.
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Bernard, Sneha, Samih Abdelgadir, and Lotfi Belkhir. "Does GRI Reporting Impact Environmental Sustainability? An Industry-Specific Analysis of CO2 Emissions Performance between Reporting and Non-Reporting Companies." Journal of Sustainable Development 8, no. 9 (November 29, 2015): 190. http://dx.doi.org/10.5539/jsd.v8n9p190.
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<p>The stated goal of the Global Reporting Initiative (GRI) reporting framework is two-fold: to make it easier for organizations to communicate their sustainability performance to stakeholders, and to drive companies to become <em>more</em> sustainable. Our aim in this paper is to assess if GRI-reporting has any direct and positive impact on sustainability performance, and more specifically on CO<sub>2</sub> emissions of the reporting companies. This study is the first that attempts to answer this question in a quantitative and systematic manner. We analyze the CO<sub>2</sub> emissions data from 40 A-level GRI-reporting companies, over a period of six years and across five industry sectors, comparing them with a control group of 24 non-reporting companies, to assess any direct impact of reporting on emissions. We perform an industry-specific analysis of the CO<sub>2</sub> emissions of both reporting and non-reporting companies for each industry sector. We find that amongst all reporting companies and industries, only the Utilities industry exhibits a dramatic decrease in emission intensity between 2007-2012, while the others show only minimal reductions, while the overall absolute emissions levels have grown significantly for both sets of companies. On the more qualitative side, we also note, based on our own experience in undertaking this study, that the GRI reports are not conducive to providing stakeholders with a coherent, user-friendly or transparent structure of a company’s sustainability performance in general, or improvement thereof, concluding that neither of the GRI stated goals are currently attained. Finally, we provide constructive recommendations on how the GRI reporting process could better achieve its stated purpose. Academics, investors and analysts alike might find the review, the analysis as well as the recommendations of this paper useful, as they directly address the core objectives of the GRI reporting process and how it could be improved to have the desirable impact.</p>
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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 (June 10, 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 analysis technique. The results show that: 1) the level of disclosure on economic, social and environmental performance indicators is higher for PT Aneka Tambang, Tbk. compared to those of PT Vale Indonesia, Tbk. 2) the breadth and depth of sustainability report disclosure of PT Indo Tambangraya Megah, Tbk, is better compared to those of PT Bukit Asam (Persero), Tbk.
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Traxler, Albert Anton, and Dorothea Greiling. "Sustainable public value reporting of electric utilities." Baltic Journal of Management 14, no. 1 (January 7, 2019): 103–21. http://dx.doi.org/10.1108/bjm-10-2017-0337.
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PurposeThe purpose of this paper is to investigate the status quo of Global Reporting Initiative (GRI)-based sustainable public value (SPV) reporting by electric utilities. Furthermore, the study attempts to find out whether a stock exchange listing and/or a public ownership are positively associated with electric utilities’ reporting regarding their contributions to a sustainable development (SD) or not.Design/methodology/approachAn empirical analysis of sustainability reports published by electric utilities from 28 different countries all over the world is carried out. The investigation is based on a documentary analysis of 83 GRI G4 reports.FindingsThe findings show that electric utilities’ coverage of GRI indicators of the electric utilities sector disclosures varies between, as well as within, the different categories of the GRI guidelines and that the coverage of sector-specific indicators is often lacking behind the general coverage rates. Furthermore, the study reveals that a stock exchange listing is positively associated with electric utilities’ GRI-based SPV reporting. In contrast, public ownership does not show a significant association.Originality/valueElectric utilities have a significant influence on SD. They operate in a regulated environment that is targeted at utilizing electric utilities for economic and environmental public policy objectives. Against that background, the study discusses which issues of SPV creation are reported by electric utilities that use the GRI guidelines and therefore brings together the public value (PV) and the sustainability community.
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Zulfikar, Andi. "DISCLOSURE OF ISR AND GRI INDEX ON SHARIA BANKING IN INDONESIA." NISBAH: JURNAL PERBANKAN SYARIAH 4, no. 1 (August 9, 2018): 64. http://dx.doi.org/10.30997/jn.v4i1.1164.
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The purpose of this paper is to examine the effect of sharia governance by sharia supervisory boards and audit committees on the disclosure of the Islamic Social Reporting Index (ISRI) and Global Reporting Index (GRI). Sharia banks are currently using the Social Reporting Index (SRI) and the Global Reporting Index (GRI). These have been researched by previous research that found weaknesses sharia governance in sharia banking sector in Indonesia. This research uses quantitative method by using purposive sampling technique. Analytical techniques used are multiple regression techniques (multiple regression) and Independent Samples T-test. The results of this study found that the role of directors of sharia banks affects the disclosure with the index of ISR, while the sharia supervisory board is influential in disclosure using the GRI index. The result of independent samples T-test found that the disclosure with ISR index is higher compared to GRI index. The implications of this research are the weakness of sharia governance in sharia banking in Indonesia during the study period 2013-2016, so that this can be an input for sharia banking, Bank Indonesia, and sharia supervisory board. This research develops previous research by examining the effect of sharia governance function in optimizing disclosure with ISR and GRI index.
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Lähtinen, Katja, and Tanja Myllyviita. "Cultural sustainability in reference to the global reporting initiative (GRI) guidelines." Journal of Cultural Heritage Management and Sustainable Development 5, no. 3 (November 16, 2015): 290–318. http://dx.doi.org/10.1108/jchmsd-06-2013-0025.
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Purpose – Forest industries affect cultural sustainability profoundly, but little information exists on integration of cultural sustainability aspects into their Corporate Social Responsibility (CSR) management. Global Reporting Initiative (GRI) guidelines comprising assessments of economic, ecological and social aspects are one of the most comprehensive CSR frameworks applied widely also in forest industries. The purpose of this paper is to evaluate, how the GRI guidelines encompass cultural sustainability when assessing forestry and forest industry operations in a global context and to recognize the cultural sustainability themes that need additional information in forest industry companies’ CSR reporting. Design/methodology/approach – In the qualitative analysis, expert interview material on indicators identified for assessing the cultural sustainability of forest bioenergy production in North Karelia was compared with the contents of the GRI guidelines. The focus on classifying the cultural indicators according to GRI contents was to recognize in the context of forest bioenergy production, the links between cultural sustainability and other sustainability dimensions and to illustrate the new themes that cultural sustainability integration would bring to CSR management of the business. In addition, information was acquired from the general themes of cultural sustainability which are currently lacking from the GRI guidelines. Findings – The results of the show that most of the cultural indicators in the expert interview material were associated with aspects of economic, environmental or social sustainability when classified according to the GRI guidelines. Despite this, it seems that a more profound integration of cultural sustainability evaluations in CSR management is required. The analysis of this study showed that the themes “Impacts on landscape,” “Timeline of impacts,” “Spiritual values,” “Persistence of traditions” and “Adaptability to cultural change” are not approached in the GRI guidelines at all. All of the identified themes approach issues, which have been found to be crucial in forest industries’ operations not only in a local, but also in a global context. Research limitations/implications – The analysis of this study was limited to cultural characteristics of forestry and forest industries especially in the case of forest bioenergy production in North Karelia, Eastern Finland. Due to this, the results cannot be generalized directly into other CSR management contexts of forest industries in different geographical areas. Despite this, the results of this study indicate that when aiming to enhance the acceptability of forest industries in energy production as well as in other branches of forest industries, new insights are needed on the integration of cultural aspects in CSR management. Originality/value – The pressures toward using local forest resources are increasing internationally. As a result of this, the managers and politicians responsible for making decisions on forest sector are less seldom familiar with local traditions and the ways of balancing different needs related to forests in various geographical contexts. In enhancing the environmental, social and economic sustainability of forest resource usage it is crucial to ensure that the decisions made do not conflict with cultural values of localities traditionally dependent on forests. Despite this, general information on cultural sustainability issues related to forests and especially CSR management in forest sector is scarce.
