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Lin, Hank I.-Hsiang, Otto Chang, and Chunchia (Amy) Chang. "Perceptions of GRI Reporting Guidelines." International Journal of Sustainability Policy and Practice 9, no. 4 (2015): 35–54. http://dx.doi.org/10.18848/2325-1166/cgp/v09i04/55439.
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Bebbington, Jan. "The GRI sustainability reporting conference and guidelines." Social and Environmental Accountability Journal 19, no. 2 (January 1999): 8–11. http://dx.doi.org/10.1080/0969160x.1999.9651614.
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Kuswanto, Randy. "PENERAPAN STANDAR GRI DALAM LAPORAN KEBERLANJUTAN DI INDONESIA: SEBUAH EVALUASI." Jurnal Bina Akuntansi 6, no. 2 (December 20, 2019): 1–21. http://dx.doi.org/10.52859/jba.v6i2.59.
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This study aims to investigate the level of conformity of economic, social, and environmental information on sustainability report in Indonesia as per GRI G4 guidelines. Content analysis has been applied to a sample of 29 companies listed in the Indonesia Stock Exchange. Conformity and disclosure quality were analyzed descriptively using a specific scoring system for each dimensions. The findings of this research show that the level of conformity of GRI indicators in Indonesia is quite low at 18,9%. However, the weight of information disclosed by companies is relatively high, at 59,9% of the information. This wide gap occurred caused by the fact that many companies disclose only a few indicators of GRI G4. These findings indicate the GRI G4 Guidelines is not really suitable for company in Indonesia. One of the primary focuses of this research is the applicability of GRI indicators. However, not even a single study found while reviewing literature that studied the applicability GRI indicators in a country. Conformity can become a new topic when studying accounting information disclosure.
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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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Arulanandam, Benedict Valentine, and Yan Ran Lee. "How integrated is Integrated Reporting? From a Malaysian Perspective." SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS 1, no. 1 (March 30, 2021): 17. http://dx.doi.org/10.29259/sijdeb.v1i1.17-40.
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The lack of coherence, transparency and accountability in traditional financial reporting, led the International Integrated Reporting Council (IIRC) to developed Integrated Reporting (IR) in 2010. This study draws the attention towards the top 50 public listed companies listed in Malaysian Stock Exchange as per asset size, and their fulfilment towards voluntary IR disclosures. This study is also conducted to examine the organisational characteristics that foster the IR initiative. Most of the Malaysian PLCs are complied with ISO 26000 standards and GRI G4 guidelines. The compliance of these both standards and guidelines are contributing to the adoption of IR as there are all inter-related. A comparison has been made among ISO 26000, GRI G4 and IR framework to develop a common ground for the non-financial reporting frameworks and guidelines. This study is qualitative and descriptive in nature. The findings reveal that although there were traces of the fulfilment of all requirements with regard to ISO 26000, which was 32% and GRI and IR was 12% respectively, there were much to be done to encourage PLCs to incorporate such reporting guidelines. It was also found that, government-linked companies have greater fulfilment of these requirements.
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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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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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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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Zhang, Jhunru, Hadrian Geri Djajadikerta, and Terri Trireksani. "Corporate sustainability disclosure’s importance in China: financial analysts’ perception." Social Responsibility Journal 16, no. 8 (August 22, 2019): 1169–89. http://dx.doi.org/10.1108/srj-10-2018-0272.
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Purpose Corporate sustainability in China has become a subject of increasing international concern. Corporate sustainability disclosure (CSD) is considered a useful tool to facilitate the empowerment and acknowledgement of stakeholders in the quest for sustainability. However, the degree of cultural and political influences for being sustainably orientated can be significantly different between countries. This study aims to examine the perception of financial analysts, as CSD report users, in China about the level of importance of various indicators of corporate sustainability described in the Global Reporting Initiative (GRI) Sustainability Reporting Guidelines. Design/methodology/approach A set of questionnaires was developed based on GRI G4 guidelines to measure the perception of financial analysts in China on the level of importance of each sustainability indicator described in the GRI G4. A five-point Likert scale was used to measure the report users’ perceptions of each of the indicators. Findings The findings of this study increase our understanding of how Chinese CSD report users perceive corporate sustainability differently from the GRI guidelines. The main results show that the environmental aspect of sustainability was seen to be important in China, followed by the social and economic aspects. Indicator-wise, “water”, “effluents and waste”, “emissions”, “compliance” and “energy” were perceived as vital in the environmental category, while “customer health and safety”, “customer privacy” and “compliance” were considered significant in the social category. Originality/value This study addresses the need for differing corporate sustainability guidelines for different nations and cultures, specifically within the Chinese context. It also contributes to the corporate sustainability literature by adding to our understanding of how financial analysts in China, as CSD report users, perceive aspects of sustainability.
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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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Al Farooque, Omar, Bernice Kotey, and Helena Ahulu. "Exploring Environmental Disclosure in SelectedAustralian Multinationals under the GRI Guidelines." Issues In Social And Environmental Accounting 8, no. 3 (September 30, 2014): 137. http://dx.doi.org/10.22164/isea.v8i3.90.
