Academic literature on the topic 'GRI standards'

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Journal articles on the topic "GRI standards"

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Schnitger, Arne, Florian Holle, and Madeleine Kockrow. "Tax and Transparency: Reporting in Accordance with the Global Reporting Initiative." Intertax 49, Issue 8/9 (August 1, 2021): 702–12. http://dx.doi.org/10.54648/taxi2021069.

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The issues of ‘sustainability’, ‘transparency’, and ‘taxes’ are linked through the latest addition to the Global Reporting Initiative Standards (GRI 207: Tax 2019) for sustainability reporting. (Global Sustainability Standard Board, GRI 207: Tax 2019, 5 December 2019, https://www. globalreporting.org/standards/gri-standards-download-center/gri207-tax-2019/). The first part of this article deals with the basics of sustainability reporting using the GRI framework, its application, and the incentives for companies to extend it to tax aspects. In the second part, the individual regulatory areas of the standard GRI 207: Tax 2019 published on 5 December 2019 are analysed in detail. Sustainability, transparency, GRI 207, country-by-country reporting, non-financial reporting directive, tax compliance management system, tax risks, UN sustainable development goals.
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Chowdhury, Ehsanul Huda, Brita Backlund Rambaree, and Gloria Macassa. "CSR Reporting of Stakeholders’ Health: Proposal for a New Perspective." Sustainability 13, no. 3 (January 22, 2021): 1133. http://dx.doi.org/10.3390/su13031133.

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Purpose: The aim of the paper is to identify and categorize disclosures from the Global Reporting Initiative Sustainability Reporting Standards (GRI Standards) that have direct or indirect influence on health of external or internal stakeholders. Methodology: GRI core and comprehensive disclosures (as part of universal standards and topic-specific standards related to economic, environmental and social topics) that can be used by businesses for CSR reporting were grouped as to have direct or indirect influence on external and internal stakeholders’ health. Findings: The study proposes a systematic way of conceiving GRI standards in terms of direct or indirect influence on the health and well-being of internal and external stakeholders. Originality/Value: This is the first study that provides a classification of core and comprehensive GRI disclosures that have direct or indirect influence on the health of external or internal stakeholders. This classification will allow businesses to easily report those CSR activities that might be of importance to stakeholders’ health promotion.
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Agus Aryaka Darmawan, I. Putu, I. Ketut Puja Wirya Sanjaya, and I. Gusti Ayu Intan Saputra Rini. "PENGELOLAAN CORPORATE SOCIAL RESPONSIBILITY (CSR) INTERNAL BERDASARKAN PERSEPSI KARYAWAN HOTEL BINTANG LIMA DI WILAYAH KUTA." Jurnal Riset Akuntansi Warmadewa 1, no. 2 (June 22, 2020): 63–72. http://dx.doi.org/10.22225/jraw.1.2.1854.63-72.

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Kesejahteraan karyawan menjadi isu dan fenomena yang menarik tentang CSR, karena pada umumnya CSR hanya dilakukan kepada pihak eksternal seperti masyarakat dan lingkungan sekitar. Penelitian mengenai pengungkapan CSR internal khususnya pada industri perhotelan masih jarang dilakukan. Penelitian ini bertujuan untuk mengetahui kegiatan CSR internal hotel bintang lima di Wilayah Kuta, menganalisis persepsi karyawan hotel tentang kegiatan CSR internal yang dilakukan oleh hotel, serta membandingkan kegiatan CSR internal dengan GRI Standards. Sampel responden dipilih dengan dengan random sampling dan metode pengumpulan data dengan kuesioner, wawancara, dan studi dokumentasi. Teknik analisis data yang digunakan adalah analisis data kualitatif deskriptif dan analisis data kualitatif deskriptif komparatif. Hasil penelitian membuktikan bahwa: 1) Kegiatan CSR internal yang telah dilakukan oleh hotel bintang lima di Wilayah Kuta secara umum meliputi pemberian tanggungan kesehatan dan ketenagakerjaan, menjenguk karyawan yang sedang sakit, memberikan sumbangan kepada karyawan yang sedang berduka cita, memberikan cuti hamil. 2) Persepsi karyawan hotel mengenai kegiatan CSR internal yang dilakukan hotel bintang lima di Wilayah Kuta secara umum setuju bahwa hotel telah melakukan kegiatan CSR internal berdasarkan indikator sosial pada GRI Standards dengan total 9 aspek. 3) Berdasarkan perbandingan antara kegiatan CSR internal dengan GRI Standards, CSR interbal yang telah dilakukan oleh hotel bintang lima di Wilayah Kuta telah sesuai dengan GRI Standards. Kata Kunci: Kegiatan CSR Internal, Persepsi Karyawan Hotel, Perbandingan Kegiatan CSR Internal dengan GRI Standards.
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Davianti, Arthik, and Octasari Anggi Putri. "GRI 306 (2016): Praktik Pengungkapan Pengelolaan Limbah Pada Industri Tambang Sektor Logam dan Mineral." Owner 6, no. 2 (March 29, 2022): 1586–96. http://dx.doi.org/10.33395/owner.v6i2.796.

