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Journal articles on the topic 'GRI guidelines'

Author: Grafiati

Published: 4 June 2021

Last updated: 26 July 2025

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1

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 (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 (2019): 1–21. http://dx.doi.org/10.52859/jba.v6i2.59.

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

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Imani, Erinda Salma, and Ida Bagus Ketut Bayangkara. "Analisis Pelaporan Kinerja Lingkungan Pada Rumah Sakit Lavalette Tahun 2022." Journal of Trends Economics and Accounting Research 4, no. 2 (2023): 498–508. http://dx.doi.org/10.47065/jtear.v4i2.1116.

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Lavalette Hospital Malang, located at Jl. WR. Supratman No.10 Malang City, can generate medical and hazardous waste, which can impact the environment. Many healthcare facilities still do not report their environmental performance with GRI standards as it is voluntary. However, to fulfill their environmental and social responsibilities, both external and internal, this environmental performance reporting is helpful. This research uses a qualitative method with a case study at Lavalette Hospital Malang to determine the management of responsibility and disclosure of environmental performance in a

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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 b

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Ashraf, Al Mamun. "Disclosure of Non-financial Material Sustainability Information: Evidence from Australian Listed Companies in the Materials Sector." Asian Business Review 9, no. 3 (2019): 101–12. https://doi.org/10.18034/abr.v9i3.337.

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The broad objective of this paper is to measure the extent of disclosure of non-financial material sustainability information by Australian companies in the materials sector based on the GRI G4 guidelines. GRI G4 guidelines on economic, environmental, and social performance indicators are used based on 2014 and 2015 data to establish what constitutes non-financial material sustainability information by ASX listed Australian companies in the materials sector. The aggregate non-financial material sustainability disclosure is low for all companies in the materials sector. The findings show that a

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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 (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 bo

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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 (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 componen

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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 recog

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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 sustainabi

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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 (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

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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 pur

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Ananda, Widya, Hafid Aditya Pradesa, and Reni Wijayanti. "Pelaksanaan Sustainability Report Berdasarkan GRI Standards Guidelines Pada Perusahaan Manufaktur di Indonesia." Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) 5, no. 2 (2023): 531–43. https://doi.org/10.47065/ekuitas.v5i2.4299.

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The primary objective of this study is to conduct an analysis of sustainability reports based on the GRI Standard Guidelines among manufacturing companies listed on the Indonesia Stock Exchange (IDX). The study focuses on sustainability reports for the years 2019-2021, which were consecutively published on the official websites of the selected manufacturing companies. Employing a purposive sampling technique, a total of 21 manufacturing companies were included in the study, covering three distinct research periods, thereby resulting in the analysis of 63 data units. The research methodology in

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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 (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,

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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 requirem

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Godawska, Justyna. "The use of corporate external environmental reporting in the evaluation of the state environmental policy." Economics and Environment 86, no. 3 (2023): 8–30. http://dx.doi.org/10.34659/eis.2023.86.3.550.

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The condition for carrying out an evaluation of the environmental policy is the availability of relevant information. One source of this information could be corporate external environmental reporting. The aim of the article is to determine to what extent the applicable UE legal regulations, Global Reporting Initiative (GRI) and Task Force on Climate-related Financial Disclosures (TCFD) guidelines for corporate environmental reporting enable the use of the disclosed information by enterprises in the assessment of the state environmental policy. The content analysis of legal acts and guidelines

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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,

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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 (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 sign

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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 (2001): 1–4. http://dx.doi.org/10.1080/0969160x.2001.9651644.

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Mangion, Donna. "GRI Sustainability Reporting Guidelines for Public and Third Sector Organizations." Social and Environmental Accountability Journal 31, no. 2 (2011): 176–77. http://dx.doi.org/10.1080/0969160x.2011.593843.

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Grushina, Svetlana V. "Collaboration by Design: Stakeholder Engagement in GRI Sustainability Reporting Guidelines." Organization & Environment 30, no. 4 (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 (2010): 531–48. http://dx.doi.org/10.1080/14719037.2010.496266.

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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

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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 (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. The

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García Mogollón, Javier Mauricio, Ramiro Gamboa Suárez, and Luis Alfredo Jiménez Rodríguez. "Sostenibilidad en la dinámica de Responsabilidad Social Empresarial en una perspectiva de estándares Gri en el contexto universitario en Colombia." Mundo FESC 13, no. 26 (2023): 349–65. http://dx.doi.org/10.61799/2216-0388.1484.