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This paper explores changes in environmental reporting among Australian MNEs between 2004 and 2007, using the GRI guidelines, and explains how GRI transformation (from G2 to G3) leads to changes in environmental disclosure aspects along with their association with company size, profitability, industry sector. Applying Wilcoxon matched pair signed ranked and Spearman rank correlation tests, twenty companies from the Australian SAM Sustainability Index (AuSSI) are examined to identify the extent of changes on specific aspects of environmental disclosure. The findings of the paper document a significant increase in environmental reporting in Australian companies. In particular, reporting has increased for energy, emissions and environmental management followed by water, overall, materials, transport and product/services aspects. However, a shift in emphasis from compliance and biodiversity aspects associated with climate changes and resource preservation is also evident. Again, the majority of changes occurred in companies operating in environmentally sensitive industries with industry sector having significant relationship with a few environmental disclosure aspects, the study shows no significant effect of company size and profitability on different environmental disclosure aspects. These evidences indicate that external forces (such as, legislation, industry sensitiveness to environment, and stakeholder awareness and pressure) rather than internal factors are more effective to influence and determine environmental disclosure in Australian companies.<br /><br /><br /><br />
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Mangion, Donna. "GRI Sustainability Reporting Guidelines for Public and Third Sector Organizations." Social and Environmental Accountability Journal 31, no. 2 (September 2011): 176–77. http://dx.doi.org/10.1080/0969160x.2011.593843.
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Larrinaga‐González, Carlos. "The GRI sustainability reporting guidelines: A review of current practice." Social and Environmental Accountability Journal 21, no. 1 (January 2001): 1–4. http://dx.doi.org/10.1080/0969160x.2001.9651644.
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Grushina, Svetlana V. "Collaboration by Design: Stakeholder Engagement in GRI Sustainability Reporting Guidelines." Organization & Environment 30, no. 4 (December 19, 2016): 366–85. http://dx.doi.org/10.1177/1086026616681612.
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Dumay, John, James Guthrie, and Federica Farneti. "Gri Sustainability Reporting Guidelines For Public And Third Sector Organizations." Public Management Review 12, no. 4 (July 2010): 531–48. http://dx.doi.org/10.1080/14719037.2010.496266.
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Anugerah, Eza Gusti, Muhammad Miqdad, Agung Budi Sulistiyo Budi Sulistiyo, and Oktaviani Ari Wardhaningrum. "An assessment on faculty sustainability reporting guideline (FRSP)." International Journal of Research in Business and Social Science (2147- 4478) 9, no. 1 (January 2, 2020): 94–105. http://dx.doi.org/10.20525/ijrbs.v9i1.578.
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The purpose of this study is to construct a faculty sustainability reporting (SR) guideline to support the Sustainable Development Goals (SDGs). A prior study found sustainable activity followed by voluntary disclosure increasing the trust from stakeholders. Faculty as a part of the university can also take their role to support the SDGs from their own sustainable activity. Based on that finding, to support the SDGs and increasing the trust from stakeholders, the Faculty may disclose their sustainable activity to a stand-alone report. Because the faculty is a different entity from the company, it is necessary to create its own SR guidelines. This study uses GRI Standard as the main reference to make the faculty SR guideline and compares the guideline with faculty abilities in daily operation. The results of this study found that not all the GRI Standard items relevant to faculty daily operation. There are 26 items that the faculty can do and can be disclosed from its daily operation.
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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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Mori Junior, Renzo, and Peter Best. "GRI G4 content index." Sustainability Accounting, Management and Policy Journal 8, no. 5 (November 6, 2017): 571–94. http://dx.doi.org/10.1108/sampj-12-2015-0115.