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Belkhir, Lotfi, Sneha Bernard, and Samih Abdelgadir. "Does GRI reporting impact environmental sustainability? A cross-industry analysis of CO2 emissions performance between GRI-reporting and non-reporting companies." Management of Environmental Quality: An International Journal 28, no. 2 (March 13, 2017): 138–55. http://dx.doi.org/10.1108/meq-10-2015-0191.
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Purpose The purpose of this paper is to assess whether Global Reporting Initiative (GRI) reporting has any direct and positive impact on environmental sustainability performance, and more specifically on CO2 emissions of the reporting companies. Design/methodology/approach The authors analyze the CO2 emissions data from 40 A-level GRI-reporting companies, over a period of six years and across five industry sectors, comparing them with a control group of 24 non-reporting companies, to assess any direct impact of reporting on emissions. Using one-way analysis of variance statistical analysis, the authors perform a cross-industry analysis of the five-year cumulative change in absolute emissions and emissions intensity for both groups of companies from 2008 to 2012. Findings The authors find that for both metrics, the p-value between the two groups of companies far exceeds the threshold of 0.05, hence strongly favouring the “null hypothesis” that there is no correlation between GRI-reporting and sustainability improvement. More specifically, the authors find that the mean of the five-year cumulative change for the GRI group is an actual increase of about 6 percent in absolute emissions and a decrease of 15 percent emissions intensity, while the mean for non-GRI entities shows a decrease of about 3 percent and a decrease of 17 percent in absolute emissions and emission intensity, respectively. Research limitations/implications The authors are limited by the small sample of companies that have five or more years of reliable reporting of CO2 emissions at Scopes 1 and 2. Nonetheless, a normality test shows that the sample size is sufficiently representative of the entire population. Practical implications The lack of any correlation between GRI reporting, which often consists of the lion share of corporate social responsibility (CSR) investment, and any material improvement in CO2 performance, suggests that the current CSR strategies are futile as far as environmental sustainability is concerned, and hence need to be drastically modified. Originality/value This work is the first of its kind to investigate quantitatively, and using rigorous statistical methods, the correlation between GRI reporting and carbon emissions performance.
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Campos, Lucila Maria de Souza, Simone Sehnem, Murilo de Alencar Souza Oliveira, Adriana Marques Rossetto, Ana Lúcia de Araújo Lima Coelho, and Michael Samir Dalfovo. "Relatório de sustentabilidade: perfil das organizações brasileiras e estrangeiras segundo o padrão da Global Reporting Initiative." Gestão & Produção 20, no. 4 (November 26, 2013): 913–26. http://dx.doi.org/10.1590/s0104-530x2013005000013.
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Este trabalho teve o objetivo de descrever a evolução da publicação mundial de relatórios de sustentabilidade organizacionais, com base nos indicadores da Global Reporting Initiative (GRI), no período de 1999 a 2010. Identificou-se a evolução de adesão aos indicadores GRI pelas organizações, mediante análises quantitativas das publicações por: i) regiões (continentes); ii) países; iii) setores de atuação; iv) níveis de aplicação das diretrizes GRI; e v) nível de aderência às diretrizes GRI. Trata-se de uma análise documental, com enfoque quantitativo, de natureza descritiva, que fez uso de estatística descritiva por meio do software Statistica e de planilha eletrônica Excel para proceder à análise dos dados. Conforme dados de GRI (GLOBAL..., 2011), constatou-se que as regiões com maior adesão à publicação de relatórios no modelo GRI foram a Europa, que obteve maior representatividade com 47,60% do total, seguida pela Ásia com 17,02% e América do Norte com 13,92%. Os países com maior volume de publicações foram em ordem: Espanha, Estados Unidos, Japão e Brasil, que somaram 33,54% do total. Dentre os setores com maior adesão aos indicadores para elaboração de relatórios de sustentabilidade, destacam-se os de Serviços Financeiros, Energia, Serviços de Energia e Outros, que somados alcançaram 35,30% de participação relativa. Observou-se que 74,80% dos relatórios foram publicados no nível de aplicação G3, além de que existe forte movimento de publicação nos níveis mais elevados de aderência ao padrão GRI (A e A+) e com verificação externa, sobretudo a partir de 2006 e 2010. Mediante uso de análise de correspondência entre os 13 principais setores de atuação e os 14 principais países de origem das empresas que publicaram relatórios pela GRI, percebe-se a ligação entre os Setores de Energia, Serviços de Energia e Construção com o Brasil. A Europa ganha destaque em relatórios do setor de Produtos Alimentícios e Bebidas, Telecomunicações, Serviços Financeiros, Logística e Construção. Os menores indicadores de correspondência são referentes à África do Sul, bem como ao setor de Mineração. Concluiu-se que as diretrizes GRI vêm ganhando a adesão gradativa de organizações localizadas nos mais diversos países e regiões, pelas preocupações que tais indicadores possuem com os multistakeholders, além de conferir credibilidade e transparência à gestão das organizações.
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Mukherjee, Avinandan, and Rosita Nuñez. "Doing well by doing good: can voluntary CSR reporting enhance financial performance?" Journal of Indian Business Research 11, no. 2 (June 17, 2019): 100–119. http://dx.doi.org/10.1108/jibr-07-2018-0199.
