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Schnitger, Arne, Florian Holle, and Madeleine Kockrow. "Tax and Transparency: Reporting in Accordance with the Global Reporting Initiative." Intertax 49, Issue 8/9 (2021): 702–12. http://dx.doi.org/10.54648/taxi2021069.
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The issues of ‘sustainability’, ‘transparency’, and ‘taxes’ are linked through the latest addition to the Global Reporting Initiative Standards (GRI 207: Tax 2019) for sustainability reporting. (Global Sustainability Standard Board, GRI 207: Tax 2019, 5 December 2019, https://www. globalreporting.org/standards/gri-standards-download-center/gri207-tax-2019/). The first part of this article deals with the basics of sustainability reporting using the GRI framework, its application, and the incentives for companies to extend it to tax aspects. In the second part, the individual regulatory areas of the standard GRI 207: Tax 2019 published on 5 December 2019 are analysed in detail. Sustainability, transparency, GRI 207, country-by-country reporting, non-financial reporting directive, tax compliance management system, tax risks, UN sustainable development goals.
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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 (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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I Dewa Ayu Eka Pertiwi, Putu Yudha Asteria Putri, and I Gusti Ayu Ratih Permata Dewi. "Analisis Sustainability Reporting Sebelum dan Sesudah Penerapan Standar Global Reporting Initiative (GRI) 2021." EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi 4, no. 1 (2024): 2588–609. http://dx.doi.org/10.56799/ekoma.v4i1.6185.
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This research aims to analyze the extent to which changes in the Global Reporting Initiative (GRI) standards can enhance the information disclosed in sustainability reporting. The sampling method employed was purposive sampling, and the data were analyzed using content analysis, with a score assigned to each item. Initially, the study focused on analyzing sustainability reporting from companies in the Oil, Natural Gas, and Coal sectors. However, data collection revealed that in 2021, many companies in these sectors were still adapting to the changes in standards, with only PT Indo Tambangraya Megah Tbk (ITMG), operating in the Coal sector, meeting the research criteria. The results demonstrated an increase in the number of items disclosed in ITMG's Sustainability Reporting prior to and following the implementation of the 2021 GRI Standards. This increase can be attributed to several changes in the requirements for "items that must be disclosed without exception" in the General Disclosure Standard (GRI 2) and the existence of Sector Standards (GRI Standard 12: Coal Sector 2022) as part of the 2021 GRI Standards. These changes also resulted in an increase in information on material topics disclosed by ITMG in sustainability reporting.
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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 (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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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 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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Ardiana, Putu Agus. "Is Sustainability Reporting Really About Reporting Sustainability?" Jurnal Ilmiah Akuntansi dan Bisnis 18, no. 2 (2023): 216. http://dx.doi.org/10.24843/jiab.2023.v18.i02.p02.
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Global Reporting Initiative (GRI) introduces a sustainability reporting framework known as GRI standards. Despite its popularity, the GRI standards receive criticism for having covered a broad range of topics but seemingly irrelevant to stakeholders. The objective of this paper is to examine whether the GRI standards truly provide guidelines for reporting what sustainability ought to be reported. This paper uses the thematic analysis to examine whether themes that appear in the GRI standards are in line with Ben-Eli’s (2018) five domains of sustainability (the material, economic, life, social, and spiritual domains). This paper finds that the GRI’s sustainability standards lack the spiritual domain. The spiritual dimension is fundamental to sustainability reporting quality and the coherence of the whole reporting process. The main contribution of this paper is in the form of providing insights into the need to report sustainability as it is, with its root in the ecology field.
 Keywords: sustainability reporting, sustainability domains, reporting framework, thematic analysis
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Ahirah, A. Miftahul, Muhammad Yusuf Saleh, and Indah Syamsuddin. "Analisis Penerapan Standar Global Reporting Initiative Pada Laporan Keberlanjutan PT Pelabuhan Indonesia Persero." ACCESS: Journal of Accounting, Finance and Sharia Accounting 2, no. 1 (2024): 01–09. https://doi.org/10.56326/access.v2i1.2843.
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Penelitian ini bertujuan untuk memahami sejauh mana penerapan standar Global Reporting Initiative (GRI) pada Laporan Keberlanjutan Perusahaan. Jenis penelitian ini adalah penelitian kualitatif. Metode penelitian yang digunakan adalah metode analisis deskriptif pada data sekunder yaitu Laporan Keberlanjutan PT Pelabuhan Indonesia (Pelindo) Tbk tahun 2021. Hasil dari penelitian ini menunjukkan bahwa Pelindo telah mengimplementasi Standar GRI dalam penyusunan Laporan Keberlanjutan, meskipun tidak semua topik yang ada di dalam Standar GRI tersebut diungkapkan. Pelaporan standar universal Pelindo memenuhi sebesar 59% dari 56 pengungkapan serta standar topik spesifik sebesar 18% dari 87 pengungkapan. Dalam laporan ditemukan ketidaktepatan pada beberapa pengungkapan yang dilaporkan. Perusahaan dirasa perlu untuk memperbaiki pelaporan pengungkapan di laporan keberlanjutan tahun berikutnya demi menjadi lebih baik di masa yang akan datang. This study aims to understand the extent to which the Global Reporting Initiative (GRI) standards are applied to the Company's Sustainability Report. This type of research is qualitative research. The research method used is a descriptive analysis method on secondary data, namely the 2021 Sustainability Report of PT Pelabuhan Indonesia (Pelindo) Tbk. The results of this study indicate that Pelindo has implemented the GRI Standards in preparing the Sustainability Report, although not all of the topics in the GRI Standards. Pelindo's universal reporting standards meet 59% of 56 disclosures and topic-specific standards of 18% of 87 disclosures. The report found inaccuracies in some of the reported disclosures. The company feels the need to improve disclosure reporting in the next year's sustainability report in order to be better in the future.