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Purpose Previous studies have argued that the incapacity of the majority of SR stakeholders to identify the different types of assurance processes contributes to the existence of an expectation–performance gap and affects the credibility of such reports. To improve this situation, the Content Index Model was updated by the Global Reporting Initiative (GRI) in its latest sustainability reporting guideline – “G4”. This paper aims to assess, using a qualitative exploratory approach, whether this updated Content Index Model changes the expectation–performance gap of stakeholders on assurance processes for GRI sustainability reports. This paper also assesses whether this Content Index Model improves the credibility of the assurance processes for GRI sustainability reports, considering participants’ points of view. Design/methodology/approach This paper used a qualitative approach to obtain participants’ perceptions in relation to the objectives of the paper. Two questions were used to assess whether the updated Content Index Model improves stakeholders’ understanding in regards to the assurance process of GRI sustainability reports, thus changing the expectation–performance gap and improving the credibility of GRI sustainability reports. The following questions were asked: Does the Content Index Model help SR stakeholders to better understand the scope of the assurance processes? and Why? Does the Content Index Model presented help to improve credibility of assured SR? and Why? Findings Results obtained demonstrate that the updated Content Index Model improves SR stakeholders’ understanding regarding the scope of the assurance processes conducted, thus reducing their expectation–performance gap on assurance processes and improving the credibility of SR. Participants also commented on the relationship among transparency, understand ability, trust and credibility. Research limitations/implications First, participants were responsible for identifying the group that best represents his/her professional experience. The fact that participants have professional experience in more than one of the groups identified in this research (assurers, reporters and readers) could have impacted on their perceptions regarding the assurance process. Second, the interviews do not rely on practical experience with the updated Content Index Model, rather, they rely on participants’ perceptions regarding the hypothetical use of this Content Index Model. Third, descriptive statistical analyses in this paper aim to illustrate participants’ perceptions rather than to develop robust statistically significant conclusions. Fourth, the main author of this paper developed the Content Index Model, and this may have impacted the responses of the participants and/or the analysis of data. Also, the specific geographic area where interviews were conducted, the selection technique used and the non-statistical significance of the analyses presented in this paper must be carefully interpreted and cannot be generalised to a broader context based on this paper alone. Finally, interviews were developed and conducted before May 2013, before the GRI officially launched the GRI G4 Sustainability Reporting Guidelines. Practical implications As the GRI is the most commonly used sustainability report framework to date, this study has the possibility to affect all companies that publish their sustainability reports based on the GRI framework and all assurance providers currently providing assurance services for such report. Also, findings would be very useful for sustainability reports’ readers worldwide. Originality/value As sustainability reports are the most common instruments used by organisations to provide accountability about the environmental and social performance, and assurance is the most common instrument used by organisations to improve credibility of such reports; it is important to assess whether those instruments are achieving their goals and understand the role played by the GRI G4 Content Index Model in this context. As the GRI G4 was recently launched, there is no study published yet assessing the effectiveness of its new content index model.
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Leal, Paulo Henrique, Raimundo Nonato Rodrigues, Maurício Assuero Lima de Freitas, and Umbelina Cravo Teixeira Lagioia. "Determinants of greenhouse gases emissions disclosure according to GRI guidelines in Brazilian companies." Independent Journal of Management & Production 10, no. 3 (June 1, 2019): 966. http://dx.doi.org/10.14807/ijmp.v10i3.892.
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This study aimed to identify the determinant factors of greenhouse gases emissions disclosure in Brazilian companies. Therefore, a documental research was conducted, in which we analyzed sustainability reports, GRI-provided data and accounting statements of B3-listed companies that published sustainability reports and accounting statements for the year 2016. This is a descriptive research with quantitative approach. Preliminarily, we identified information about greenhouse gases emissions disclosed by the sample companies by using a check-list developed from GRI guidelines about emissions. Then, we applied the multiple linear regression analysis technique to identify the disclosure determinant factors. Results showed that the companies researched presented, in average, a low level of emissions information disclosure. The regression analysis showed that the variables participation in potentially polluting sectors, participation in the GHG protocol, New Market governance level and sustainability report publication in the GRI model were positively associated with greenhouse gases emissions disclosure, while the company size variable did not show association with statistical significance. Therefore, the results allow us to infer that these variables can be considered determinant factors of greenhouse gases emissions disclosure. In function of research limitations related to sample size, shortage of other variables influencing the disclosure of greenhouse gas emissions, as well as research over the years, it is suggested future research considering a sample with companies from other countries, including other variables and a longitudinal study to compare disclosure in different institutional contexts over the years.
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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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D’Andrea, Alessia. "Applying GRI Sustainability Reporting in the Water Sector: Evidences from an Italian Company." International Journal of Business Administration 8, no. 3 (May 4, 2017): 10. http://dx.doi.org/10.5430/ijba.v8n3p10.
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Sustainability reporting is considered the most applicable and reliable tool for disclosing financial and non-financial information to stakeholders and a means for strengthening company credibility. The Global Reporting Initiative (GRI) is the most common standard followed to implement and to develop sustainability reporting. Nevertheless, a few studies have focused on the real adoptability of the standard. The aim of the present study is to illustrate how GRI indicators could be applied and interpreted by managers of a water company to implement sustainability reporting. A single case study is developed to identify which factors could affect the standardized implementation of the G4 guidelines by a water utility company. The research was conducted in an Italian medium-sized enterprise, an entirely publicly owned joint-stock company under the in-house providing rules. Evidence from the case study was gathered through direct observation as well as semi-structured interviews and focus groups with the human resources responsible for the data collection. The research highlights that the process generated an internal validation of the practices carried out by the managers to achieve sustainable development. The case study presented shows that GRI Guidelines adoption is left to interpretation: certain practices and recommendations contained in the G4 implementation manual are, in fact, operationalized within the organization in consideration of the company’s activities and governance. The illustration of the case study may guide practitioners in the GRI implementation process in all sectors, especially in public utilities.
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Müller, Stefan, Martin Stawinoga, and Patrick Velte. "Stakeholder expectations on CSR management and current regulatory developments in Europe and Germany." Corporate Ownership and Control 12, no. 4 (2015): 506–13. http://dx.doi.org/10.22495/cocv12i4c4p8.