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Purpose Management is sometimes challenged by investors to justify the financial benefits of voluntary disclosure and transparency related to corporate social responsibility (CSR). Researchers have found inconsistent results when examining the relationship between CSR reporting and financial performance. The purpose of this paper is to explore the relationship between voluntary CSR reporting and financial performance. Specifically, this paper addresses three questions. First, is there a significant difference in Global Reporting Initiative (GRI) reporting level for firms in a high environmental risk sector compared to those in a low environmental risk sector? Second, does GRI reporting level significantly influence financial performance measures, such as the risk ratios and information ratio? And third, does the relationship between GRI reporting level and financial performance measures differ significantly based on sector environmental risk? These questions are particularly relevant to the Indian business environment, where CSR is not just voluntary but mandated by regulation since 2013. The Indian Government is the first to do so and is ahead of many nations in collaborating with businesses to address not just environmental impacts but also social effects of industry on the community. Design/methodology/approach This study examined the relationship between GRI reporting level and financial performance for 173 firms with different levels of environmental risk. ANOVA and MANOVA were used to examine for differences in GRI reporting level and financial performance for firms from the various sectors and also to determine if there were significant relationships between GRI level and certain financial risk ratios. Findings Results indicate that firms in sectors with high environmental risk adopt GRI framework at a higher level than firms with low environmental risk. There is no significant relationship found between GRI reporting and financial performance at an aggregate level. However, environmental risk is found to moderate the relationship between GRI reporting and financial reporting, such that firms with high risk experience a more significant relationship between the GRI level that is adopted and financial performance. Originality/value CSR is quickly becoming a pathway to sustainable competitive advantage for businesses today. Such CSR efforts can lead to both reputational and financial performance implications. Organizations not only adopt CSR in response to regulatory requirements, but also frequently do so voluntarily to address stakeholder concerns. This study sheds valuable insight on the positive effects of CSR reporting, which provides important implications for Indian organizations.
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Petera, Petr, and Jaroslav Wagner. "Global Reporting Initiative (GRI) and its Reflections in the Literature." European Financial and Accounting Journal 10, no. 2 (June 1, 2015): 13–32. http://dx.doi.org/10.18267/j.efaj.139.
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Dorosh, N. I., and I. V. Horobets. "Organization and Standardization of Sustainability Reporting." Scientific Bulletin of the National Academy of Statistics, Accounting and Audit, no. 1-2 (January 15, 2019): 40–51. http://dx.doi.org/10.31767/nasoa.1-2.2019.05.
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The objective of the studyis to highlightthe content, purposes, standards and applications of sustainability reporting, to present a comparative analysisof the sustainability reporting framework from the point of view of internal and external users, to analyze government regulations and best practices of development and presentation of sustainability reporting.Main components of sustainability, definitions of sustainability, content of sustainability reporting, the International Reporting Framework, the reporting content under Global Reporting Initiative (GRI), numbers of companies preparing report by GRI are illustrated. One of the most important tasks of this article is to clarify the position of the Ukrainian business entities with respect to sustainability reporting and outline the ways to improve it by use of world’s best practices.A review of sustainability reporting practices at Ukrainian companies is made. It shows that Ukrainian enterprises developing and presenting sustainability reporting based on GRI framework can be divided into groups: large multinational companies with divisions in Ukraine (Coca-Cola, Deloitte, EY, KPMG, British American Tobacco, Nestle, etc.); Ukrainian nature companies (Arcelor, VEON, Energoatom (first state company in Ukraine adopted GRI) companies of SKM group: DTEK, Ukrtelecom, UMG, etc.). The numbers of Ukrainian companies who develop, present and disclose information on sustainability remain to be low due to economic, geo-politic, socio-cultural factors. Recommendations on further development of sustainability reporting in Ukraine are given.
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Chowdhury, Ehsanul Huda, Brita Backlund Rambaree, and Gloria Macassa. "CSR Reporting of Stakeholders’ Health: Proposal for a New Perspective." Sustainability 13, no. 3 (January 22, 2021): 1133. http://dx.doi.org/10.3390/su13031133.
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Purpose: The aim of the paper is to identify and categorize disclosures from the Global Reporting Initiative Sustainability Reporting Standards (GRI Standards) that have direct or indirect influence on health of external or internal stakeholders. Methodology: GRI core and comprehensive disclosures (as part of universal standards and topic-specific standards related to economic, environmental and social topics) that can be used by businesses for CSR reporting were grouped as to have direct or indirect influence on external and internal stakeholders’ health. Findings: The study proposes a systematic way of conceiving GRI standards in terms of direct or indirect influence on the health and well-being of internal and external stakeholders. Originality/Value: This is the first study that provides a classification of core and comprehensive GRI disclosures that have direct or indirect influence on the health of external or internal stakeholders. This classification will allow businesses to easily report those CSR activities that might be of importance to stakeholders’ health promotion.
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Dingwerth, Klaus, and Margot Eichinger. "Tamed Transparency: How Information Disclosure under the Global Reporting Initiative Fails to Empower." Global Environmental Politics 10, no. 3 (August 2010): 74–96. http://dx.doi.org/10.1162/glep_a_00015.
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In this contribution, we explore the tensions that seem inherent in the claim that transparency policies “empower” the users of disclosed information vis-àvis those who are asked to provide the information. Since these tensions are particularly relevant in relation to voluntary disclosure, our analysis focuses on the Global Reporting Initiative (GRI) as the world's leading voluntary corporate non-financial reporting scheme. Corporate sustainability reporting is often hailed as a powerful instrument to improve the environmental performance of business and to empower societal groups, including consumers, in their relations with the corporate world. Yet, our analysis illustrates that the relationship between transparency and empowerment is conflictual at all four levels of activity examined in this article: in the rhetoric and policies of the GRI as well as in the actual reporting practice and in the activities of intermediaries in response to the organization's disclosure standard.
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Rojas Gómez, July Carolina, Claudia Lucia Niño Galeano, and Sergio David Solano Bejarano. "Sostenibilidad del sector agrícola a nivel mundial a partir del Global Reporting Initiative (GRI)." Panorama Económico 28, no. 2 (April 1, 2020): 56–79. http://dx.doi.org/10.32997/pe-2020-2688.
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A pesar de la importancia del sector agrícola para proveer nutrientes esenciales, la producción de los mismos requiere una revisión debido a su impacto ambiental, sus efectos en la biodiversidad y sus efectos en el cambio climático. Algunas compañías hacen referencia a la guía de Informes de Sostenibilidad (MS) de la Global Reporting Initiative (GRI) para cumplir con su responsabilidad en cuanto al desempeño económico, social y ambiental. El presente documento analiza las 168 compañías del sector agrícola que proporcionan Informes de Sostenibilidad en la base de datos GRI (DBGRI) entre 2004 y 2017. Se emplearon análisis estadísticos para observar relaciones entre las variables de estudio. Los resultados permiten analizar el sector agrícola mundial desagregado por regiones. A nivel de firma, se consideran factores como el tamaño, ubicación geográfica y tipo de compañía; y finalmente, las características MS de las compañías en términos del tipo de informe, nivel de cumplimiento, aspectos de aseguramiento, nivel de conformidad, entre otros. Se concluye que el sector agrícola ha aumentado la cantidad de reportes GRI. Sin embargo, es notoria la falta de compromiso de la gran mayoría de compañías del sector que reportan GRI, al evidenciarse que no están cumpliendo con el principio de fiabilidad de sus reportes a través del aseguramiento externo. El rol de los stakeholders y el grado de compromiso con la sostenibilidad corporativa, son elementos a que deben tenerse en cuenta en futuras investigaciones.
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Sisaye, Seleshi. "The influence of non-governmental organizations (NGOs) on the development of voluntary sustainability accounting reporting rules." Journal of Business and Socio-economic Development 1, no. 1 (April 30, 2021): 5–23. http://dx.doi.org/10.1108/jbsed-02-2021-0017.