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E-Vahdati, Sahar, and Norhani Aripin. "A Review of Global Reporting Initiative (GRI) Research with Sustainability Reporting: 1999-2020 dataset." Revista de Contabilidad 26, no. 2 (2023): 274–90. http://dx.doi.org/10.6018/rcsar.468261.
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This review paper aims to identify the main areas of studies in the field of the Global Reporting Initiative (GRI) research with sustainability reports. Using a bibliometric analysis, this study evaluated 955 published documents retrieved from the Scopus database to find a research review structure on GRI with sustainability topics from 1999 to 2020 by utilizing the bibliometric package in VOSviewer and Harzing’s Publish or Perish. This paper examined the most effective journals, authors, countries, institutions, subject area, keywords, citation, co-authorship, co-citation, bibliographic coupling, and co-occurrences networks. Also, this paper demonstrated the intellectual structure of the research and perceived obstacles to growth in the literature. The results show that the trend of publications has been growing over the past 20 years. This study offers a comprehensive understanding and publication of past studies trends and suggests that it will be a much greater number of articles in this field over the next decade which help the future direction of researchers in this area. Este trabajo tiene como objetivo identificar las principales áreas de estudio en la investigación de Global Reporting Initiative (GRI). Mediante un análisis bibliométrico, este estudio evaluó 955 documentos publicados recuperados de la base de datos Scopus para encontrar una estructura de revisión de la investigación sobre GRI con temas de sostenibilidad desde 1999 hasta 2020 utilizando el paquete bibliométrico de VOSviewer y Publish or Perish de Harzing. Este trabajo examinó las revistas, autores, países, instituciones, área temática, palabras clave, citación, coautoría, co-citación, acoplamiento bibliográfico y redes de co-ocurrencias más eficaces. Asimismo, este trabajo demostró la estructura intelectual de la investigación y los obstáculos percibidos para el crecimiento de la bibliografía. Los resultados muestran que en los últimos 20 años la tendencia de las publicaciones ha ido en aumento. Este estudio ofrece una comprensión global y la publicación de las tendencias de los estudios anteriores y sugiere que habrá un número mucho mayor de artículos en este campo durante la próxima década.
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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 (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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Petera, Petr, and Jaroslav Wagner. "Global Reporting Initiative (GRI) and its Reflections in the Literature." European Financial and Accounting Journal 10, no. 2 (2015): 13–32. http://dx.doi.org/10.18267/j.efaj.139.
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Akadiati, Victoria Ari Palma, Agnes Susana Merry Purwati, and Imelda Sinaga. "Penerapan Standar Pelaporan Keberlanjutan GRI dan Profitabilitas terhadap Nilai Perusahaan." Ekonomis: Journal of Economics and Business 7, no. 2 (2023): 1008. http://dx.doi.org/10.33087/ekonomis.v7i2.1232.
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This study was conducted with the aim of examining the effect of the implementation of Global Reporting Initiative (GRI) sustainability reporting standards and profitability on the value of companies listed on the stock exchange market on the Indonesia Stock Exchange. The sample was selected using purposive sampling method with multiple linear regression research model. The results obtained from this study can provide additional literacy for other researchers because based on data analysis, it can be concluded that neither the Global Reporting Initiative Standard (GRI Standard) nor profitability have a significant effect on the value of the companies that are the research sample. The implementation of the GRI Standard is expected to provide information on economic, environmental, and social impacts to improve reputation, build trust, and improve risk management which is currently presented separately from financial reporting, namely a separate sustainability report and is still voluntary disclosure.
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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 05, no. 15 (2020): 418–37. https://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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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 the main factors related to actual environmental performance were the region and level of environmental disclosure.
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Hicham Elhafdi, M. "CSR REPORTING BY MOROCCANBANKS :AN EXPLORATORYSTUDYBASED ON THE GLOBAL REPORTING INITIATIVE." International Journal of Advanced Research 11, no. 06 (2023): 309–23. http://dx.doi.org/10.21474/ijar01/17075.
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This research analyzes the extra-financial reporting of Moroccan banks, in order to explore whether they integrate CSR issues as defined by the GRI guidelines, as well as the issues specific to the financial sector listed by its sector supplement. Mobilizing content analysis techniques, we have built an analysis scenario under Tropes grouping the indicators of the above-mentioned standards. Overall, the results reveal that the quality of extra-financial disclosure is dependent on the reporting framework. They also recognize the predominance of social disclosures, and the weakness of those of an environmental nature. Finally, they suggest that improving the maturity of reporting requires greater involvement of stakeholders, and work on the reliability of non-financial information by having recourse to its external verification.