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The new European Directive 2014/95/EU extends the corporate disclosure of public interest entities (PIE) in the EU by a non-financial statement. The new member state option allows either the integration of these sustainability-related aspects into the traditional management report or the preparation of a separate report in line with established CSR guidelines – for example a sustainability report in accordance with the Global Reporting Initiative (GRI) guidelines or an integrated report in accordance with the International Integrated Reporting Council (IIRC) framework. However it is unclear which sustainability-related aspects as a key instrument of CSR management should be prospectively disclosed. Although the EU is seeking for concretization hereof, the member states are facing the challenge of implementing this Directive without any specific instructions or definition of sectoral key performance indicators to be disclosed. Based on a German survey of various stakeholder groups the present article explores, which sustainability-related aspects are useful for their decisions and could be therefore disclosed within the management report in accordance with the GRI guidelines.
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Arthur, Clement Lamboi, Junjie Wu, Milton Yago, and Jinhua Zhang. "Investigating performance indicators disclosure in sustainability reports of large mining companies in Ghana." Corporate Governance: The International Journal of Business in Society 17, no. 4 (August 7, 2017): 643–60. http://dx.doi.org/10.1108/cg-05-2016-0124.
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Purpose The purpose of this study is to examine the degree, contents and trend development of Global Reporting Initiative (GRI) performance indicators disclosed in sustainability reports of large mining companies in Ghana. Design/methodology/approach Content analysis methods are used to analyse 50 sustainability reports of ten large-scale mining companies in Ghana, covering the period 2008-2012. Findings The study finds that there has been a widening and increasing trend in the disclosure of performance indicators in sustainability reports of the large mining companies in Ghana, in accordance with GRI guidelines. The findings suggest that good progress in the strategic sector has been made in the voluntary adoption of the GRI guidelines to increase transparency, credibility and comparability in sustainability reporting. The findings also indicate areas to be improved. Practical implications The Government of Ghana and the Ghana Chamber of Mines could learn from the findings about the current status of this matter in order for them to formulate policies and regulations which would encourage the mining sector in moving forward in the adoption of international reporting standards. Originality/value This paper initializes investigation into the degree, contents and trends of performance indicators in sustainability reports of large mining companies in Ghana using content analysis.
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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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Tardin, Neyla, and Lohami Rizzi Sevirino. "Corporate social responsibility as a determinant of tax aggressivity." Revista Pensamento Contemporâneo em Administração 15, no. 2 (July 1, 2021): 24–35. http://dx.doi.org/10.12712/rpca.v15i2.50027.
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This research verified whether the practices of corporate social responsibility (CSR) and tax aggressiveness are complementary, substitute or unrelated. A total of 1,081 observations from Brazilian companies listed on B3 were analyzed between 2010 and 2017. The survey used the guidelines of the Global Reporting Initiative (GRI) to measure the degree of CSR. The results show a substitution relationship between companies with a high GRI degree and tax aggressiveness when measured by the differences between accounting profit and taxable profit (BTD), however, this relationship becomes complementary if measured by the total taxes on the amount added (TTVA).
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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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Grushina, Yana. "Evolution of Business-Stakeholder Relationship: The Case of GRI Sustainability Reporting Guidelines." Academy of Management Proceedings 2012, no. 1 (July 2012): 18070. http://dx.doi.org/10.5465/ambpp.2012.18070abstract.
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Panggabean, Rosinta Ria, and Ratih Nugrahati Pratiwi. "Analisis Penerapan Program PKBL Berdasarkan Prinsip Umum Corporate Social Responsibility (CSR): Studi Kasus pada PT Waskita Karya." Binus Business Review 2, no. 2 (November 30, 2011): 812. http://dx.doi.org/10.21512/bbr.v2i2.1226.
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This research aims to analyse whether the implementation of PKBL program at PT Waskita Karya comply with general principles of CSR and Peraturan Menteri Negara BUMN No. PER-05/MBU/2007, and to know whether the implementation report of PKBL at PT Waskita Karya comply with those principles. The method used in this research is descriptive method with content analysis approach by analysing the implementation and reporting of social responsibility,. The results of this research show that PT Waskita Karya is already has done its PKBL. But the implementation did not comply with GRI Guidelines and PKBL Report is not a Social Responsibility Report mentioned in UU No. 40 Tahun 2007. The recommendations are PT Waskita Karya should fill its Working and Budget Plan in compliance with Permen BUMN No. PER-05/MBU/2007, do more various events on its Program Bina Lingkungan and learn more CSR issues in GRI Guidelines so that Program Bina Lingkungan PT Waskita Karya could be equal with CSR.
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Orazalin, Nurlan, and Monowar Mahmood. "Determinants of GRI-based sustainability reporting: evidence from an emerging economy." Journal of Accounting in Emerging Economies 10, no. 1 (September 12, 2019): 140–64. http://dx.doi.org/10.1108/jaee-12-2018-0137.