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This research aim of learning about the disclosures made in the sustainability report based on GRI standards on the company’s CSR activities that focus on waste management. Case occur as a result of inappropriate waste management, especially in the mining industry which has a negative impact on society and the environment. This makes waste management practices as the company's focus related to CSR activities disclosed through sustainability reports according to GRI standards interesting to study. This research applies a qualitative approach using content analysis techniques that focus on the subject and context classified through keywords known as disclosure groups. This study focuses on the metal and mineral sector mining industry listed on the Indonesian stock exchange, especially companies that publish sustainability reports according to GRI standards for the 2018-2020 period. The results of this research are in line with the stakeholder’s theory with show indicate that based on the disclosure group, most of the observed companies have implemented waste management and have made CSR disclosures according to the GRI 306:2016 standards,as a form of corporate responsibility. In conclusion, companies that published sustainability reports based on the GRI standards presented the reports that were complete, informative, and comprable. Accordingly, companies can increase the disclosure of CSR activities especially in term of waste management, to meet the needs of stakeholders.
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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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ZENKINA, Irina V. "Trends and innovations in reporting on the sustainable development of economic entities." International Accounting 25, no. 1 (January 17, 2022): 4–28. http://dx.doi.org/10.24891/ia.25.1.4.

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Subject. This article discusses the development priorities and major innovations in the sustainability reporting standards of the Global Reporting Initiative (GRI). Objectives. The article aims to reveal the essence of the most important changes made to the sustainability reporting standards in connection with their improvement, and assess the impact of innovations on the informative and analytical value of sustainability reporting. Methods. The study relies upon analysis and synthesis, comparison, generalization, and abstraction. Results. The article shows trends in the preparation of sustainability reporting, discloses the background for revising and expanding the list of sustainability reporting standards, and describes the essence of innovations introduced into the GRI Standards. Conclusions and Relevance. The main innovations in the sustainability reporting standards are related to the revision of the GRI Universal Standards, updating the Topic Standards, and the development of Sector Standards. The application of updated and expanded standards for sustainability reporting will help improve the corporate practice of disclosing information on the economic, social and environmental performance of organizations. The results obtained can contribute to the further promotion of sustainability reporting, improving the practice of its preparation, and developing a methodology for comprehensive analysis of economic entities' sustainable growth.
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Kibovskaya, S. V. "Some specific features of non-financial report preparation in accordance with the international “GRI standards”." Problems of Economics and Management of Oil and Gas Complex, no. 10 (2019): 20–24. http://dx.doi.org/10.33285/1999-6942-2019-10(178)-20-24.

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De Oliveira Bellini, Elyrouse Cavalcante, Raimundo Nonato Rodrigues, and Umbelina Cravo Teixeira Lagioia. "Public Sector (Un)Sustainability: a study of GRI adherence and sustainability reporting disclosure standards in Public Institutions and State-Owned Companies of the Public Agency Sector." Cuadernos de Contabilidad 20, no. 49 (June 30, 2019): 1–28. http://dx.doi.org/10.11144/javeriana.cc20-49.psss.

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This study aims to analyze the GRI adherence and disclosure standards of sustainability reports of public and state institutions in the public agency sector. The Global Reporting Initiative Database (GRI) is used for the period 2011-2017, with a sample composed by 177 public agencies. The results show that there is an evolution in the publication of GRI sustainability reports by the public agencies analyzed. However, they represent only 1.8% of the total of all organizations. In addition, a large part does not correspond to the category of integrated reports, received no external assurance, and did not formalize any input or feedback on the report provided by a panel of stakeholders or expert(s), resulting in reports with poor quality and reliability.
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Gunawan, Martin. "Factor Affecting Corporate Social Responsibility Within Global Reporting Initiatives." Media Trend 13, no. 1 (April 24, 2018): 47. http://dx.doi.org/10.21107/mediatrend.v13i1.3210.

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<p class="Body">Many studies describe the Corporate Social Responsibility Disclosure (CSRD) that emerged since 2007 as obligation and deduction of earnings and requires listed companies to perform philantrophy as part of legitimacy act. This research conducted to determines the hypothesis factors of CSRD specified to Global Reporting Initiavites (GRI) standards in 2014 and 2015 that implemented framework GRI G4. The qualitative and quantitative findings using regression analysis test, best equation model, classic assumption test for 22 sustainability reporting showed current ratio, debt to equity, size, institutional ownership and age have significant effects. This research show increasing disclosure and the recurring topics of standardized CSRD from among members of GRI group. </p>
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MYSAKA, Hanna, Ivan DERUN, and Iryna SKLIARUK. "The Role of Non-Financial Reporting in Modern Ecological Problems Updating and Solving." Journal of Environmental Management and Tourism 12, no. 1 (February 21, 2021): 18. http://dx.doi.org/10.14505/jemt.v12.1(49).02.

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The relevance of the paper is due to the conscious demand of society for ecological results data of business against the background of climate change and ecological disasters. The purpose of the article is to develop recommendations aimed at improving informativeness and reliability of the companies’ non-financial reporting on their ecological management. The study is based on a legitimacy and legality analysis of the global practice of compiling and submitting non-financial reporting. It is determined that the Global Reporting Initiative (GRI) Standards are the most popular among the public-interest entities for the preparation of non-financial reporting. The authors have structured a set of current GRI Standards 300 series (Environmental topics) on the issues’ content. The authors have formed practical proposals increasing the informativeness of non-financial reporting, which is made according to the GRI Standards by identifying the need for additional data disclosure about the company’s policies on resource consumption, environmental protection, hazardous emissions and waste management. These proposals will help increase the credibility of non-financial reporting indicators by providing cross-sectional information on the same phenomenon or event in case of the absence of independent control over the statement’s reliability. It will be an important argument in favour of non-financial reporting as a data source for all stakeholders’ decision-making.
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Dissertations / Theses on the topic "GRI standards"

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Danielsson, Filip, and Katarina Dans. "Hållbarhetsrapportering utifrån GRI Standards : En kvantitativ studie om prioritering av ämnesspecifika upplysningar hos svenska företag i enlighet med GRI Standards." Thesis, Södertörns högskola, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-44950.