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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 (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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Pandin, Maria Yovita R., Renata Maulita Wijaya, Maria Yuliana Postel, and Marta Uli Septiana Manalu. "Analysis of Sustainability Reporting Disclosure Based on the Global Reporting Initiative (GRI) Standards." EKSYAR : Jurnal Ekonomi Syari'ah & Bisnis Islam 10, no. 2 (2024): 324–31. http://dx.doi.org/10.54956/eksyar.v10i2.523.
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This study aims to provide empirical evidence regarding the disclosure of PT Astra Internasional Tbk Jakarta's sustainability report for 2020-2021. This research uses quantitative qualitative research methods. Data obtained from the results of the sustainability report of PT Astra International Tbk Jakarta. Data analysis uses content analysis. The results of the analysis show that sustainability reports are company reports that convey information regarding the economic, environmental and social performance of a company's actions. Disclosure standards for business sustainability reports that use the Global Reporting Standards (GRI) standard should consist of general disclosure series (100 series) to specific disclosure series (200, 300, 400 series) to ensure that stakeholders receive consistent information during the decision-making process.
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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 (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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Kurniawan, Andrian Dwi, and Asrul Ibrahim Nur. "Non-State Actor Contribution in Achieving Sustainable Development Goals: Capturing Global Reporting Initiative Role in Indonesia." Andalas Journal of International Studies (AJIS) 11, no. 2 (2022): 122. http://dx.doi.org/10.25077/ajis.11.2.122-137.2022.
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This study analysed and discussed non-state actors' role in achieving Sustainable Development Goals (SDGs) in Indonesia. The focus of the study is the Global Reporting Initiative (GRI), one of the NGOs widely recognised as a provider of sustainability reporting standards. This study adopted qualitative research methods by collecting data from literature studies and interview competent informants from GRI Indonesia representatives, related industries, expert academics, and government representativies Furthermore, the data were analysed using triangulation methods to answer research questions adequately. The findings of this study show that GRI has a significant role in achieving the SDGs in Indonesia. GRI uses a pattern of collaboration and cooperation and provides sustainability-related training in promoting the use of GRI Standards to both regulators and companies. The results of this study are expected to provide the latest discourse on the role of non-state actors in achieving SDGs as the global commitment of countries in the world.
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Traxler, Albert Anton, Dorothea Greiling, and Hannah Hebesberger. "GRI Sustainability Reporting by INGOs: A Way Forward for Improving Accountability?" VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations 31, no. 6 (2018): 1294–310. http://dx.doi.org/10.1007/s11266-018-9976-z.
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AbstractConsidering that the members of the International Non-Governmental Organizations (INGO) Accountability Charter played a prominent role in initiating the first sector supplement of the Global Reporting Initiative for non-governmental organizations (NGO), the purpose of the paper is to investigate their sustainability reporting (SR) practices in order to evaluate to what extent INGO Charter members comply with this voluntary accountability standard for SR. The empirical analysis is based on a content analysis of sustainability reports. The findings indicate that most of the INGO Charter members are far away from a comprehensive reporting practice. Hence, critical voices could assert that their reporting behavior seems to be more in line with facade building than the idea of providing a comprehensive account. By adapting a multiperspective theoretical discourse about the potential and shortcomings of SR to the NGO context, the study contributes to a field-specific theory-based pluralistic critical evaluation of SR as a major cross-sectoral innovation in voluntary accountability initiatives.
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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 (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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Wulolo, Crista Fianica, and Isna Putri Rahmawati. "ANALISIS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY BERDASARKAN GLOBAL REPORTING INITIATIVE G4." Jurnal Organisasi dan Manajemen 13, no. 1 (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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Isiaka, Abiodun Sherifat. "Voluntary sustainability reporting and financial performance: Evidence from Global Reporting Initiative disclosures in the developing economy." Corporate Governance and Sustainability Review 6, no. 4 (2023): 54–64. http://dx.doi.org/10.22495/cgsrv6i4p5.
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Considering the growing interest in sustainability reporting and the benefits of sustainability initiatives to developing countries (Ali, Frynas, & Mahmood, 2017), the scarcity of studies on sustainability in developing climes is surprising. This study examines the trend of voluntary sustainability reporting in Africa and the relationship between sustainability disclosures and firms’ financial performance. This paper measures sustainability disclosures using content analysis of the Global Reporting Initiative Guidelines (GRI G4) for total disclosure and the sub-categories of economic, environmental, and social disclosures. Financial performance measures are return on assets (ROA) and return on equity (ROE). Results of the multiple comparison of means do not show any significant improvement in sustainability reporting over the study period. Results of the multiple regression analysis, however, reveal a positive relationship between measures of sustainability disclosures and both ROA and ROE. Additional results show that disclosing firms do not generally have their sustainability reports assured and are from countries with poor sustainability performance. These findings contribute to the literature in reconciling the mixed results from prior studies (Aggarwal, 2013; Al Hawaj & Buallay, 2022) and are useful to the GRI organization in making improvements to their reporting guidelines, particularly as to how the improvements touch African countries.
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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 (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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Ridwansyah. "First Movers on Sustainable Banking" Global Basis Sustainable Finance Concept: Sharia Finance Period 2018-2020 Sector Performance Reporting Initiative (GRI)." International Journal of Educational Research Excellence (IJERE) 2, no. 2 (2023): 637–46. http://dx.doi.org/10.55299/ijere.v2i2.693.