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PurposeThe purpose of this paper is to show the impact that non-governmental organizations (NGOs) have on the evolution of Global Reporting Initiative (GRI). GRI is a sustainability report disclosed by business organizations to meet the demands and interests of various stakeholders. These stakeholders’ needs have influenced GRI and its guidelines.Design/methodology/approachThe methodology for this paper is library-based archival research. It is qualitatively and analytically descriptive of prior academic research and published literature on the subject.FindingsSustainability accounting rulemaking has evolved overtime resulting in proliferation of reporting rules. These rules have improved the extent and scope of environmental and economic performances that businesses disclose in GRI.Originality/valueGRI has provided the foundation for integrated reporting (IR). Both GRI and IR have ecological and functional dimensions. Sustainability is functionally inherent in the accounting principle of materiality, when disclosed in external reporting. The ongoing concern of business assumes an organization is systemic and operates as a living entity only when it can provide sustainable performance that benefits stakeholders and society.
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Mahesh Kumar, Birajit Mohanty, Madhusudan Narayan, and Vadera M L. "Sustainability Reporting Pattern in Pharmaceutical Sector : A Study of Top 10 Economies across the Globe." International Journal of Research in Pharmaceutical Sciences 11, no. 1 (January 10, 2020): 460–65. http://dx.doi.org/10.26452/ijrps.v11i1.1842.
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Sustainability reporting is now a mainstream activity of global corporations and is an important issue of the decade. Transparency and accountability for stakeholders are the most demanding issues in pharmaceutical sectors. Companies or Industries can’t survive without sustainable growth. Since most of the stakeholders are aware of recent problems such as community health, climate change, education and development, business sustainability, etc., the demand for disclosures in these areas have also been remarkably increased. Global companies have started business sustainability for economic and non-economic activities of the venture, along with the accountability of external and internal stakeholders towards the goal of sustainable development. This paper examines the sustainability reporting practices of the top 10 economy's pharmaceutical companies across the globe. For this purpose, sustainability reports based on GRI and Non- GRI guidelines for 5 years (2012 to 2016) of the top 10 economy's pharmaceutical companies were collected from the GRI-Database. The number of pharmaceutical companies along with a country name that published sustainability reports has been classified into four categories such as companies with GRI reports are published for 5 years, less than 5 years, Non-GRI reports and mixed reports (GRI &Non-GRI) and a total number of reports published in the given time periods. The results revealed that the sustainability disclosures in Pharmaceutical sectors are dominated by both the 1st and 2nd largest economies across the globe USA, China, and Brazil, and the worst sustainability disclosures are Canada, Italy, Germany, and India. It means pharmaceutical companies in the USA, China, and Brazil are more conscious about sustainability reporting as compare to the rest of the countries of the top 10 economies in the world.
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Godha, Anurodh, and Prerna Jain. "Sustainability Reporting Trend in Indian Companies as per GRI Framework: A Comparative Study." South Asian Journal of Business and Management Cases 4, no. 1 (June 2015): 62–73. http://dx.doi.org/10.1177/2277977915574040.
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Sustainable development implies development that meets the need of the present generation without compromising the ability of future generations to meet their own needs. As a result of the global upsurge of interest in sustainable development, the sustainability reporting system has emerged. Sustainability reporting enables the creation of long-term value for organizations. It is forward-looking and includes quantitative and qualitative reporting measures. It is a key platform for communicating the organization’s economic, social, environmental and governance performance, reflecting positive and negative impacts. It can be undertaken by all types, sizes and sectors of organizations. Through the Global Reporting Initiative (GRI) Sustainability Reporting Framework, the GRI works to increase the transparency and exchange of sustainability-related information. The present study conceptually reviews sustainability reporting and its benefits for the entities. Here, an attempt has been made to examine the development in the Indian regulatory environment for sustainability reporting along with finding out trend, application level and status of the sustainability reporting practice of Indian entities as per the GRI reporting framework. The findings reveal that the development of the corporate governance standard is maturing in India. Amendments in laws and changes in the regulatory mechanism are creating pressure on entities to respond to and communicate for their sustainability concerns. With globalization, Indian companies are increasingly realizing that they have much to lose by not following sustainability reporting. In fact, many respected companies already get their sustainability reports audited by a third party to ensure its credibility. Sustainability reporting is therefore a vital step of managing change towards a sustainable global economy—one that combines long-term profitability with environmental care and social justice.
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Kang, Sung Wook, and Song Ee Hahn. "Environmental Information Disclosure in the Hotel Sector: Global Reporting Initiative Application." Journal of Environmental Assessment Policy and Management 19, no. 04 (December 2017): 1750019. http://dx.doi.org/10.1142/s1464333217500193.
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The purpose of this study is to identify core Environmental Information Disclosure (EID) contents and to evaluate the current level of EID proactiveness of the hotel companies on the Global Reporting Initiative (GRI) database. We confirmed 38 reports as a sample from 2008 to 2014. Utilising content analysis and a case study approach, we comprehensively investigated the quality and extent of what is being reported and evaluated in respect to each hotel’s EID proactiveness. Six core EID categories which had received significant attention from the hotels were identified, and we found the sampled hotels emphasised cost reduction activities of their operations in their EID. EID proactiveness was addressed and there was significant difference between the EID proactiveness groups (top, middle, bottom) in terms of property, quality and quantity. This study provides an overview of the current level of EID proactiveness of the hotels in the GRI database and also provides a measure for EID proactiveness for the hotel sector.
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Ferrarez, Ricardo Prata Fernandes, Ricardo Viana Vargas, Jeferson Carvalho Alvarenga, Christine Kowal Chinelli, Mariana de Almeida Costa, Bernardo Lino de Oliveira, Assed Naked Haddad, and Carlos Alberto Pereira Soares. "Sustainability Indicators to Assess Infrastructure Projects: Sector Disclosure to Interlock with the Global Reporting Initiative." Engineering Journal 24, no. 6 (November 30, 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 sustainability assessment instrument for infrastructure projects that interlocks with the Global Reporting Initiative (GRI). An extensive and detailed literature review was conducted, identifying 97 potential indicators to measure the sustainability of infrastructure projects. These indicators were evaluated following a top-down approach, conducting a survey of professionals experienced in the relevant field using Lawshe's content validity ratio. The results showed that 42 indicators were validated as essential, with 21 of them, not specifically related to infrastructure projects, already covered by the standard disclosure of the GRI. This assessment enabled the proposal of a sector disclosure formed by 21 new indicators related to the environmental, economic, and social dimensions. This study closes a gap in the evaluation of the sustainability of infrastructure projects and contributes to the discussion about sustainability indicators in infrastructure projects.
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MYSAKA, Hanna, Ivan DERUN, and Iryna SKLIARUK. "The Role of Non-Financial Reporting in Modern Ecological Problems Updating and Solving." Journal of Environmental Management and Tourism 12, no. 1 (February 21, 2021): 18. http://dx.doi.org/10.14505/jemt.v12.1(49).02.