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Purpose The purpose of this paper is to investigate the extent and determinants of sustainability performance disclosures reported by publicly traded companies in Kazakhstan by using the Global Reporting Initiative (GRI) framework. Among the different possible determinants, stand-alone sustainability reporting (SR), reporting language, leverage, cash flow capacity, profitability, size, age and auditor type were selected to investigate their impacts on the quality and scope of sustainability information. Design/methodology/approach The study analyzes data from publicly traded companies at the Kazakhstani Stock Exchange for the years 2013–2015. To investigate the extent, nature and quality of sustainability reports, the study measures and analyzes economic, environmental and social performance parameters, as suggested in the GRI guidelines. Findings The results indicate that determinants such as stand-alone reporting, reporting language, firm profitability, firm size and auditor type substantially influence the extent, nature and quality of sustainability-reporting practices of Kazakhstani companies. Practical implications The findings of the study suggest that managers, practitioners, regulators and policy makers in emerging economies should adopt the GRI guidelines to report sustainability performance disclosures and focus on specific factors to improve the quality of sustainability disclosures. Originality/value This study is one of the first studies to investigate the extent, nature and possible determinants of corporate SR in central Asian-emerging economies.
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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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ORZEŁ, Bartosz. "Non-financial value creation due to non-financial data reporting quality." Scientific Papers of Silesian University of Technology – Organization and Management Series 2020, no. 148 (2020): 605–17. http://dx.doi.org/10.29119/1641-3466.2020.148.44.
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Purpose:The main purpose of this article is to show non-financial value creation due to CSR 6reporting processes, a study on reports standards, types of reports submit by Polish enterprises 7and the statistics of the usage of these standards.8Design/methodology/approach:In this paper,GRI guideline requirements werepresented as 9a path to good-quality report creation. Additionally, anexample of quality assurance in CSR 10reporting in accordance withGRI guideline requirements was presented. The paper is based on 11the case study method. 12Findings:The result of the literature analysis is to show an approach to reportingnon-financial 13data in a comprehensive manner and in accordance with GRI guidelines.The other aspect is to 14show theinfluence of CSR reporting quality onnon-financial value.15Social implications:Reporting ofcorporate social responsibility by business organisations and 16entities is an example of improving the quality of human life, in particular in economic, social 17and environmental issues. The constant improvement of non-financial data reporting has 18significant impact on safety and sustainability in business and social development.19Originality/value: The paper shows specific view on non-financial value in connectionwith20stakeholders and organisations’ interest groups. 21Keywords:Non-financial value, CSR report quality, CSR reports, CSR reporting statistics, 22GRI guidelines.23Category of the paper: Case study, literature review.
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Cihan, Ercan. "LESSONS-LEARNED FROM AUTOMOTIVE GRI SUSTAINABILITY REPORTS: GUIDELINES TO INVEST IN SUSTAINABLE PRACTICES." Marmara Business Review 2, no. 1 (January 1, 2018): 83–112. http://dx.doi.org/10.23892/mbrev.2017.14.
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N.K. Gupta and Shilki Bhatia. "A Comparison of CSR Disclosure Guidelines and a Self-Prepared CSR Disclosure Index- A Study of Select Automotive Companies." Think India 18, no. 2 (May 12, 2015): 01–09. http://dx.doi.org/10.26643/think-india.v18i2.7795.
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In India, corporate social responsibility and its disclosure got attention during the eighties and have been gaining importance with time in present economic environment, especially after adoption of liberalization, privatization, and globalization (LPG) (Goswami, 2011). Guidelines, principles, and codes are being developed by various regulatory bodies in India and across the globe to increase transparency and accountability about both a companys daily operations and the impact of these operations on society (Tran, 2014) In this paper, the author has studied the CSR guidelines laid down by Global Reporting Initiative G3.1 (GRI-G-3) and The National Voluntary Guidelines by Ministry of Corporate Affairs (NVG-MCA) and has compared them with a self-composed CSR Disclosure Index (CSRDI). The social responsibility initiatives taken by select Indian Automotive Companies have been analyzed and the companies have been rated as per the disclosures made by them. The main focus of the research is to compare the CSR Rankings of companies as per CSRDI with the companies rankings as per GRI-G-3 and NVG-MCA. It was observed that out of 30 sensex companies, Maruti Suzuki and TATA Motors have been the pioneers in contribution towards CSR initiatives. The top five rated companies were TATA Motors, Maruti Suzuki, Mahindra and Mahindra, Hero Motocorp, Bajaj Auto, and Apollo Tyres.
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Park, Sung Hyun, Wan Seon Shin, and Kwang Jae Kim. "Assessing a social responsibility model for sustainable company growth in the Fourth Industrial Revolution." International Journal of Quality and Service Sciences 11, no. 3 (September 13, 2019): 334–45. http://dx.doi.org/10.1108/ijqss-11-2017-0108.
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Purpose The Fourth Industrial Revolution ( 4th IR) affects the mode of company management. This paper aims to present a revised social responsibility (SR) model as an evaluation tool for corporate social responsibility (CSR) performance for sustainable organizational growth in the era of the 4th IR. Design/methodology/approach To develop an SR model that can be used well in the era of the 4th IR, the key references are “ISO 26000: Guidance on Social Responsibility” and the “Global Reporting Initiative (GRI) Guidelines.” For International Organization for Standardization (ISO) 26000 and the GRI guidelines, see the homepages in the References section. On the basis of these guidelines, a new SR model for sustainable development in the 4th IR is developed in this paper. Findings For a new SR model in the 4th IR, the concepts of management quality (MQ), quality responsibility (QR), creating shared value (CSV), social value and open data and open quality management are incorporated into the existing ISO 26000 evaluation criteria. Originality/value The 4th IR is changing the concepts of both quality management (QM) and SR. To the best of the authors’ knowledge, the new concept of SR has yet to be discussed extensively. In this paper, a new SR model is suggested to reflect the characteristics of the 4th IR.