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The idea of sustainable finance is becoming more and more important in today's fast-paced global world, pushing financial institutions to take the effects on the environment, society, and economy into account when conducting business. The primary resource for reporting sustainable performance is the Global Reporting Initiative (GRI). Nevertheless, there are still few comprehensive studies on the application of BRI Syariah and Bank Muamalat's sustainable finance concept in the context of the sharia financial sector, particularly when it comes to evaluating the sector's performance from 2018 to 2020. The research question is: What impact does the sharia financial sector's performance have from the application of the concept of sustainable finance, as defined by "first movers on sustainable banking" and based on the Global Reporting Initiative (GRI)? and what and what is the impact of implementing the sustainable finance concept "first movers on sustainable banking" based on the Global Reporting Initiative (GRI) on the performance of the sharia financial sector ? . This kind of research is classified as qualitative, and it is specifically descriptive in nature. A secondary source is the data source that was used. Time triangulation, literature analysis, and documentation are some of the methods used in data collection. After that, the data was examined through data reduction, data visualization, and conclusion-making. Based on GRI guidelines, BRI Syariah has successfully implemented sustainable financial concepts with satisfactory economic performance, including market adaptation and moderate growth. Actions taken in the field of green banking, like funding TJSL, CSR, and sustainable agriculture as well as renewable energy, benefit society. In the areas of the economy, environment, and society, Bank Muamalat Indonesia has also been successful in putting the GRI sustainable finance concept into practice. Liquidity, fund raising, and efficient asset management all demonstrate its financial sustainability.
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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 (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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Olsen, Céline Brassart. "Towards Corporate Health Responsibility? An Analysis of Workplace Health Promotion Through the Prism of CSR and Transnational New Governance." International Journal of Comparative Labour Law and Industrial Relations 36, Issue 1 (2020): 19–54. http://dx.doi.org/10.54648/ijcl2020002.
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In 2018, the Global Reporting Initiative (GRI) adopted a new standard, requiring companies to report on their initiatives for the promotion of workers’ health. These initiatives range from the provision of smoking cessation programmes to free health screenings in the workplace, going beyond ‘traditional’ occupational health and safety (OHS) requirements. The new standard is the first transnational instrument to specify express requirements for employers in workplace health promotion. It provides an interesting example of transnational new governance, whereby private actors adopt voluntary norms to regulate business in areas traditionally pertaining to public regulators (here, public health). This article analyses the extent to which private actors have acted as norm entrepreneurs in workplace health promotion, and whether the new standard could mark the emergence of ‘corporate health responsibility’ in the workplace. The article starts by analysing existing intergovernmental instruments in workplace health promotion. After highlighting a regulatory gap in traditional governance, the article examines the contribution of private regulators in workplace health promotion. To this end, it analyses the new standard, as well as the recent reporting practice of transnational corporations (TNCs) in workplace health promotion. Although the new standard is a welcome private, regulatory initiative, it also illustrates the orchestration deficit often found in transnational new governance. The article concludes that the road to ‘corporate health responsibility’ is likely to be a long one. Corporate Social Responsibility, Global Health, Global Reporting Initiative (GRI), Transnational New Governance, Occupational Health And Safety, Standards, Workers’ Health, Workplace Health Promotion
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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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Awaliyah, Muliatul, and Mekani Vestari. "ANALISIS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PERBANKAN SYARIAH DI INDONESIA." Magisma: Jurnal Ilmiah Ekonomi dan Bisnis 6, no. 2 (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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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 (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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Ririn Breliastiti, Temy Setiawan, Tiwi Herninta, Vivianty, and Shelvy. "Implementation of Global Reporting Initiatives (GRI) Standards in Service Sector Companies." Dinasti International Journal of Economics, Finance & Accounting 4, no. 5 (2023): 648–60. http://dx.doi.org/10.38035/dijefa.v4i5.2074.
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This research is entitled Implementation of Global Reporting Initiatives (GRI) Standards in the Service Sector Companies. Sustainability reporting, aligned with global standards like the GRI Standards, has become imperative for organizations worldwide. This study delves into the application and effectiveness of these standards in diverse sectors, specifically the financial and healthcare industries. Investigating eight companies—four from each sector—this research assesses how GRI Standards guide sustainability reporting practices. The study analyzes the extent of adherence to these standards in disclosing economic, environmental, and social topics. Employing qualitative comparative analysis, Sustainability Reports were meticulously reviewed. Findings unveiled varying degrees of GRI Standards implementation, indicating a need for heightened awareness and training, especially in specific reporting areas. The study recommends investment in training programs for organizations to enhance their grasp and application of GRI Standards. Moreover, collaboration between regulatory bodies and industry associations is vital to formulate sector-specific guidelines, ensuring consistency in sustainability reporting across diverse industries. However, it's crucial to note that the study's scope is limited to the financial and healthcare sectors, warranting further research for a broader understanding of GRI Standards implementation across industries.
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Sukiswo, Helmy Wahyu, Dwi Suhartini, and Lois Nainggolan. "Analysis of GRI Performance Indicators in Indonesian Company." Jambura Economic Education Journal 7, no. 2 (2025): 598–621. https://doi.org/10.37479/jeej.v7i2.28395.