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The relevance of the paper is due to the conscious demand of society for ecological results data of business against the background of climate change and ecological disasters. The purpose of the article is to develop recommendations aimed at improving informativeness and reliability of the companies’ non-financial reporting on their ecological management. The study is based on a legitimacy and legality analysis of the global practice of compiling and submitting non-financial reporting. It is determined that the Global Reporting Initiative (GRI) Standards are the most popular among the public-interest entities for the preparation of non-financial reporting. The authors have structured a set of current GRI Standards 300 series (Environmental topics) on the issues’ content. The authors have formed practical proposals increasing the informativeness of non-financial reporting, which is made according to the GRI Standards by identifying the need for additional data disclosure about the company’s policies on resource consumption, environmental protection, hazardous emissions and waste management. These proposals will help increase the credibility of non-financial reporting indicators by providing cross-sectional information on the same phenomenon or event in case of the absence of independent control over the statement’s reliability. It will be an important argument in favour of non-financial reporting as a data source for all stakeholders’ decision-making.
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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 (January 8, 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 sustainability reports. The data are obtained from 28 GRI G4-based company sustainability reports in 2016 and 2017. The analytical method in the study is the K-means clustering analysis. The results of study indicate the differences in GRI G4 in 2016 and 2017. The researchers find out that the dominant indicator expressed in the financial industry is an economic indicator. Meanwhile, in the mining, transportation and infrastructure industries, basic and chemical industries etc. the dominant indicators to be disclosed are environmental indicators. This research provides a theoretical basis for sustainability and environmental reporting, particularly in the context of developing countries. It is expected that this study should also inform business practitioners as well as policymakers vis-à-vis sustainability reporting in practice.
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Munoz, Elena, Lijuan Zhao, and David C. Yang. "Issues in Sustainability Accounting Reporting." Accounting and Finance Research 6, no. 3 (August 1, 2017): 64. http://dx.doi.org/10.5430/afr.v6n3p64.
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In the U.S., sustainability accounting reporting is developing and becoming more prevalent in public companies. This paper reviews accounting literature and Dow 30 companies’ websites, presents a comprehensive view of the landscape of sustainability accounting reporting, and identifies seven issues of the reporting frameworks of sustainability accounting, i.e., (1) definitions, (2) measurements and disclosures, (3) motivations, (4) compliance, (5) enforcement, (6) standardization, and (7) the ultimate effect on reliability and comparability.An archival analysis approach is used to summarize and compare Dow 30 sustainability accounting reporting frameworks and information disclosed in 2015 annual reports and websites. The most popular framework is the Global Reporting Initiative (GRI) G4 Sustainability Reporting Guidelines. Some companies developed sustainability accounting reporting frameworks and others did not disclose any information regarding sustainability accounting reporting. Although the GRI framework is the most used, external assurance is present in only a few companies.
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Awaliyah, Muliatul, and Mekani Vestari. "ANALISIS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PERBANKAN SYARIAH DI INDONESIA." Magisma: Jurnal Ilmiah Ekonomi dan Bisnis 6, no. 2 (July 10, 2018): 52–66. http://dx.doi.org/10.35829/magisma.v6i2.34.
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Penelitian ini dilakukan dengan tujuan untuk memperoleh bukti empiris mengenai tingkat kesesuaian Corporate Social Responsibility (CSR) Bank Umum Syariah (BUS) di Indonesia dengan Global Reporting Initiative (GRI), Islamic Social Reporting (ISR), dan Ethical Identity Index (EII). Populasi dalam penelitian ini adalah Bank Umum Syariah (BUS) di Indonesia. Metode pengambilan sampel yang digunakan purposive sampling pada semua Bank Umum Syariah (BUS) di Indonesia untuk tahun pengamatan 2013-2015. Sampel yang diperoleh sebanyak 11 Bank Umum Syariah (BUS). Metode analisis yang diterapkan dalam penelitian adalah analisis isi. Hasil penelitian menunjukkan bahwa Ethical Identity Index (EII) memiliki tingkat kesesuaian paling tinggi dengan rata-rata pengungkapan sebesar 72,12%, diurutan kedua adalah Islamic Social Responsibility (ISR) dengan rata-rata pengungkapan sebesar 51,66%, dan yang terakhir adalah Global Reporting Initiative (GRI) dengan rata-rata pengungkapan sebesar 33,21%.
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Weber, Jessica Lee. "Corporate social responsibility disclosure level, external assurance and cost of equity capital." Journal of Financial Reporting and Accounting 16, no. 4 (December 3, 2018): 694–724. http://dx.doi.org/10.1108/jfra-12-2017-0112.
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PurposeThis study aims to analyze whether corporate social responsibility (CSR) report characteristics, including disclosure level and external assurance, and reporting firms’ CSR performance, explain variation in cost of equity capital among CSR disclosers.Design/methodology/approachThe study uses a propensity score matched sample of CSR reports prepared according to the Global Reporting Initiative’s (GRI) G3/G3.1 Reporting Guidelines.FindingsOverall, there does not appear to be a difference in cost of equity capital among CSR disclosers based on GRI disclosure level. The exception is for poor CSR performers reporting at the highest GRI disclosure levels, but not obtaining assurance. These firms may be suspected of greenwash and therefore have higher cost of equity capital than the reference group. Poor CSR performers, especially those reporting at the highest GRI disclosure levels, obtain the greatest cost of equity capital benefit associated with external assurance.Originality/valueThis study contributes to the literature by showing that the cost of equity capital benefits associated with CSR disclosure and assurance do not accrue equally to all CSR disclosers. Specifically, this study is the first to provide empirical evidence of the cost of equity capital consequences of suspected greenwashing and empirically demonstrate the role of external assurance in mitigating greenwashing concerns among poor performers.
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Di Domenico, Daniela, Cristian Bau Dal Magro, Sady Mazzioni, Marinez Badziak Preis, and Roberto Carlos Klann. "DETERMINANTES DO NÍVEL DE DISCLOSURE NOS RELATÓRIOS DE SUSTENTABILIDADE EM CONFORMIDADE COM O GLOBAL REPORTING INITIATIVE." Revista Gestão & Sustentabilidade Ambiental 4, no. 2 (October 9, 2015): 4. http://dx.doi.org/10.19177/rgsa.v4e220154-30.
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Os relatórios de sustentabilidade descrevem os impactos econômicos, ambientais e sociais das organizações. Por meio deles é possível medir e divulgar os impactos socioambientais causados pelas atividades das organizações e suas preocupações com o meio socioambiental em que estão inseridas. O objetivo do estudo é identificar os determinantes do nível de disclosure nos relatórios de sustentabilidade em conformidade com o Global Reporting Initiative (GRI) nas empresas listadas na BM&FBovespa. A pesquisa é descritiva, de natureza documental e com abordagem quantitativa. A população compreendeu 523 empresas listadas na BM&FBovespa e a amostra é composta de 71 empresas que divulgaram o relatório de sustentabilidade no modelo GRI. Os resultados apontam que o setor de utilidade pública apresentou maior nível de evidenciação nos relatórios de sustentabilidade em conformidade com o modelo GRI. Os determinantes para o nível de evidenciação foram a riqueza gerada, margem líquida, retorno sobre o patrimônio líquido e o retorno sobre o ativo.