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Horner, Claire A., and Trevor D. Wilmshurst. "Stakeholder engagement and the GRI: implications for effective risk management." Corporate Ownership and Control 13, no. 3 (2016): 209–18. http://dx.doi.org/10.22495/cocv13i3c1p7.
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Stakeholders expect organisations to assess and manage risk in all areas of business activity including their social and environmental activities, and corporate reporting on these activities is increasing. Acknowledging that a gap may exist between voluntary reports and internal social and environmental risk management practices, this study explores the association between the use of the GRI guidelines, stakeholder engagement practices, and risk management practices with reference to AS/NZS Risk Management Standard ISO 31000:2009. It moves beyond motivations to explore how voluntary reporting practices may facilitate risk management through the process of stakeholder engagement. Results indicate that the use of the GRI in conjunction with external verification encourages more inclusive stakeholder engagement practices as identified in the AS/NZS Risk Management Standard
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Idasiak, Małgorzata. "REPORTING OF SOCIAL INDICATORS IN THE PERIOD OF 2012-2017 ILLUSTRATED WITH AN EXAMPLE OF SELECTED POLISH COMPANIES FROM THE BREWING INDUSTRY." Zeszyty Naukowe Wyższej Szkoły Humanitas Zarządzanie 19, no. 3 (October 30, 2018): 229–49. http://dx.doi.org/10.5604/01.3001.0013.0064.
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The main research goal of this study is to analyze the degree of implementation of the GRI guidelines in key enterprises from the brewing industry in Poland. In the theoretical part of the work, using the desk research technique, key aspects of the concept of Corporate Social Responsibility and selected guidelines for social reporting were brought closer. This became the basis for the next part of the work, which is the empirical part containing the presentation of the degree of application of the CSR concept in key entities of the Polish brewing industry
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Yuliarini, Sarah, Ku Nor Izah Bt Ku Ismail, and Tantri Bararoh. "Concept of Remuneration and Management Behavior Evaluation in Indonesia." Asian Journal of Accounting Research 2, no. 1 (May 31, 2017): 1–6. http://dx.doi.org/10.1108/ajar-2017-02-01-b001.
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Environmental Accounting (EA) practices have developed rapidly in some countries and have a positive impact on their organizations. Sustainability report (SR) as an indicator of EA practices helps company gain a better reputation and it is set by management. However, some ASEAN countries including Indonesia do not have relevant accounting standards on the environment. EA practice is still not widely known in Indonesia, although, internationally there have been standards that provide guidelines for aspect of the environment such as the Global Reporting Initiative (GRI). Another aspect in GRI is remuneration. Remuneration is part of personnel cost which is a motivation about the positive effects of EA practices to disclose management concern. This research introduces a tool to evaluate a remuneration structure and the consistency of EA practices in the Sustainability Report.
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Yeung, Shirley Mo-Ching. "Innovation in the application of GRI to visualize strategic goals for sustainable development – the case of tertiary institution, Hong Kong." Corporate Ownership and Control 12, no. 4 (2015): 573–86. http://dx.doi.org/10.22495/cocv12i4c5p7.
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This paper explores innovation in how educators use GRI sustainability (CSR) related guidelines to engage different stakeholders and respond to the trend of sustainable development in higher education mentioned by UNESCO. Through the case of a tertiary educational institution in Hong Kong, examples of innovative KPIs are devised to align with the strategic goals of the case institution with implications to the institutional level and the community level. The case institution measures its performance, identifies its risks with priority and reports under three main headings – Responsible Business Management, Responsible Curriculum Design, and Responsible Partnership through stakeholder mapping with action plans for measurement (2015 –2017), the risk level with KPIs of activities with Social Return of Investment (SROI), and benchmarking with self-financed institutions offering business and management related degree programmes and CSR-related activities with impacts created from media reporting. This paper thus lies at the nexus of GRI sustainability (CSR) guidelines, innovative Key Performance Indicators (KPIs) and Strategic Goals to integrate environmental, social and economic impacts and the encouragement of good governance practices throughout the lifecycles of goods and services produced for sustainability.
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Loprevite, Salvatore, Domenico Raucci, and Daniela Rupo. "KPIs Reporting and Financial Performance in the Transition to Mandatory Disclosure: The Case of Italy." Sustainability 12, no. 12 (June 25, 2020): 5195. http://dx.doi.org/10.3390/su12125195.