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Purpose: The purpose of the study is to examine whether the prioritization of subject-specific disclosures in Swedish companies' sustainability reports, which report in accordance with GRI Standards, is in line with previous research where GRI standards have been investigated. Theory: The theoretical frame of reference for the study is formed around legitimacy theory, stakeholder theory and institutional theory. Sustainability reporting is a part of the legitimacy-creating activities that are relevant to the explicit as well as implicit demands on companies in society, and companies in similar industries may tend to imitate or resembleeach other by isomorphism. Method: A quantitative research method is used and together with a content analysis meansto study how sector affiliation affects the prioritization of subject-specific disclosures. The priority measurements used in the study are the topic areas Economy, Environment and Social, which are measured through companies’ materiality analysis and GRI-index. The final sample for the study consists of all companies that reported sustainability in accordance with GRI Standards in 2019 in Sweden after sample-loss, which resulted in a total of 72 companiesand 20 sectors. Collection of empirical data has been produced using the GRI Sustainability Disclosure Database. Conclusion: The empirical results indicate a connection between sector affiliation and companies' choice of subject-specific disclosures in Sweden, where at least one of three disclosures must be prioritized for the sustainability report to be prepared in accordance with GRI Standards. The GRI Standards GRI-index and materiality analysis clarify which subjectarea is prioritized. The study shows that the sector division Financial services prioritizes economic sustainability, Transport, communication and services prioritizes social sustainability and the remaining sector divisions prioritize environmental sustainability. The results are largely in line with previous research that examined GRI standards, where similar results regarding this connection have been demonstrated.
Syfte: Studiens syfte är att undersöka huruvida prioriteringen av ämnesspecifika upplysningar i svenska företags hållbarhetsrapporter, som rapporterar i enlighet med GRI Standards, är i fas med tidigare forskning där GRI-standarder undersökts. Teori: Den teoretiska referensramen för studien formas kring legitimitetsteorin, intressentteorin och institutionell teori. Hållbarhetsrapportering är en del av de legitimitetsskapande aktiviteter som är relevanta för de explicita såväl som implicita kraven som finns på företag i samhället, samt att företag inom likartade sektorer kan tendera att härma eller likna varandra genom olika typer av isomorfism.  Metod: En kvantitativ forskningsmetod används för att med en innehållsanalys undersöka hur sektortillhörighet påverkar prioritering av ämnesspecifika upplysningar i företags hållbarhetsrapporter. För att mäta prioritering i denna studie används ämnesområdena Ekonomi, Miljö, och Social, vilka kvantifieras genom företagens väsentlighetsanalys samt GRI-index. Det slutliga urvalet för studien utgörs av alla företag som hållbarhetsrapporterade i enlighet med GRI Standards år 2019 i Sverige efter bortfall, vilket resulterade i totalt 72 företag och 20 sektorer. Insamling av empiri är framtaget med hjälp av databasen GRI Sustainability Disclosure Database.  Slutsats: Det empiriska resultatet tyder på ett samband mellan sektortillhörighet och företagens val av ämnesspecifika upplysningar i Sverige, där minst en av tre upplysningar måste prioriteras för att hållbarhetsrapporten ska vara upprättad i enlighet med GRI Standards. Genom GRI Standards GRI-index och väsentlighetsanalys tydliggörs vilket ämnesområde som prioriteras. Studien visar att sektorindelningen Finansiella tjänster prioriterar ekonomisk hållbarhet, Transport, kommunikation och tjänster prioriterar social hållbarhet och resterande sektorindelningar prioriterar miljömässig hållbarhet. Resultatet är till större del i fas med tidigare forskning som undersökt GRI-standarder, där liknande resultat gällande detta samband påvisats.
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Cacková, Silvie. "Tvorba reportu CSR s využitím metodiky GRI: případová studie Siemens ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-206043.

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This Master´s Thesis is focused on reporting of Corporate Social Responsibility (CSR reporting). The purpose of this thesis is to create CSR report for company Siemens Czech Republic for the year 2014. Theoretical part is dedicated to introduce the concept of Corporate Social Responsibility and Stakeholder concept. The next part is focused on relation between CSR concept and CSR reporting, its benefits and trends. The last theoretical part introduces applicable standards regarding CSR reporting, the attention is put on company GRI and its reporting framework. Practical part deals with Siemens Czech Republic, there is described process of reporting with disclosed CSR report for this chosen company. The version G3.0 of GRI standard was used for create this report.
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Hansson, Julia, and Pernilla Johansson. "Principbaserade och regelbaserade redovisningsstandarder : En komparativ innehållsanalys av IFRS och GRI." Thesis, Högskolan i Gävle, Företagsekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-23517.