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Wasner, Imke, and Tim A. Majchrzak. "Sustainability Reporting by Outdoor Equipment Vendors." International Journal of Social Ecology and Sustainable Development 4, no. 2 (April 2013): 73–98. http://dx.doi.org/10.4018/jsesd.2013040105.
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Supply chains for various goods span across multiple nations. Often, lower developed countries are involved in which no adequate background institutions have been established. Consequently, sustainable behavior of multinational corporations is important. To make companies’ performance regarding sustainability more transparent, various international institutions developed guidelines for sustainability reporting. Based on the predominant Global Reporting Initiative (GRI) framework, they have analyzed the reports of two outdoor equipment vendors, namely Timberland LLC and The North Face. Consumers of outdoor products are expected to be more aware of the impact their purchases have. The authors briefly introduce the GRI framework and the concerned sector. The two companies’ actions are compared in detail and their actions assessed based on theories of ethical business operation. Afterwards implications of the findings are discussed. The authors’ results suggest that companies in this sector are conscious about sustainability but individual performance greatly differs.
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Ningsih, Atika Tri, and Charoline Cheisviyanny. "Analisis Pengungkapan Corporate Social Responsibility PT. Bukit Asam, Tbk Berdasarkan Global Reporting Initiatives (GRI) Dan Kaitannya Dengan PROPER." JURNAL EKSPLORASI AKUNTANSI 1, no. 3 (August 8, 2019): 846–64. http://dx.doi.org/10.24036/jea.v1i3.114.
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This study aims to analyze: 1) The level of corporate social responsibility disclosure of PT. Bukit Asam, Tbk for the year 2017 and 2018 based on the GRI G4, 2) The similarity of each indicator contained in GRI G4 with PROPER which are issued by The Ministry of Environment. This is a descriptive qualitative research. The sample in this study was a mining company that revealed the sustainability report in 2017 and 2018 based on the GRI G4 standard and obtained a gold PROPER, namely PT. Bukit Asam, Tbk. The type of data were documentary data with secondary data sources and the analysis method were content analysis. The result show that: 1) Based on the results of content analysis on the level of disclosure of economic, environmental and social indicator on the sustainability report of PT. Bukit Asam, Tbk in 2017 is higher than in 2018 and the level of breadth and depth of the sustainability report of PT. Bukit Asam, Tbk in 2018 has a better category score than in 2017, 2) There are similarities GRI G4 indicator in environmental category as PROPER indicator items, namely energy, cesspool, water and biodiversity
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Bradford, Marianne, Julia B. Earp, D. Scott Showalter, and Paul F. Williams. "Corporate Sustainability Reporting and Stakeholder Concerns: Is There a Disconnect?" Accounting Horizons 31, no. 1 (November 1, 2016): 83–102. http://dx.doi.org/10.2308/acch-51639.
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SYNOPSIS The number of companies reporting their corporate sustainability (CS) activities has significantly increased over the last decade. The result being a wide variability in the types of activities being reported and the ways the information is presented. An unanswered question is whether the information being reported by companies following the Global Reporting Initiative (GRI) CS framework is of interest to arguably one of the primary stakeholder groups, customers. Our study seeks to fill this knowledge gap by comparing the content of CS reports to results from a large-scale consumer stakeholder survey. By performing factor analysis on stakeholder evaluation of the importance of CS activities, we find that consumers see different dimensions than those put forth by the GRI framework, thereby suggesting a disconnect between corporate sustainability reporting and stakeholder views and interests. Our results indicate that risk and compliance are dimensions of interest to customers, while the GRI economic dimension is not viewed as important. Additionally, a new dimension of social justice is the most important to consumer stakeholders. Furthermore, the study highlights particular activities within each factor that are most important to the consumer stakeholder group. This research has implications for preparers of sustainability reports and organizations, such as the GRI, that establish guidance for sustainability reporting.
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Wulolo, Crista Fianica, and Isna Putri Rahmawati. "ANALISIS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY BERDASARKAN GLOBAL REPORTING INITIATIVE G4." Jurnal Organisasi dan Manajemen 13, no. 1 (March 10, 2017): 53–60. http://dx.doi.org/10.33830/jom.v13i1.34.2017.
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This study aims to analyze the quantity and quality disclosure of CSR (Corporate Social Responsibility) using reporting guidance Global Reporting Initiative (GRI), which consists of ten aspects, namely strategy and organization, organizational profile, material aspects and boundary identified, Stakeholders, reporting profiles, governance, aspects and integrity, economic, environmental, and social. The sample in this research is mining companies listed on BEI in 2014 and 2015 as many as 32 companies. The research method used is descriptive analysis, with analysis technique in the form of content analysis. The results show that the average quantity and quality of CSR disclosure in mining companies in 2014 and 2015 is still low.
Penelitian ini bertujuan untuk menganalisis kuantitas dan kualitas pengungkapan CSR (Corporate Social Responsibility) dengan menggunakan pedoman pelaporan keberlanjutan GRI (Global Reporting Initiative) G4, yang terdiri dari sepuluh aspek, yaitu strategi dan organisasi, profil organisasi, aspek materiak dan boundaryteridentifikasi, hubungan dengan pemangku kepentingan, profil laporan, tata kelola, aspek dan integritas, ekonomi, lingkungan, dan sosial. Sampel dalam penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di BEI tahun 2014 dan 2015 sebanyak 32 perusahaan. Metode penelitian yang digunakan adalah analisis deskriptif, dengan teknik analisis berupa content analysis. Hasil penelitian menunjukkan bahwa rata-rata kuantitas dan kualitas pengungkapan CSR pada perusahaan sektor pertambangan tahun 2014 dan 2015 masih tergolong rendah.
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Yakar Pritchard, Gamze, and Kıymet Tunca Çalıyurt. "Sustainability Reporting in Cooperatives." Risks 9, no. 6 (June 11, 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 indicator disclosure levels of cooperatives that are active in the financial services sector are higher compared with those of cooperatives that are active in other sectors. In addition, it was also observed that the labor practices and decent work sub-category indicator disclosure levels of cooperatives active in the agriculture sector are lower compared to those of cooperatives that are active in the healthcare services and financial services sectors. Another outcome of this study was the finding that the social performance indicator disclosure levels for large-scale cooperatives are greater than those of small- and medium-sized (SME) cooperatives.
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Rodríguez-Guerra, Luisa Cecilia, and Leonardo Alberto Ríos-Osorio. "EVALUACIÓN DE SOSTENIBILIDAD CON METODOLOGÍA GRI // EVALUATION OF SUSTAINABILITY USING GRI METHODOLOGY // AVALIAÇÃO DA SUSTENTABILIDADE COM METODOLOGIA GRI." Dimensión Empresarial 14, no. 2 (June 17, 2016): 73–90. http://dx.doi.org/10.15665/rde.v14i2.659.