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The study aims to evaluate the extent to which food and beverage companies in Indonesia are implementing the Global Reporting Initiative (GRI) performance indicators in their sustainability reports. Specifically, the study aims to identify patterns and trends in the implementation of GRI indicators, as well as assess the quality and consistency of sustainability reporting. The object of the study is the sustainability report of 23 companies in the food and beverage sector in Indonesia published in the period 2021 to 2023. The focus of the research lies in the analysis of all G3 (79 indicators) and G3.1 (84 indicators) indicators contained in the sustainability report. The data analysis technique used is a qualitative method with content analysis. Based on the analysis of the implementation of the Global Reporting Initiative (GRI) performance indicators on food and beverage companies in Indonesia, significant variations in the level of disclosure among companies were found. The results of the analysis of economic, environmental, social, and product responsibility indicators show that economic indicators in general have a fairly high score, with Economic Performance reaching a percentage of 70%.
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Gunawan, Martin. "Factor Affecting Corporate Social Responsibility Within Global Reporting Initiatives." Media Trend 13, no. 1 (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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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 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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Barus, Riantri, Febriyana Silalahi, and Sri Fajar Ayu. "Analisis Penerapan Indikator Global Reporting Initiative (GRI) Pada Laporan Tahunan dan Laporan Keberlanjutan Perusahaan Pertanian." Jurnal Akademi Akuntansi 7, no. 1 (2024): 156–67. http://dx.doi.org/10.22219/jaa.v7i1.28214.
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Purpose: The purpose of this study is to analyze the level of disclosure of GRI indicators in sustainability reports for agricultural companies listed on the Indonesia Stock Exchange, analyze differences in the level of disclosure of GRI indicators in sustainability reports for agricultural companies listed on the Indonesia Stock Exchange in 2014 and 2020, and analyze the effect of size, profitability, and the size of the board of commissioners on the disclosure of sustainability reports on agricultural companies listed on the Indonesia Stock Exchange. Methodology/approach: The research was conducted on agricultural companies listed on the Indonesia Stock Exchange using purposive sampling, with the criteria being registered during the 2014 - 2020 period, publishing financial reports for the 2014 and 2020 periods, and publishing annual reports for the 2014 and 2020 periods. Data analysis used the descriptive method, content analysis, paired sample t-test, and multiple linear regression. Findings: The results of the study show that the level of disclosure of GRI indicators in the sustainability reports of agricultural companies listed on the Indonesia Stock Exchange in 2014 was 33.4%, while in 2020 it was 51.1%. There is a significant difference in the level of GRI indicator disclosure in the sustainability reports of agricultural companies listed on the Indonesia Stock Exchange in 2014 and 2020. Profitability and board size have a significant positive effect on sustainability report disclosure in agricultural companies listed on the Indonesia Stock Exchange, but company size has no effect. Practical and Theoretical Contribution/Originality: The difference between this study and previous studies is that it compares the level of disclosure in 2014 with 2020, where 2014 was the year when the GRI index began to be used. Research Limitation: The variables used are still limited to indicators in financial reports. For further research, certification variables in the agricultural sector can be added.
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Laskari, Komang Trisna Ayu, and Agus Bandiyono. "Evaluasi Penerapan Standar Global Reporting Initiative 300 pada Laporan Keberlanjutan Fintech dan E-Commerce." Jurnal Penelitian Inovatif 5, no. 2 (2025): 1967–78. https://doi.org/10.54082/jupin.1377.
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Permasalahan dalam penelitian ini adalah belum optimalnya transparansi dan akuntabilitas lingkungan pada perusahaan fintech dan e-commerce, meskipun keduanya berkontribusi terhadap konsumsi energi dan limbah elektronik. Penelitian ini bertujuan untuk mengevaluasi penerapan standar Global Reporting Initiative (GRI) 300 dalam laporan keberlanjutan perusahaan sektor digital, serta mengidentifikasi tantangan dan peluang yang dihadapi dalam penerapannya. Metode yang digunakan adalah content analysis terhadap laporan keberlanjutan PT X dan PT Y, yang mewakili perusahaan di sektor fintech dan e-commerce di Indonesia. Hasil penelitian menunjukkan bahwa PT X telah menerapkan GRI 300 secara komprehensif, dengan pelaporan kuantitatif atas konsumsi energi, emisi karbon, dan pengelolaan limbah. Sementara itu, PT Y masih dalam tahap awal penerapan dan belum mengadopsi standar GRI secara menyeluruh, dengan fokus pada efisiensi energi dan digitalisasi. Tantangan utama yang dihadapi mencakup keterbatasan metode pengukuran dampak lingkungan, lemahnya regulasi, serta sumber daya internal yang belum memadai. Penelitian ini memberikan kontribusi penting dalam pengembangan praktik pelaporan keberlanjutan di sektor digital, dengan menunjukkan urgensi penyusunan pedoman pelaporan yang sesuai karakteristik industri digital. Temuan ini diharapkan dapat memperkuat pemahaman akademik mengenai adaptasi standar lingkungan global dalam konteks ekonomi digital Indonesia.
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Shetty, Rakhesh, Ashalatha, Sheetal Kumar, Ramona Birau, Virgil Popescu, and Alok Gaddi. "Influence of firm-level characteristics on the sustainability reporting of Indian companies." Multidisciplinary Science Journal 7, no. 7 (2024): 2025330. https://doi.org/10.31893/multiscience.2025330.