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Syfte: Syftet med denna studie var att jämföra redovisningsstandarderna IFRS och GRI samt granska och analysera i vilken utsträckning de är principbaserade. Studien syftade även till att undersöka i vilken utsträckning standarderna är regelbaserade.   Metod: Denna studie utgår från en hermeneutiks vetenskapstradition med en deduktiv ansats och en kvalitativ metod. Studiens empiriska material har hämtats från redovisningsstandarderna IFRS och GRI. Det insamlade materialet jämfördes mot tidigare forskning och teorier samt presenterades under kapitlet ”Resultat och analys”. Det insamlade materialet analyserades även, med hjälp av en komparativ innehållsanalys och en kodningsmanual, för att avgöra i vilken utsträckning standarderna är princip- och regelbaserade.   Resultat och slutsats: Studiens resultat visar att alla standarder innehåller både principer och regler. De finansiella redovisningsstandarderna tenderar att i större utsträckning vara regelbaserade och hållbarhetsredovisningsstandarderna tenderar att i större uträckning vara principbaserade. Studiens slutsats lyder således att det inte går att kategorisera standarderna som antingen princip- eller regelbaserade. Båda standarderna befinner sig i en gråskala, där de i viss utsträckning, är både principbaserade och regelbaserade.   Uppsatsens bidrag: Det teoretiska bidraget ger ytterligare belägg för att debatten huruvida standarderna kan anses vara princip- eller regelbaserade inte längre bör fortgå som tidigare. Det praktiska bidraget ger företag och standardanvändare en bättre förståelse för att standarderna inte är antingen princip- eller regelbaserade. Vilket skapar en medvetenhet i hur de bör tillämpa standarderna beroende på om de tenderar att vara mer eller mindre princip- eller regelbaserade.   Förslag till fortsatt forskning: Ett förslag till fortsatt forskning inom detta ämnesområde är att tillämpa denna studies tillvägagångssätt och forskningsfrågor på andra standarder, både inom IFRS och GRI men även inom andra normgivningsorgan.
Aim: The aim of this study was to compare the IFRS and GRI accounting standards as well as review and analyze to what extent they are principles-based. The study also aims to examine to what extent the standards are rules-based. Method:This study is based on a hermeneutic science tradition with a deductive approach and aqualitative method. The study's empirical data are collected from the IFRS and GRI accounting standards. The collected material was compared to previous research and theories and presented in the chapter “Results and analysis” The empirical data were also analyzed, using a comparative content analysis and coding manual, to determine to which extent the standards are principles-based and rules-based. Results and Conclusion: Our results show that all standards contain both principles and rules. The financial accounting standards tend to be rules-basedin greater occurrence, whereas sustainability reporting standards tend to be principles-based, in greater occurrence.The study therefore concludes that it isnot possible to categorize the standards as either principles or rules. Both standards are in a gray scale, where they, to some extent ,both are principles- and rules-based. Contributions of the thesis: The theoretical contribution provides further evidence that the debate whether the standards can be considered principles- or rules-based no longer should be continued as before. The practical contribution gives companies and standards users a greater understanding regarding that standards are not either principles- or rules-based. That creates an awareness of how they should apply the standards depending on if they tend to be more or less principles- or rules-based. Suggestions for further research: A proposal for further research in this subject is to apply this study’s approach and research questions on other standards, both in IFRS and GRI but also in other standards organizations.
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Söderström, Anna-Karin. "Hållbarhetsredovisning : Identifiering och prioritering av hållbarhetsfrågor i en verksamhet som Sweco Environment." Thesis, KTH, Industriell ekologi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-215132.

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I en hållbarhetsredovisning redovisar en organisation information om sin påverkan inom ekonomisk, miljömässig och social hållbar utveckling. Några av de inledande stegen i en redovisningsprocess är att identifiera organisationens hållbarhetsfrågor, och att bestämma frågornas prioriteringsordning för att på så sätt kunna bestämma ett väsentligt innehåll till redovisningen. De här stegen av redovisningsprocessen har varit i fokus under arbetet. En identifiering och prioritering av konsultbolaget Sweco Environments hållbarhetsfrågor har gjorts, i det övergripande syftet att lägga en grund för fortsatt arbete med hållbarhetsredovisning på Sweco och i liknande verksamheter. Mål med arbetet har varit att identifiera hållbarhetsfrågorna genom intressentdialog, och att prioritera frågorna för att kunna ge förslag till innehåll i en redovisning för bolaget. Den använda metoden för identifiering och prioritering har också utvärderats och diskuteras, bland annat genom att olika metoder jämförts. Som underlag vid val av metod och källa till mycket information användes GRI Standarder för hållbarhetsredovisning, som därmed också studerades. Det har diskuterats huruvida de här standarderna helt täcker den lag om hållbarhetsredovisning som gäller från den 1 december 2016. En slutsats är att de stämmer så väl överens att ett användande kan rekommenderas, även om standarderna inte skulle bedömas uppfylla lagkraven helt. Att redovisa enligt standarderna bedöms också vara fördelaktigt med tanke på både författare och läsare av en redovisning. Under arbetet har standarderna över lag fungerat bra som hjälpmedel, och de rekommenderas att användas av Sweco och liknande verksamheter. Intressentdialogen genomfördes genom att nio personer ur nio olika intressentgrupper intervjuades. En workshop med anställda hölls också på kontoret i Stockholm. Av de hållbarhetsfrågor som identifierades handlar de fem högst prioriterade om jämställdhet, klimat, resor, medarbetares psykiska hälsa och avfallshantering. Frågorna kan anses relevanta för hela Sweco och även konsultföretag i allmänhet, och de rekommenderas därför att diskuteras som innehåll i en kommande redovisning för Sweco. En slutsats av arbetet är att intressentdialogen passar mycket bra vid identifiering och prioritering av hållbarhetsfrågor och då en hållbarhetsredovisning ska skrivas. Den kan inte bara ge innehåll åt utan även förankra kunskap om redovisningen, både i och utanför organisationen. Intressentdialogen bör dock kompletteras med andra metoder för en mer fullständig väsentlighetsanalys. Slutligen bör hållbarhetsredovisningen knytas ordentligt till verksamhetens befintliga hållbarhetsarbete, strategi och mål, både för att få ett trovärdigt innehåll och för att kunna fungera som ett verktyg för hållbar utveckling.
In a sustainability report, an organization is informing about its economic, environmental and social impact on sustainable development. Initial steps of the reporting process are to identify topics of sustainability that are relevant for the organization in question, and to prioritize them so that a relevant content can be decided for the report. These two steps in the reporting process have been in focus during the study. The sustainability topics of the consulting company Sweco Environment have been identified and prioritized, for the overall aim of providing a basis for a continued work with sustainability reporting at the parent company Sweco and in similar organizations. The objectives were to identify topics by holding a stakeholder dialogue, and to prioritize the topics to be able to suggest content for a report of the company. The used method for identification and prioritization has also been evaluated and discussed, by comparing different methods to each other for example. The GRI Standards for sustainability reporting were extensively used, when methods were chosen and for searching information in general. Therefore, the standards were also thoroughly studied. It is discussed whether the law of sustainability reporting, which is effective from 1 December 2016, can be fully followed by using the GRI Standards. A conclusion is that they correspond to such an extent that using the standards would be favorable, even if they would not correspond entirely. Also, to report in accordance with the standards is assessed to be favorable considering the writers as well as readers of a report. The standards have worked well as a tool during the thesis work and are recommended to use for sustainability reporting by Sweco and similar enterprises. In the stakeholder dialogue, one person from each of the nine stakeholder groups head/management, sustainability coordinator, junior consultant, senior consultant, supplier, competitor, customer, none governmental organization and academy/university was interviewed. Also, a workshop was held at the office in Stockholm. Among the identified sustainability topics, the five most material were found to be equality, climate, travelling, mental health of employees and waste management. A conclusion is that the topics are relevant for Sweco and for consulting companies in general, why they could be discussed for a future sustainability report of Sweco. A conclusion from the work is that the stakeholder dialogue is a highly suitable method for identifying and prioritizing topics when writing a sustainability report. Apart from defining the report content it can be used for establishing a knowledge base about the reporting process inside and outside of the organization. However, the method should be complemented with others for a more complete materiality analysis. The semi-structured interview method that was used is also suitable in the context. Finally, the sustainability report has to be properly linked to ongoing sustainability work, strategies and goals of the organization in order to be reliable and have the possibility to work as a tool for a sustainable development.
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Santana, Paula Peste. "Nova School of Business & Economics: Sustainability report." Master's thesis, NSBE - UNL, 2012. http://hdl.handle.net/10362/9547.