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Este artículo es el resultado de investigación realizada a 87 empresas que reportaron bajo la metodología Global Reporting Initiative (GRI) G4, capítulo Colombia, entre el 01 de enero y 31 de diciembre del año 2015 con el objetivo de describir el nivel de sostenibilidad social, económica y ambiental, teniendo en cuenta el concepto definido por ellas mismas. Para lograr obtener los resultados esperados, se elaboró una escala de medición, la cual cataloga a la organización de acuerdo a su desempeño en Madura, En Desarrollo e Incipiente, independientemente del tamaño o sector económico al cual pertenezca. Las conclusiones y la discusión pretenden explicar porque el nivel En Desarrollo es el predominante en entorno empresarial Colombiano. De igual manera, se sugiere una implementación organizacional para que la mayor cantidad de empresas posibles, logren la Sostenibilidad Organizacional por medio de un agente externo que así lo determine, después de realizar el respectivo análisis de la información
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Galwas-Grzeszkiewicz, Magdalena. "Raportowanie społeczne – charakterystyka wybranych wskaźników według wytycznych Globalnej Inicjatywy Sprawozdawczej." Occupational Safety – Science and Practice 582, no. 3 (March 20, 2020): 12–15. http://dx.doi.org/10.5604/01.3001.0014.0202.
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Wdrażanie zasad społecznej odpowiedzialności biznesu CSR (Corporate Social Responsibility) staje się nieodzownym elementem działalności organizacji. Wraz ze wzrostem znaczenia koncepcji społecznej odpowiedzialności coraz istotniejsze staje się czytelne i porównywalne raportowanie niefinansowe. Artykuł ma za zadanie przedstawić wytyczne Globalnej Inicjatywy Sprawozdawczej (Global Reporting Initiative, GRI), włączając w to opublikowane w 2018 r. wytyczne i wskaźniki dotyczące raportowania społecznego w zakresie bezpieczeństwa i zdrowia w pracy w ramach GRI 403.
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Karwowski, Mariusz, Monika Raulinajtys- Grzybek, and Tomasz Chróstny. "The application of the GRI 2016 standards in Polish enterprises." Zeszyty Teoretyczne Rachunkowości 108, no. 164 (September 21, 2020): 61–88. http://dx.doi.org/10.5604/01.3001.0014.3596.
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Aspects of sustainable development are increasingly included in the reports of Polish enterprises. The scope of information presented by organizations results from applicable guidelines, regulations as well as accepted good practices. The most common and comprehensive guidelines in the field of sustainable development reporting are the Global Reporting Initiative standards, which used by numerous organisa- tions around the world. The aim of the article is to present the GRI standards 2016 and their application in the first Polish enterprises to implement them in their reports. The research method used is the content analysis of reports of selected Polish enterprises. According to the research, detailed information related to sustainable development is not widely disclosed. Approximately 30% of the required information on eco-nomic and social aspects, and only 10% of information on environmental aspects, was included in the reports, which means a moderate level compared to other countries. The study contributes to the under-standing of current sustainable development reporting practices according to the GRI standards 2016 in Poland. It can help other organisations consider implementing GRI in their reporting, and it might be rele-vant for people dealing with this type of reporting.
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Huerta-Riveros, Patricia, and Héctor Gaete-Feres. "Responsabilidad social universitaria a través de los reportes de sostenibilidad del Global Reporting Initiative: experiencia de una universidad pública." Revista Iberoamericana de Educación Superior 8, no. 23 (September 30, 2017): 120. http://dx.doi.org/10.22201/iisue.20072872e.2017.23.3014.
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Este artículo, lleva a cabo una aproximación al concepto de responsabilidad social universitaria y realiza una breve descripción de las metodologías para elaborar reportes de sostenibilidad, en particular del Global Reporting Initiative (GRI). Posteriormente, a través del análisis de contexto del GRI y la experiencia de una institución de educación superior, aporta evidencia empírica al respecto. Como resultados, se descubre que de 7 650 instituciones sólo 90 corresponden a universidades y, aplicando un estudio de caso a la Universidad del Bío-Bío, en Chile, se detecta que la metodología GRI permite dar cuenta de las actividades de responsabilidad social alcanzando el nivel A. Así se puede afirmar que los reportes de sostenibilidad muestran las actividades desarrolladas por las instituciones a través de un marco de certificación, al igual que sus compromisos de responsabilidad social.
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Al Farooque, Omar, and Helena Ahulu. "Determinants of social and economic reportings." International Journal of Accounting & Information Management 25, no. 2 (May 2, 2017): 177–200. http://dx.doi.org/10.1108/ijaim-01-2016-0003.
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Purpose This paper aims to provide new insights on the determinants of social and economic sustainability reportings of multinational enterprises (MNEs) in three Anglo-Saxon countries, mainly Australia, the UK and South Africa, from the perspective of corporate governance, stakeholder and corporate legitimacy. Design/methodology/approach This paper examines stand-alone sustainability reports of 67 large MNEs from three countries available in the Global Reporting Initiative (GRI) website for the period of 2008-2009. It undertakes two distinct methodological approaches: first, principal component analysis (PCA) of GRI guidelines (G3) on social and economic indicators to identify the most appropriate dependent variables, and second, hierarchical multiple regression for the hypotheses testing and finding determinants of respective dependent variables on social and economic reportings. Findings The results from the PCA of GRI guidelines (G3) provide an alternative way of categorizing the social and economic indicators when compared to the categories given by the GRI. Again, the results from hierarchical multiple regression indicate the industry sector as the dominant determinant of social and economic reportings. In particular, the positive, significant association of board independence, assurance and employee performance variables with economic reporting confirms the significant roles of corporate governance, stakeholders and corporate legitimacy in determining economic reporting. The findings also suggest the complementary nature of relevant theories in corporate voluntary disclosures relating to economic performance. However, social reporting shows no such relations, which rather relies more on firm-specific/financial variables of MNEs including firm size and age. Research limitations/implications The sample of this study is limited to two-year periods and large MNEs available in the GRI website with stand-alone sustainability reports only. Practical implications The PCA focuses on most relevant and specific categories of social and economic reportings as opposed to GRI generic categories. The PCA findings also suggest the GRI to contemplate reducing the social and economic indicators for future guidelines. The hierarchical multiple regression results highlight specific areas of emphasis that MNEs should focus on when reporting social and economic information. Originality/value This study adds value to the existing literature on GRI-based social and economic reportings as well as the complementary nature of corporate governance, stakeholders and corporate legitimacy perspectives.
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Dissanayake, Dinithi, Carol Tilt, and Wei Qian. "Factors influencing sustainability reporting by Sri Lankan companies." Pacific Accounting Review 31, no. 1 (February 4, 2019): 84–109. http://dx.doi.org/10.1108/par-10-2017-0085.