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European companies of public interest requested to comply with the Directive 2014/95/EU on Non-Financial Information (NFI) are allowed to fulfil the regulatory obligation following the Global Reporting Initiative (GRI) guidelines, which constitute at present the most widely spread framework for sustainability reporting. Given such prevalence, this paper examines the level of disclosure on Key Performance Indicators (KPIs) and its relationship with financial performance over the period 2016–2018 for Italian-listed companies adopting GRI guidelines to convey NFI under the Decree 254/2016. The research applies content analysis of the annual and sustainability reports to measure the disclosure index on KPIs, and Data Envelopment Analysis (DEA) to estimate the financial performance. A Tobit-regression model explores the nexus between financial performance and companies’ disclosure. Findings show a decrease in the disclosure levels in the early adoption of mandatory NFI and a significant association with the financial performance of the sampled companies. The study, assuming a comprehensive view of the financial indicators, improves our knowledge of the relationship between sustainability disclosure and financial performance and adds to the literature on the evolution of NFI in the transition from voluntary to mandatory regime.
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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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Abhishek, N., M. L. Ashok, and M. S. Divyashree. "Social Performance Disclosure Practices in Indian Oil Companies-An Analysis of GRI-G4 Guidelines." Journal of Economics, Management and Trade 21, no. 12 (November 28, 2018): 1–14. http://dx.doi.org/10.9734/jemt/2018/45814.
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Natsume, Shohei, and Ling Feng. "Relationship between CSR and corporate value from the ISO26000 and the GRI guidelines perspective." Asian J. of Management Science and Applications 4, no. 2 (2019): 141. http://dx.doi.org/10.1504/ajmsa.2019.10032759.
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Natsume, Shohei, and Ling Feng. "Relationship between CSR and corporate value from the ISO26000 and the GRI guidelines perspective." Asian J. of Management Science and Applications 4, no. 2 (2019): 141. http://dx.doi.org/10.1504/ajmsa.2019.110379.
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Kumar, Ajay, and Niladri Das. "A Text-Mining Approach to the Evaluation of Sustainability Reporting Practices: Evidence from a Cross-Country Study." Problemy Ekorozwoju 16, no. 1 (January 1, 2021): 51–60. http://dx.doi.org/10.35784/pe.2021.1.06.
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This study examines the sustainability reports (SRs)of 200 firms in both developed and emerging economies in order to identify the words most frequently used in disclosing sustainability practices within the Triple Bottom Line (TBL) approach to reporting (which emphasizes economic, environmental, and social dimensions). Its aim is to evaluate these sustainability reports under the umbrella of the GRI framework. It adopts a semi-automated Text-Mining (TM) technique to evaluate the corporate SRs of select firms from the top ten economies by GDP at current prices. Based on the GRI Standards guidelines, a total of 208 keywords were identified for analysis. The disclosures were then awarded points based on the appearance of these keywords so that the appearance of one resulted in the awarding of a score of one; if a keyword did not appear then the report was scored a zero for that word. Furthermore, a wordcloud was also generated in order to better understand the inclination of reporting language towards various TBL reporting categories. This analysis of the SRs of 200 firms from the top ten economies of the world sheds light on the differences in reporting practices and priorities as they relate to various aspects of the GRI Standards guidelines. The results indicate that SR practices have grown rapidly in the last half decade of the period selected for study (2013-2017) as compared to the first half (2008-2012). Canada ranked highest for its disclosure practices in this analysis followed by the UK, Germany, US, Japan, France, Italy, Brazil, India, and China. This study found that all included countries improved their sustainability performance over the period 2008-2017.
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Kasem, Edward, Oldřich Trenz, Jiří Hřebíček, and Oldřich Faldík. "Key Sustainability Performance Indicator Analysis for Czech Breweries." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 63, no. 6 (2015): 1937–44. http://dx.doi.org/10.11118/actaun201563061937.
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Sustainability performance can be said to be an ability of an organization to remain productive over time and hold on to its potential for maintaining long-term profitability. Since the brewery sector is one of the most important and leading markets in the foodstuff industry of the Czech Republic, this study depicts the Czech breweries’ formal entry into sustainability reporting and performance. The purpose of this paper is to provide an efficiency level evaluation which would represent the level of corporate performance of Czech breweries. For this reason, Data Envelopment Analysis (DEA) is introduced. In order to apply it, we utilize a set of key performance indicators (KPIs) based on two international standard frameworks: the Global Reporting Initiative (GRI) and its GRI 4 guidelines, and the guideline KPIs for ESG 3.0, which was published by the DVFA Society. Four sustainability dimensions (economic, environmental, social and governance) are covered, making it thus possible to adequately evaluate sustainability performance in Czech breweries. The main output is not only the efficiency score of the company but also the input weights. These weights are used to determine the contribution of particular criteria to the breweries’ achieved score. According to the achieved efficiency results for Czech breweries, the percentage of women supervising the company does not affect the sustainability performance.
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Biswas, Tanmay, Moudud-Ul-Huq Syed, Brishti Chakraborty, Reshma Pervin Lima, and Shakila Jahan. "Do the Banks Comply to GRI guidelines for Sustainable Reporting Practices? Empirical Evidence from Bangladesh." Society & Sustainability 2, no. 2 (August 25, 2020): 10–30. http://dx.doi.org/10.38157/society_sustainability.v2i2.136.