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The Global Reporting Initiative (GRI) has emerged as a globally accepted framework and standard for companies regarding CSR contribution and disclosure practices. The Global Reporting Initiative has been hailed as the de facto standard in transparency and sustainability reporting systems worldwide. Compliance with GRI has become imperative and has a far-reaching influence on making a business accepted globally. The study attempted to establish the relationship between level characteristics such as firm size, industry profile, legacy, shareholder dispersion, and firm performance as measured through ROCE and stock return and the extent of sustainability reporting captured by the disclosure index. A detailed analysis of the 77 nonfinancial services companies’ annual reports for four years is performed after 23 financial services companies are excluded from the nifty 100. The results of a thorough examination of sustainability reports from a few chosen organisations showed that social and environmental reporting is more comprehensive than economic and environmental reporting. A further significant discovery of this investigation is that Indian enterprises must prioritise full reporting using the sustainability reporting framework established by the Global Reporting Initiative (GRI), as they do not report on environmental indicators. The regression results revealed that market capitalisation consistently influences all three levels of compliance, i.e., economic, environmental, and social disclosures. The industry profile predicts environmental disclosures and social disclosures. The return on capital employed predicts economic disclosures, not environmental and social disclosures. The legacy of a firm is found to be a significant predictor of all three disclosure dimensions. Shareholder dispersion influenced only the environmental disclosures; no impact was seen on economic and social disclosures. Stock return is another independent variable that predicts economic and social disclosures. This study will assist policymakers in making companies more compliant with sustainability reporting in the Indian context.
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Juliyanto, Dwi, Eva Yunadia Chaerani, and Amrie Firmansyah. "Evaluasi Laporan Keberlanjutan Sektor Perbankan Atas Standar Global Rerporting Initiative (GRI) 200: Pendekatan Analisis Konten." Journal of Law, Administration, and Social Science 4, no. 2 (2024): 305–16. http://dx.doi.org/10.54957/jolas.v4i2.740.
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Isu berkelanjutan semakin marak digaungkan di seluruh dunia. Terkait dengan hal tersebut, aktivitas ekonomi yang dilakukan oleh berbagai organisasi perlu mempertimbangkan dampak lingkungan maupun sosial yang dihasilkan. Global Reporting Initiative (GRI) Standar 200 mencakup kerangka kerja yang digunakan perusahaan dalam melaporkan kinerja ekonomi dari perusahaan termasuk kaitannya dengan pembangunan berkelanjutan. Penelitian ini bertujuan untuk menganalisis konten-konten dalam laporan keberlanjutan perusahaan yang terkait dengan pengungkapan GRI 200 kinerja ekonomi. Penelitian ini menggunakan data berupa laporan keberlanjutan pada lima perusahaan sektor perbankan tahun 2022. Penelitian ini menggunakan pendekatan kualitatif dengan metode analisis berupa analisis konten. Secara umum, seluruh perusahaan yang dijadikan sampel telah menyajikan pengungkapan terkait GRI 200 kinerja keuangan. Namun demikian, tidak semua item pengungkapan yang ada dalam standar GRI 200 diungkapkan oleh perusahaan. Perusahaan maupun OJK selaku pembuat kebijakan pada sektor perbankan perlu lebih memfokuskan pada penerapan standar GRI agar laporan keberlanjutan dapat lebih berguna bagi pembaca dan pemangku kepentingan.
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Machado Junior, Celso, Robson Danúbio da Silva César, and Maria Tereza Saraiva de Souza. "Adherence of private health system hospitals to dissemination of outcomes according to the Global Reporting Initiative (GRI) model." Einstein (São Paulo) 15, no. 3 (2017): 344–48. http://dx.doi.org/10.1590/s1679-45082017gs3989.
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ABSTRACT Objective To verify if there is an analogy between the indicators of the Global Reporting Initiative adopted by hospitals in the private healthcare system. Methods Documentary research supported by reports that are electronically available on the website of the companies surveyed. Results The organizations surveyed had a significant adherence of their economic, social and environmental indicators of the model proposed by the Global Reporting Initiative, showing an analogous field of common indicators between them. Conclusion There is similarity between the indicators adopted by companies, but one of the hospitals analyzed had a greater number of converging indicators to Global Reporting Initiative.
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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 (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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ÜNLÜ, BUĞRA, and Mahmut Sami ÖZTÜRK. "Sustainability Disclosures and Their Integration: Insights from Global Reporting Initiative (GRI) Standards." European Journal of Digital Economy Research 5, no. 2 (2024): 31–44. https://doi.org/10.5281/zenodo.14565274.
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Risty, Ilyona. "Analisis Karakteristik Perusahaan yang Menerbitkan Laporan Keberlanjutan." Jurnal Ilmu Pengetahuan dan Teknologi 8, no. 1 (2024): 1–7. https://doi.org/10.31543/jii.v8i1.334.