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A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and Economics
This work project consists of a sustainability report proposal for NovaSBE, consolidating its strategic goals of preparing students for sustainable development challenges of today’s organizations and communication towards stakeholders. This proposal arouses from the partnership with the Consultancy firm for Sustainable Development Sair da Casca. The first assignment given by the company consisted of building a sustainability observatorium that included the top 25 Portuguese companies’ sustainability practices. However, during the process, the company realized such a benchmarking tool already existed so that it did not make sense to develop it. It was then that from the alignment of interests between the company and the Field Lab purpose emerged the idea of a sustainability report for the school. To conduct a Sustainability Report Proposal for NovaSBE, the previous experience of collecting data on the top 25 companies’ sustainability practices allowed for a deeper knowledge on sustainability reporting.The Global Reporting Initiative sustainability reporting standards were chosen to carry this project out considering that its wider acceptance applies for NovaSBE’s internationalization ambitions. Nonetheless, the standard framework was adjusted to NovaSBE’s specificities in what sustainability is concerned. Overall, the results from this report’s proposal show that although NovaSBE has already taken several sustainability related measures they lack on strategic orientation and coordination, so that their full potential is not being achieved. Taking into consideration the conclusions, several recommendations for future sustainability reports are presented.
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Naidu, Mohana Balakrishnan. "Corporate Sustainability: How can GRI guidelines and ISO standards complement each other and relate with the SDGs?" Thesis, Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-42549.

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This study aims to establish an understanding of corporate sustainability and how companies communicate their sustainability. It also evaluates how sustainability reporting is addressed by various corporate companies by using GRI reporting guidelines and ISO standards, and also how these standards and guidelines are helping the companies to achieve Sustainable Development Goals. A literature review was conducted to understand the various approaches to developing a sustainability report. A theoretical relationship matrix was carried out to establish the relationship of ISO standard (clauses are the section in ISO standard which defines the action or requirements to be carried out, ISO in this research is used to represent the various important areas in a company) with the GRI guidelines (disclosure, are the section used to report contextual information about an organization and its sustainability reporting practices), and a list of the number of SDGs which each GRI disclosure and ISO standard achieves was developed. Four industrial sectors were selected and one company in each sector was used as a case study. The SDG impact assessment web-based tool was used to represent the information provided by the companies in their sustainability report/annual report. From the case studies, it was understood that, out of 4 companies, two companies employed GRI reporting guidelines i.e 2 companies used twin approaches for reporting their sustainability and 2 companies used inside-out reporting approaches. Whereas all the companies had ISO 14001:2015 certification, 3 out of 4 companies had ISO 9001:2015 certification and 2 out of 4 had companies ISO 45001:2018 certified. With this, we can understand a broad picture of corporate sustainability, and in-depth sustainability analysis of one industrial sector from the companies point of view has to be carried out in future.
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Berlin, Malin. "Hållbarhet till nya nivåer : En analys av vilka indikatorer i GRI Standards som är väsentliga för ett medelstort företag i skobranschen." Thesis, Linnéuniversitetet, Institutionen för biologi och miljö (BOM), 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-98149.