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Purpose This paper aims to investigate the key company characteristics which influence sustainability reporting by publicly listed companies in Sri Lanka. Design/methodology/approach Panel data analysis is conducted to analyse sustainability reporting of 84 publicly listed companies from 2012 to 2015. Findings Company size and usage of the GRI guidelines are found to be the most relevant company characteristics associated with sustainability reporting by listed companies in Sri Lanka. Unexpectedly, ownership and industry sector do not show strong influences on the extent of sustainability reporting over the study period compared with prior studies. Research limitations/implications Large companies which follow the GRI guidelines are more likely to report in an elaborate manner, indicating the influence of standards setting bodies in Sri Lanka. This means Sri Lankan companies pay attention to global business practices, given the current re-development phase Sri Lanka is experiencing after the end of the civil war. Originality This study is one of the few studies that examine sustainability reporting in a country set against a backdrop of war in the South Asian region. Besides this, it extends the previous research on sustainability reporting and variables such as company ownership, GRI usage, company size and industry sector in a developing country context.
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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 (August 8, 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 disclousure of economic, social and environmental performance indicators on Corporate Social Responsibility disclousure of PT ANTAM is higher for 2017 compared to those of 2018. The breadth and depth ofCorporate Social Responsibility disclosure of PT ANTAM in 2017, is better compared to those of 2018. 2) In GRI G.4 especially enviromental aspects, there are several indicator items that have similarities with PROPER valuation indicator
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Stocker, Fabricio, Julia Tontini, and Greici Sarturi. "ANÁLISE DA EVOLUÇÃO DAS PUBLICAÇÕES DE RELATÓRIOS DE SUSTENTABILIDADE NA BASE GRI." South American Development Society Journal 5, no. 15 (February 1, 2020): 418. http://dx.doi.org/10.24325/issn.2446-5763.v5i15p418-437.
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Cada vez mais, os estudos acadêmicos têm utilizado os relatórios de sustentabilidade do modelo Global Reporting Initiative(GRI) como fonte de dados. Em função dessa demanda, faz-se importante conhecer como as publicações de relatórios têm se desenvolvido ao longo dos anos. Tendo em vista contribuir com essa questão, este trabalho tem por objetivo analisar as características dos relatórios de sustentabilidade publicados na base Global Reporting Initiative no período de 2011 a 2017, como forma de verificar como se comportam tais publicações recentemente. Os resultados apresentam um panorama das publicações da GRI considerando sua evolução histórica de publicação em termos de região, país, setor de atuação das organizações e nível de aplicação das diretrizes. Apresenta-se ainda sugestões de pesquisas futuras e reflexões de aplicação prática com base na divulgação dos relatórios de sustentabilidade
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Endovitsky, Dmitry, Larisa Nikitina, and Dmitry Borzakov. "Corporate social responsibility: comprehensive analysis." LAPLAGE EM REVISTA 7, no. 3A (September 6, 2021): 212–25. http://dx.doi.org/10.24115/s2446-6220202173a1394p.212-225.
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The article presents the results of the study conducted by the authors on the assessment of the progress of the corporate social responsibility of Russian companies in various industries on the basis of public information. The authors have developed a method of rapid assessment of the progress of corporate social responsibility, distinguished by the composition of indicators presented in public nonfinancial reporting, harmonized with the requirements of Global Reporting Initiative (including GRI G4 and GRI Standards) and available for calculation and interpretation by a wide range of stakeholders, which allows conducting a review diagnostics of the dynamics of responsible practices and comparative analysis of companies.
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Calabres, Armando, Roberta Costa, Nathan Levialdi Ghiron, and Tamara Menichini. "MATERIALITY ANALYSIS IN SUSTAINABILITY REPORTING: A TOOL FOR DIRECTING CORPORATE SUSTAINABILITY TOWARDS EMERGING ECONOMIC, ENVIRONMENTAL AND SOCIAL OPPORTUNITIES." Technological and Economic Development of Economy 25, no. 5 (August 30, 2019): 1016–38. http://dx.doi.org/10.3846/tede.2019.10550.
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Materiality analysis is a multi-purpose tool for prioritising sustainability issues from the double perspective of companies and stakeholders, meaning that both parties contribute to identifying the present and emerging social and environmental risks and opportunities. The current study proposes a practical and structured approach for performing materiality analysis, integrating the well-known Global Reporting Initiative (GRI) materiality matrix and a new “adequacy matrix”. The purpose of the GRI materiality matrix is to prioritize sustainability issues in terms of relevance to both companies and stakeholders. The adequacy matrix supports evaluation of the transparency and effectiveness of corporate sustainability (CS) communication. Particularly, the paper aims to give indications to companies that want to prepare a sustainability report according to the GRI guidelines by planning the allocation of resources to reporting activities: the comparison between the positioning of GRI sustainability aspects in the two matrices serves in identifying the most critical issues for improving accountability. The proposed method includes a consistency test, to overcome the subjectivity, uncertainty and vagueness affecting judgements. The results provide managers with useful information for aligning CS strategic decision-making, sustainability reporting, and accountability to stakeholders. An illustrative application to a small and medium-sized (SME) company completes the paper.
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Perwitasari, Dyah Ayu. "Pengungkapan Islamic Socal Reporting, ROA, ROE Dan BOPO : Pada Bank Syariah Di Indonesia Tahun 2015-2017." ASSETS : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak 3, no. 1 (January 31, 2019): 24–28. http://dx.doi.org/10.30741/assets.v3i1.369.
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Disclosure of CSR using the Global Initiative Reporting (GRI) index is limited to material aspects. The GRI measurement is different from measuring CSR disclosure by using the Islamic Social Reporting (ISR) indicator that uses spiritual and social aspects. The purpose of this study is to determine whether Islamic Social Responsibility disclosure has an influence on ROA (Return on Investment), ROE (Return on Equity) and BOPO in Islamic banking in Indonesia in 2015-2017. The sample in this quantitative study is 10 BUSs in Indonesia. The Independent variable in this study uses the Islamic Social Reporting disclosure (ISR) indicator, while the dependent variables are ROA, ROE, and BOPO. The results of the test in this study are Islamic Social reporting has a positive and significant effect on ROA and ROE. While ISR disclosure does not affect BOPO.
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Acevedo Tellez, Juan Pablo, and Rafael Alejandro Piñeros. "Evolución del Reporteo en Sostenibilidad en Latinoamérica bajo los lineamientos del GRI (Global Reporting Initiative)." SIGNOS - Investigación en sistemas de gestión 11, no. 2 (June 30, 2019): 63–82. http://dx.doi.org/10.15332/24631140.5082.
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Las guías para diseñar reportes de sostenibilidad establecidas por la GRI (Global Reporting Initiative) buscan generar compromiso en mitigar los impactos negativos de las compañías en las poblaciones, el medio ambiente, la economía, el desempeño social y los derechos humanos. Por ello, las preguntas centrales de esta investigación son: ¿Cómo ha evolucionado el número de reportes bajo el marco GRI en las principales economías de Latinoamérica desde 2010 hasta 2015? y ¿cómo se explica esta evolución? Para responder estas inquietudes se presenta un análisis descriptivo de la cantidad de reportes por año, país, sector y tamaño. Se hace una revisión de literatura, y se consulta la opinión de diferentes actores involucrados en la gestión de la responsabilidad social empresarial. Los hallazgos muestran una tendencia creciente en la actividad de reporteo y presentan las motivaciones detrás de estos esfuerzos.