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Penelitian ini bertujuan untuk mengidentifikasi karakteristik perusahaan yang mengikuti Asia Sustainability Reporting Rating (ASRR) tahun 2023 khususnya yang mendapat kategori platinum. Kategori ini merepresentasikan bahwa perusahaan telah menerbitkan sustainability report (laporan keberlanjutan) dengan baik sesuai dengan standar Global Reporting Initiative. Penelitian ini menggunakan pendekatan kualitatif dalam mendeskripsikan karakteristi perusahaan. Hasil analisis penelitian ini adalah perusahaan yang masuk dalam kategori platinum memiliki sumber daya keuangan yang baik sehingga implementasi laporan berkelanjutan dapat berjalan sesuai dengan kerangka kerja GRI. Kata Kunci : Laporan Keberlanjutan, ROA, GRI
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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 (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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Prasetyo, Wahyu Heri, Andini Andini, Achmad Dias Haussain Irsyad, Holiawati Holiawati, and Endang Ruhiyat. "Analisa Kepatuhan Sustainibility Reporting pada PT Indocement Tunggal Prakarsa Tbk dan PT Semen Indonesia Tbk Berdasarkan Gri Standards dan Iso Aa1000ap pada Tahun 2022." BUDGETING : Journal of Business, Management and Accounting 5, no. 2 (2024): 1451–60. http://dx.doi.org/10.31539/budgeting.v5i2.9585.
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The role of the Global Reporting Initiative (GRI) Standards and ISO AA1000AP (AccountAbility Principles) in the context of sustainability reporting stands out as frameworks that serve not only as guidelines but also as key instruments to achieve transparency and consistency in reporting sustainability practices of companies. This research employs a qualitative method with a case study approach to analyze the compliance of sustainability reporting at PT Indocement Tunggal Prakarsa Tbk and PT Semen Indonesia Tbk based on GRI Standards and ISO AA1000AP in 2022. The findings of this study indicate that PT Indocement Tunggal Prakarsa Tbk and PT Semen Indonesia Tbk can strengthen the integrity and quality of their sustainability reporting. This will not only create a greater positive impact but also enhance relationships with stakeholders and ensure sustained engagement with sustainability challenges in the future. Keywords: GRI Standards, ISO AA1000AP, Sustainability Reporting.
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Matuszak, Łukasz, Ewa Różańska, and Elżbieta Izabela Szczepankiewicz. "Assessment of the Compliance of Environmental Disclosures by Energy Companies Using GRI Standards with European Sustainability Reporting Standards: A Case Study." Sustainability 17, no. 8 (2025): 3380. https://doi.org/10.3390/su17083380.
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The Global Reporting Initiative (GRI) has maintained the world’s most comprehensive and dominant sustainability reporting standards. While primarily voluntary, they were widely used by energy companies, especially in the environmental disclosure area. With the recent introduction of the mandatory European Sustainability Reporting Standards (ESRS), companies may face challenges transitioning from GRI to ESRS. In this context, this study provides a comprehensive analysis of the GRI Standards and the ESRS, focusing on their environmental disclosure requirements (‘E’). The purpose of our study is to evaluate the current level of environmental reporting by Polish energy companies based on GRI Standards, assess their compliance with the ESRS requirements under the ‘E’ pillar, and determine the role of GRI disclosures in facilitating the transition to the new standards. A case study approach was employed, using data manually collected from 2023 reports prepared according to GRI Standards by Polish energy companies. Content analysis and the GRI-ESRS Interoperability Index were applied. The findings reveal notable differences in the application of GRI Standards among the companies. The level of environmental disclosures based on GRI Standards is relatively low compared to ESRS requirements, suggesting that companies will face challenges in setting up systems to meet future reporting requirements. This study provides insights into current and emerging practices in environmental reporting, offering valuable implications for EU energy companies preparing their environmental reports in accordance with ESRS requirements.
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Macuda, Małgorzata. "Conformité des pratiques de reporting en matière de développement durable avec le cadre de la global reporting initiative : une analyse du secteur mondial de la santé." Revue Internationale des Économistes de Langue Française 8, no. 2 (2023): 27–48. http://dx.doi.org/10.18559/rielf.2023.2.2.
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Sustainability reporting compliance with the Global Reporting Initiative framework: An analysis of the worldwide healthcare sector. Purpose : The purpose of the paper is to investigate the compliance with the GRI Framework of sustainability reporting practices in the worldwide healthcare sector. Design/methodology/approach : 2,440 sustainability reports published in 1999–2019 by 632 healthcare organisations worldwide were examined using a content analysis. A descriptive research methodology, including a literature review, was applied in order to address the stated purpose. Findings : The results indicate that (1) the growing tendency of healthcare organisations to publish sustainability reports in line with the GRI Guidelines or the GRI Standards is noticed every year; (2) 68% of all 2,440 reports published by healthcare services and products organisations comply with the GRI Framework. Noticed trends concerning sustainability reporting compliance with the GRI Framework might provide a complete picture of non-financial disclosure practices in the worldwide healthcare sector. The paper offers interesting insights on sustainability reports that are the most common instruments used by organisations to provide accountability about the economic, environmental and social performance. Originality/value : This research contributes to a growing literature on the standardization of sustainability reporting in the worldwide healthcare sector by providing an empirical view on the actual use of the GRI Framework. Research fills a research gap in the field of non-financial reporting practices of healthcare organisations from all over the world.
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Makherta Sutadji, Ika, Wiwik Saraswati, and Nina Indriastuty. "ANALISIS KOMPARATIF LAPORAN KEBERLANJUTAN PERUSAHAAN PERTAMBANGAN PADA KATEGORI EKONOMI (SERI 200) SESUAI STANDAR GLOBAL REPORTING INITIATIVE." Jurnal GeoEkonomi 15, no. 1.2024 (2024): 221–30. http://dx.doi.org/10.36277/geoekonomi.v15i1.2024.465.