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I dag ställs allt större krav på företags hållbarhetsarbete och det är inte längre frågan om ett företag ska hållbarhetsredovisa, utan snarare vad och hur. Det finns flera verktyg för att utarbeta en hållbarhetsredovisning, där Global Reporting Initative (GRI) Standards är den mest använda metoden. GRI Standards tillhandahåller riktlinjer för hur en hållbarhetsredovisning kan utformas, som då kan öka i trovärdighet och legitimitet. Vidare är en intressentanalys en kartläggning av företagets intressenter och kan ge svar på vad som bör göras för att vara attraktiv både på marknaden och som arbetsgivare i ett längre perspektiv. En intressentanalys bör alltid ligga till grund för en hållbarhetsredovisning.  Den här studien syftar till att identifiera vilka indikatorer i GRI Standards som är väsentliga för ett medelstort företag i skobranschen. Med en befintlig intressentanalys från ett medelstort företag i skobranschen, intervju med hållbarhetschefen på det aktuellt företaget samt GRI Standards resulterade studien i en förteckning över vilka GRI-indikatorer som är väsentliga för företaget att ha med i en hållbarhetsredovisning. GRI Standards enligt Core option ställer krav på vilka upplysningar som ska finnas i en hållbarhetsredovisning. Upplysningarna, indikatorerna, finns listade i standarden, men ska filtreras så att bara väsentliga aspekter i den redovisade verksamheten belyses. Därför måste väsentlighetsanalysen göras innan man kan avgöra om en redovisning når upp till standarden. Upplysningarna i Paul Brunngård AB:s senaste hållbarhetsredovisning jämfördes med förteckningen över väsentliga indikatorer som togs fram i denna studie. Jämförelsen visar att företaget är på god väg att nå upp till en hållbarhetsredovisning i enlighet med GRI Standards Core option.
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Anundi, Lisa, and Malin Hultman. "Följder av en standardförändring : En kvalitativ studie om hur företags hållbarhetsredovisning och hållbarhetsarbetepåverkas av standardbytet från G4 till GRI Standards." Thesis, Örebro universitet, Handelshögskolan vid Örebro Universitet, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-67660.

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Jiroušková, Jitka. "Reportování společenské odpovědnosti ve vybrané společnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-201713.

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The Master´s Thesis is focused on reporting of Corporate Social Responsibility. The purpose of this thesis is create CSR report for company PATRIA Kobylí, a.s. Theoretical part is dedicated to formation, development and current forms CSR, including advantages and disadvantages CSR. Besides three pillars are mentioned, which are basis for the concept CSR. A part of thesis is focused on CSR reporting, its benefits and trends. Further, applicable standards this concept are introduced. The attention is put on GRI standard and reporting frame G4. Content of practical part are analysis and evaluation current activities in company PATRIA Kobylí, a.s. and create CSR report for this company. The latest version GRI standard G4 was used for create this report.
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Bláhová, Veronika. "Analýza přístupu firem ke společenské odpovědnosti v porovnání s požadavky standardu GRI." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-164017.

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The Master's thesis deals with the analysis of performance requirements of the standard GRI (Global Reporting Initiative) in selected companies. Standard GRI is considered as an internationally recognized tool for creating reports on corporate social responsibility (CSR). The theoretical part is initially focused on the characteristics of the concept of corporate social responsibility and the included areas, afterwards it describes variety of options how to assess CSR activities. The largest space is devoted to the GRI standard and its most current version of guidelines for reporting G3.1. These guidelines are the background for analysis and evaluation of CSR reports. The result of the analysis is to find shortages and to summarize important steps which should be a guide for companies how to approach to the reporting in better and more efficient way.
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Books on the topic "GRI standards"

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Qing bao wen xian gong zuo biao zhun hua gai lun. Beijing: Beijing tu shu guan chu ban she, 1997.

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Zhongguo kuai ji gai ge li lun yu shi jian. Beijing Shi: Min zhu yu jian she chu ban she, 2003.

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Korneev, Viktor, Larisa Gagarina, and Mariya Korneeva. Visualization in scientific research. ru: INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1029660.

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The textbook describes the methods of graphical representation of the results of the calculation of physical and engineering problems, represented by specialized programs and operating system tools. The graphic capabilities of the MATLAB package, which, along with powerful calculation tools, has excellent computer graphics, are studied in detail. A number of visualization tasks are solved by computer graphics programming methods in C++. The GDI GUI functions are used from the set of system API functions that the Windows operating system provides to the user. All examples in C++ are tested in the Visual Studio 2008 project development environment. The issues of interaction between the MATLAB package and programs written in C++ in the Visual Studio environment are considered. Meets the requirements of the federal state educational standards of higher education of the latest generation. For students studying in the field of training "Software Engineering".
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China. Cai zheng bu. Gan bu jiao yu zhong xin, ed. Shi jie mao yi zu zhi yu kuai ji gai ge. Beijing: Zhongguo cai zheng jing ji chu ban she, 2004.

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Vuković, Miodrag Miško. Sloboda političkog udruživanja u postkomunističkoj Crnoj Gori i međunarodni standardi. Podgorica: Centar za Ustavno pravo Crnr Gore, 2005.

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Seminario internazionale (1994 San Miniato, Italy). Gli standard per la descrizione degli archivi europei: Esperienze e proposte : atti del Seminario internazionale San Miniato, 31 agosto - 2 settembre 1994. [Roma]: Ministero per i beni culturali e ambientali, Ufficio centrale per i beni archivistici, 1996.

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Standards, principles, and techniques in quantity food production. 4th ed. New York: Van Nostrand Reinhold, 1988.

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Gao deng jiao yu zhi liang bao zhang ti xi gai lun: Gaodeng jiaoyu zhiliang baozhang tixi gailun. Beijing: Beijing shi fan da xue chu ban she, 2004.

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Zheng fu ji xiao guan li gai lun. Beijing: Qing hua da xue chu ban she, 2007.

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Zhi ye zi ge kao shi gai lun. Wuhan: Hua zhong shi dan da xue chu ban she, 2002.

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Book chapters on the topic "GRI standards"

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Nhamo, Godwell. "Sustainability Reporting Through UNGC at Unisa: Opportunities and Challenges in Mainstreaming GRI Standards and the SDGs." In Sustainable Development Goals Series, 187–201. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-70948-8_13.