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This paper explores the degree and nature of sustainability reporting practices of listed banks in Bangladesh in compliance with the Global Reporting Initiative (GRI) guidelines. Data are gathered from annual reports through content analysis of 29 banks listed in the Dhaka Stock Exchange (DSE) and Chittagong Stock Exchange (CSE) for the period between 2011 and 2018. Stakeholder and legitimacy theory is the theoretical perspective underlying the study. The findings of the study revealed that 0% in 2011 and 17.14% in 2018 disclosed sustainability reports in line with GRI. On the other hand, the disclosure of sustainability information trend has increased from 32% in 2011 to 59% in 2018 considering 22 categories of information where most of the banks disclosed the highest information relating to green banking (C7) least information relating to public policy (C19). The major limitations of the study are the size of the sample, only secondary sources of data, and descriptive. This study only involved 29 listed banks in DSE and CSE. The policymakers (Bangladesh Bank, Ministry of finance, commerce, law, and environment), management of the respective organization, the NGOs, and professional accounting bodies can progress to enact and amend corporate laws for effective sustainable reporting design for the public and private entities. This research recognizes the gap of sustainable reporting practices to implement the vision of 5'ps (people, prosperity, partnership, peace, and the planet) according to UN Sustainable Development Goals (SDGs) 2030.
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Kumar, Ranjan, Neerja Pande, and Shamama Afreen. "Developing a GRI-G4-based persuasive communication framework for sustainability reporting (SR)." International Journal of Emerging Markets 13, no. 1 (January 15, 2018): 136–61. http://dx.doi.org/10.1108/ijoem-01-2017-0015.
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Purpose The purpose of this paper is to critically examine sustainability reporting (SR) practices of top 10 Indian banks, on parameters derived from a Global Reporting Initiative (GRI)-G4-based persuasive communication framework. Design/methodology/approach SR metrics from GRI-G4 guidelines were mapped to persuasive communication parameters to develop a blended analytical framework. Content analysis (CA) technique was used to assess SR of top 10 banks on this framework. Findings The study has three key findings. First, most of the top 10 Indian banks are yet to adopt adequate disclosure and transparency practices in SR. Second, even though environmental and social goals are broadly reported, there are glaring omissions on metrics like “equal remuneration,” “occupational health and safety” and “customer privacy.” Third, stakeholder engagement focus is weak as reflected in low persuasive appeal of SR content of most banks. Research limitations/implications The blended framework provides a theoretical and analytical pathway for operationalizing the sustainability context principle, which has been inadequately addressed even within the GRI framework implementation. Practical implications The paper provides a “health check” and identifies “red flags” in SR of top 10 Indian banks, enabling them to undertake a critical review of their sustainability metrics and reporting practices. Social implications The paper establishes the significance of evaluating non-financial reporting practices addressing broader sustainability metrics in the banking sector, in an emerging economy context. Originality/value This paper develops a GRI-G4-based persuasive communication framework for SR assessment, and conducts an evaluation of top 10 Indian banks using CA technique.
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García-Sánchez, Isabel María, María-Elena Gómez-Miranda, Fátima David, and Lázaro Rodríguez-Ariza. "The explanatory effect of CSR committee and assurance services on the adoption of the IFC performance standards, as a means of enhancing corporate transparency." Sustainability Accounting, Management and Policy Journal 10, no. 5 (November 4, 2019): 773–97. http://dx.doi.org/10.1108/sampj-09-2018-0261.
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Purpose In view of the significant deficiencies that have been observed in corporate social responsibility (CSR) reporting practices, some companies have undertaken a new communication strategy based on a combination of the GRI guidelines and the IFC Performance Standards (termed the GRI-IFC strategy). This paper aims to analyse the role of the CSR committee and of assurance services in promoting this novel practice. Design/methodology/approach The authors use an unbalanced sample of 750 international companies that operate in emerging markets for the years 2011-2016, in which logistic and ordinal regressions are applied to the panel data to test the research hypotheses. Findings The results show that the existence of a CSR committee facilitates adoption of the GRI-IFC strategy, thus promoting sustainable management policies and systems and enhancing communication with stakeholders. In addition, these specialised committees often commission assurance for sustainability reports, to reinforce strategies aimed at improving corporate transparency. Research limitations/implications The analysis of mediation shows that diverse characteristics of corporate governance mechanisms interact in improving sustainability and business transparency. Practical implications There is an evident need for greater commitment by institutions to sustainability, for example by requiring greater specialisation of the members of the CSR committee in social and environmental issues. In addition, consideration should be given to including the creation of a CSR committee as a good practice, within the code of corporate governance and to establishing a specific framework for the committee’s actions. Social implications The previously cited impacts of this paper all contribute indirectly to a greater social welfare by generating higher levels of transparency, ethics and corporate performance. Specifically, higher quality verification services will have an impact on the improved functioning of the financial and capital markets, as well as in decision-making by internal and external stakeholders with more reliable information that will favour the implementation of more sustainable processes that in the short and long term will mean more companies who are responsible towards the environment and society. Originality/value This novel study explains why companies adopt voluntary strategies in compliance with GRI guidelines, seeking to provide better CSR disclosure.
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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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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.