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This research aims to analyze and compare sustainability reports disclosed by mining companies listed on the Indonesia Stock Exchange in the oil and gas production and refinery sub-sector. By using GRI (Global Reporting Initiative) standard guidelines, This research uses the economic category (series 200) as a specific topic focus. The type of research is descriptive-qualitative, with content analysis techniques and comparative methods. The research results show that from the specific topics raised by six companies based on the subsector, six companies were listed. There are 2 companies that, upon accessing the company website, do not report sustainability reports, namely PT. Sugih Energy Tbk SUGI and PT. Super Energy Tbk-SURE. Sustainability Reports were prepared by 4 companies referring to POJK Standards, namely PT. Astrindo Nusantara Infrastruktur Tbk-BIPI, PT. Energi Mega Persada Tbk-ENRG, PT. Medco Energi Internasional Tbk-MEDC, and PT. Mitra Investindo Tbk-MITI. And PT refers to the GRI Standards. Energi Mega Persada Tbk-ENRG and PT. Mitra Investindo Tbk MITI and PT. Medco Energi Internasional Tbk-MEDC. Level of disclosure of specific topics at PT. Mitra Investindo Tbk-MITI by 29% and PT. Energi Mega Persada Tbk-ENRG by 50% and PT. Medco Energi Internasional Tbk-MEDC by 57%. This indicates that there are still many companies that do not refer to the GRI Standards because of their voluntary nature in making sustainability reports. Not all disclosures based on the GRI Standards have been disclosed, so the percentage results are still not high enough. Based on the results of this research, it is hoped that companies can make better and more complete sustainability reports that refer to the GRI Standards in the coming year
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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 (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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Silva, Thales Luiz Gomes Braga, Leonardo Caixeta de Castro Maia, and Edvalda Araújo Leal. "GRAU DE ADERÊNCIA AOS INDICADORES DE DESEMPENHO AMBIENTAL DO GRI EM UM MERCADO EMERGENTE: UMA ANÁLISE EM EMPRESAS COM POTENCIAL POLUIDOR EM DOIS SEGMENTOS." REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036 9, no. 1 (2017): 21–36. http://dx.doi.org/10.21680/2176-9036.2017v9n1id7463.
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O objetivo foi analisar o grau de evidenciação dos indicadores da vertente ambiental dos relatórios de sustentabilidade do ano de 2013 de empresas listadas na BMF&Bovespa, de dois segmentos e com potencial poluidor, frente ao novo padrão Global Reporting Initiative - GRI. O estudo tem caráter descritivo e abordagem qualitativa. A coleta dos dados foi realizada por meio de fontes secundárias constantes nos Relatórios de Sustentabilidade. A amostra foi composta por 4 empresas (Duratex, Petrobrás, Irani e Braskem). O objeto de análise foram as informações relativas aos indicadores da vertente ambiental elaborados pelas diretrizes gerais fornecidas pelo GRI em sua quarta versão. Os resultados do estudo corroboraram para a confirmação de pesquisas anteriormente realizadas, apontando para o fato de que em mercados emergentes, as organizações não se atêm às decisões gerenciais sustentáveis. Evidenciou-se que, não existe total transparência nas informações relativas à dimensão ambiental. Por fim, observou-se que as empresas do setor petroquímico apresentaram GAPIE superior se comparado às empresas do setor de papel e celulose.Palabras-clave: Indicadores de desempenho. Ambiental. Global Reporting Initiative (GRI)
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Al-Shammari, Suaad Adnan Noaman. "The role of GRI standards in reporting the dimensions of sustainable development - An applied study in a number of local companies on the Iraq Stock Exchange." Journal of Economics and Administrative Sciences 28, no. 133 (2022): 200–215. http://dx.doi.org/10.33095/jeas.v28i133.2364.
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The current research aims to shed light on the Global Reporting Initiative (GRI), which helps to report financial and non-financial information by economic units in general and listed on the Iraq Stock Exchange in particular. The research was based on a main premise that apply the criteria of the Global Reporting Initiative (GRI) would provide useful information to users to help them make appropriate decisions. To achieve the goal of the research, the descriptive analysis method was used, and quantitative analysis was used. At the level of the descriptive analysis method, a desk survey was conducted. As for the quantitative analysis, it relied on applied data through a questionnaire form (Questioners) as a research tool, and the Statistical Package for Social Sciences (spss) was used to analyze the research data and to reach the results. The research got a set of conclusions, the most important of which is that the accounting profession seeks to provide all information that is useful to users in the process of making appropriate decisions. Therefore the application of the Global Reporting Initiative would improve the quality of the information supplied to users as well as economic help units to Think about its strategy, manage risks, and provide a comprehensive picture of the performance of economic units Yeh. Based on the conclusions, a set of recommendations were presented, the most important of which was the need to prepare requirements and qualifications that help implement the Global Reporting Initiative by units to ensure the provision of information that is useful to users in the decision-making process. He urged economic units to submit reports through the application of the Global Reporting Initiative to improve the quality of information provided to users on the one hand and the possibility of improving the unit's performance on the other hand
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Traxler, Albert Anton, and Dorothea Greiling. "Sustainable public value reporting of electric utilities." Baltic Journal of Management 14, no. 1 (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.