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Machain, Gisel, Cristina Santhià, Giacomo Ciambotti, and Maria Fernanda Figueroa. "The Quality of Information of GRI Standards in an Emerging Economy: Evidence from Green Accounting Practices in Argentina." In Responsible Management in Emerging Markets, 137–58. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-76563-7_6.

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Grimme, Christian, Joachim Lepping, Alexander Papaspyrou, Philipp Wieder, Ramin Yahyapour, Ariel Oleksiak, Oliver Wäldrich, and Wolfgang Ziegler. "Towards A Standards-Based Grid Scheduling Architecture." In Grid Computing, 147–58. Boston, MA: Springer US, 2008. http://dx.doi.org/10.1007/978-0-387-09457-1_13.

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Travostino, Franco. "Relevant Emerging Network Architecture from Standards Bodies." In Grid Networks, 67–79. Chichester, UK: John Wiley & Sons, Ltd, 2006. http://dx.doi.org/10.1002/0470028696.ch4.

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Cali, Umit, Murat Kuzlu, Manisa Pipattanasomporn, James Kempf, and Linquan Bai. "Smart Grid Standards and Protocols." In Digitalization of Power Markets and Systems Using Energy Informatics, 39–58. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-83301-5_3.

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Enderle, Günter. "10 Jahre Graphische Standards." In GI/OCG/ÖGI-Jahrestagung 1985, 15–34. Berlin, Heidelberg: Springer Berlin Heidelberg, 1985. http://dx.doi.org/10.1007/978-3-642-70639-4_2.

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Uslar, Mathias, Michael Specht, and Robert Bleiker. "Betrachtung internationaler Standards im Rahmen der Referenzarchitektur." In IT-Architekturentwicklung im Smart Grid, 191–226. Berlin, Heidelberg: Springer Berlin Heidelberg, 2012. http://dx.doi.org/10.1007/978-3-642-29208-8_8.

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Lynden, Steven, Oscar Corcho, Isao Kojima, Mario Antonioletti, and Carlos Buil-Aranda. "Open Standards for Service-Based Database Access and Integration." In Grid and Cloud Database Management, 3–21. Berlin, Heidelberg: Springer Berlin Heidelberg, 2011. http://dx.doi.org/10.1007/978-3-642-20045-8_1.

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Appasani, Bhargav, Jaya Bharata Reddy Maddikara, and Dusmanta Kumar Mohanta. "Standards and Communication Systems in Smart Grid." In Energy Systems in Electrical Engineering, 283–327. Singapore: Springer Singapore, 2018. http://dx.doi.org/10.1007/978-981-13-1768-2_9.

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Scheller, Angela. "Dokumenten-Standards: Stand und Wertung." In GI — 17. Jahrestagung Computerintegrierter Arbeitsplatz im Büro, 369–81. Berlin, Heidelberg: Springer Berlin Heidelberg, 1987. http://dx.doi.org/10.1007/978-3-662-01110-2_27.

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Conference papers on the topic "GRI standards"

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Haladu, Alhassan. "Challenges of Gri Sustainability Disclosure Standards Adoption by Africa’s Two Largest Economies." In ICBSI 2018 - International Conference on Business Sustainability and Innovation. Cognitive-Crcs, 2019. http://dx.doi.org/10.15405/epsbs.2019.08.1.

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Geren, Necdet, and Çagri Uzay. "A Translation Technique: Dimensionless Ratings and Conversion Factors Between ISO and AGMA Gear Standards." In ASME 2016 International Mechanical Engineering Congress and Exposition. American Society of Mechanical Engineers, 2016. http://dx.doi.org/10.1115/imece2016-65123.

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ISO and AGMA Standards are the most commonly used accurate approaches while designing a gear. But the most important gear design outputs that are module (m) and face width (b) are obtained from both of the approaches always differ from each other even under the same input parameters. Therefore, gear designers require detailed knowledge on the relative comparison of design outputs including cost. And a translation technique using conversion factors in between the standards are demanded as a stated need in the literature. Hence, this paper firstly obtains dimensionless gear rating numbers (GRi) to rate the design results of spur gears determined from both ISO 6336 and ANSI/AGMA 2101-D04 Standards, and then derives correlation equations to generate dimensionless conversion factors (CFs) to convert the design results obtained from ISO to AGMA. The CFs allow designers to move from one standard to another very easily. This enables engineering students and designers to meet the ever changing needs of global market.
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ÇERA, Elona, Aleš GREGAR, Jana MATOŠKOVÁ, and Zuhair ABBAS. "RESPONSIBLE COMPETITIVENESS FACTORS AND COMPETITIVE ADVANTAGE: A SOCIALLY RESPONSIBLE - HRM PERSPECTIVE." In International Management Conference. Editura ASE, 2022. http://dx.doi.org/10.24818/imc/2021/04.02.

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Over the past decade, the notion of sustainability has received increasing attention in both practice and research. The main goal of this study is to contribute to CSR and HRM research by developing a framework for Socially Responsible HRM (SR-HRM) practices and competitive adavantage throw responsible competitiveness factors. For the purpose of this study, an exhaustive literature review has been conducted with particular focus on high-quality journals with a proven influence in the HRM filed. Concerning searching strategy are analysed forty-two papers published in Q1 and Q2 journal ranking (SJR), two reports published from Global Reporting Initiative (GRI) and Eurepean Commision, four books on the filed of HRM, and two papers published on Q3 journal ranking (SJR). The literature review results show that SR-HRM has become an important and irreversible component of doing business. Some SR-HMR practices such as: potential to attract and retain the most motivated employees; opportunities for continuous development and training; company’s capacity to manage employee relationships and conflict resolution; the ability to communicate relevant information fluently, transparently, and foster productive dialogue; enhancement of diversity as a core value; remuneration policy; company justice system; sanitation and safety standards; and work-life balance, when properly implemented, enhance competitive advantage.
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French, Jesse J., and John M. Henshaw. "Development of a Mechanical Damage Classification System for Use in the Post Construction Code for Nonmetallic Repair of Piping and Pressure Vessels." In ASME 2009 Pressure Vessels and Piping Conference. ASMEDC, 2009. http://dx.doi.org/10.1115/pvp2009-78099.