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Objective: To evaluate the use of the Global Reporting Initiative (GRI) standard and its ability to address social responsibility problems in the university context, determining the adaptation of internal management processes to changes in modern organizations and verifying corporate social responsibility. Methodology: A case study was carried out in a higher education institution through documentary review and qualitative research with an exploratory-descriptive design, using bibliometric consultation as the main technique. Findings and discussion: Some Colombian universities, both public and

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Mori Junior, Renzo, and Peter Best. "GRI G4 content index." Sustainability Accounting, Management and Policy Journal 8, no. 5 (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 proce

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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 (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 met

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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 (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

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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 wh

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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

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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 (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

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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 (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 repo

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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 resul

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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 (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 complementa

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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 (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

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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 (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 PKB

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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 (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 K

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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 (2012): 18070. http://dx.doi.org/10.5465/ambpp.2012.18070abstract.

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Xu, Lu, Li Xie, Shengjun Mei, Jianli Hao, Yuqian Zhang, and Yu Song. "Corporate Sustainability Reporting and Stakeholders’ Interests: Evidence from China." Sustainability 16, no. 8 (2024): 3443. http://dx.doi.org/10.3390/su16083443.

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This paper examines whether the adoption of the Global Reporting Initiative (GRI) by listed firms could enhance the alignment between corporate sustainability reporting and stakeholders’ interests in China. Drawing on content analysis of the environmental, social, and governance (ESG) reports of 48 selected listed firms and a questionnaire survey of 409 respondents, this study shows that most of the sampled firms with GRI adoption have more sustainability activities identified in the content analysis than their peers that do not follow the GRI guidelines in the same industries; both groups of

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Kurniawan, Putu Sukma. "ANALISIS PENYUSUNAN DAN PELAKSANAAN PROGRAM AUDIT LAPORAN KEBERLANJUTAN PERUSAHAAN (STUDI PADA PERUSAHAAN DALAM INDUSTRI MINYAK DAN GAS DI INDONESIA)." Jurnal ASET (Akuntansi Riset) 10, no. 1 (2018): 33–48. http://dx.doi.org/10.17509/jaset.v10i1.10596.

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Abstract. This article aims to provide an understanding of the preparation and implementation of the audit program on the company's sustainability report. The audit on the sustainability report aims to provide confidence that the information presented in the sustainability report is correct and in accordance with GRI G4. Guidelines for the preparation and implementation of the audit program on sustainability reports are based on AA 1000 Assurance Standard (AA1000AS) and AA 1000 AccountAbility Principles (AA1000APS) guidelines. The object of research is the company's sustainability report, espe

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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 (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

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Bahari, Asniati, Dwivana Asri Chasvella, and Sanda Patrisia Komalasari. "Universitas di Indonesia: Apakah Sudah Siap Untuk Menyusun Laporan Keberlanjutan?" Jurnal Akuntansi Keuangan dan Bisnis 15, no. 2 (2023): 577–86. http://dx.doi.org/10.35143/jakb.v15i2.5342.

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This study aims to analyze the higher education in Indonesiaâ€™s level of readiness in conducting sustainable reporting in accordance with the standards applied by the GRI (Global Reporting Initiative), which is GRI Standards. The assessment was done by looking at the percentage of suitability presented by universities on their websites with information that should be disclosed in accordance with the standards of the indicators issued by the GRI. The variables used to measure the level of readiness are in the form of disclosure items on each GRI indicator, namely indicators on disclosure of un

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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

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Menichini, Tamara, Gennaro Salierno, and Nicoletta Maria Strollo. "An Expert-Based Analysis of ESG Reporting in the context of the Circular Economy." European Journal of Sustainable Development 14, no. 1 (2025): 104. https://doi.org/10.14207/ejsd.2025.v14n1p104.

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Existing literature has highlighted how Environmental Social Governance (ESG) reporting enables companies to drive their Circular Economy (CE) practices. However, current approaches to ESG reporting do not specifically consider how company activities and decisions about CE contribute to sustainable development. Indeed, CE has a great potential to ensure that companies actively participate in the achievement of the United Nations 2030 Agenda Goals although a more effective way to link CE and sustainability reporting processes is necessary. The present paper recognizes the importance of developi

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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 (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 Glo

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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 (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

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Chung, Su-young, and Dae-woong Lim. "Disclosure of LCA Information in Corporate Environmental Reports." Korean Journal of Life Cycle Assessment 3, no. 1 (2001): 81–87. http://dx.doi.org/10.62765/kjlca.2001.3.1.81.

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This paper deal with LCA information's expression method and evaluation standards following on information's degree in the corporate environmental report. the most of environmental report guideline(GRI, UNEP/SustainAbility, DTTI, SAM) indicate that the corporate environmental report include the activity of the enterprise which relates with LCA. Also In accordance with LCA activity degree of the corporate, these guidelines accomplish an evaluation of the corporate environmental report's LCA criteria. In accordance with ratio of the product which generally accomplishes the LCA, the evaluation st

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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

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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 (2018): 83–112. http://dx.doi.org/10.23892/mbrev.2017.14.

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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 (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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