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ASME PCC-2, Repair of Pressure Equipment and Piping, Article 4.1, addresses the repair of high-pressure systems with nonmetallic composite systems and generally permits the repair of dents and gouges in paragraph 1.2(b) with certain substrate preparation requirements. Research done at The University of Tulsa along with meta-analysis of the work preformed over the last three decades at PRCI, GRI and Battelle has shown that classification of mechanical damage must be further refined and delineated to adequately address all applicable facets of non-metallic repair. This paper covers the author’s work with the Nonmetallic Repair Subgroup (SG NMR) to classify types of mechanical damage and the associated permissible repair methods. These damage classifications are set to be included in future editions of the PCC-2. The types of mechanical damage that were considered for this research were dents, cracks, gouges and certain repairable combinations of the three. Specific definitions are laid forth for the damage types and their subclasses along with geometric nomenclature in an attempt to standardize classification across the differences in the international standards. Other forms of mechanical damage and associated amplifying factors exist and are issues that pipeline and refinery assurance managers are concerned with. Additional examples of mechanical damage that are often considered for non-metallic repair are wrinkles and wrinkle bends, creases, buckling points and seismic folds. A common amplifying factor for mechanical damage is that increased corrosion rates often appear at the site of damage due to breeching of protective coatings or creation of extreme geometries that facilitate crevice corrosion, or the development of residual stresses.
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Zhang, Fan, Nathan Branam, Benjamin Zand, and Mark Van Auker. "A New Approach to Determine the Stresses in Buried Pipes Under Surface Loading." In 2016 11th International Pipeline Conference. American Society of Mechanical Engineers, 2016. http://dx.doi.org/10.1115/ipc2016-64050.

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All buried pipes experience loading from the weight of soil overburden. When pipelines cross railroads, roads, parking lots or construction sites, the pipes also experience live surface loading from vehicles on the ground, including heavy construction equipment in some scenarios. The surface loading results in through-wall bending in pipes, which generates both hoop stress and longitudinal stress. Current standards limit the stresses in buried pipes to maximum values in terms of hoop stress, longitudinal stress and combined biaxial stress. An early approach to estimating stresses and deformations in a pipe subjected to surface loads dates back to Spangler’s work in the 1940s. Many models have been developed since then. API RP 1102 provides guidance for the design of pipeline crossings of railroads and highways following the model developed by Cornell University for the Gas Research Institute (GRI). The Cornell model was developed only based on experiments on bored pipes crossing a railroad or a highway at a near-right angle. The live surface loading distribution is also limited to the wheel-layout typical of railroad cars and highway vehicles. Most other existing models only focus on the hoop stress in the pipe. In this paper, a new approach to determine the stresses in buried pipes under surface loading is introduced. The approach is suitable for assessing pipes beneath any type of vehicle or equipment at any relative position and at any angle to the pipe. First, the pressure on the pipe from surface loading is determined through the Boussinesq theory. Second, both hoop stress and longitudinal stress in the pipe are estimated. The hoop stress is estimated through the modified Spangler stress formula proposed by Warman and his co-workers (2006 and 2009). The longitudinal stress, due to local bending and global bending, is estimated by the theory of beam-on-elastic-foundation. The modulus of foundation can be determined through the soil-spring model developed by ASCE. The hoop stress, longitudinal stress and the resulting combined biaxial stress can then be compared against their respective limits from a pertinent standard to assess the integrity of the pipe and determine the proper remediation approach, if necessary. The performance of the proposed approach is compared in this study with the experimental results in the literature and the predictions from API RP 1102.
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DeBlasio, Richard, and Cherry Tom. "Standards for the Smart Grid." In 2008 IEEE Energy 2030 Conference. IEEE, 2008. http://dx.doi.org/10.1109/energy.2008.4780988.

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Yang, Wei-Zhe. "An Invitation to Non-standard Analysis." In 2010 IEEE International Conference on Granular Computing (GrC-2010). IEEE, 2010. http://dx.doi.org/10.1109/grc.2010.52.

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Frost, Simon R. "An International Standard (ISO) for GRP Pipelines and Piping Systems." In ASME 2001 Engineering Technology Conference on Energy. American Society of Mechanical Engineers, 2001. http://dx.doi.org/10.1115/etce2001-17038.

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Abstract Over the last few years the number of standards relating to the use and implementation of GRP pipelines and piping systems has dramatically proliferated. A working group under ISO TC 67 was formed in an attempt to produce a single international standard with the aim to amalgamate and harmonise the many country wide standards. Standards that were considered in this amalgamation included ASTM F 1173, API 15 HR, BS 7159, ASME B31.3 and the Shell DEP. The work group consisted of members from the oil and gas industry, suppliers and local Health and Safety Executives. The basis of the document was the old UKOOA specification for the GRP for off-shore systems. The scope of the this new ISO standard was broadened in terms of both application and service conditions. The new ISO standard comprises 4 sections, scope, qualification, system design and installation/operation. The key points of the sections are; Qualification procedures are performance based, i.e. the emphasis is on suppliers to demonstrate performance. Care was taken with this new standard to minimise the test burden without compromising on technical rigour. System design procedures were defined which balanced existing design practices and experience with the limited amount of technical data. Installation and operational procedures were selected to enhance the use of GRP in many applications. Typical damage mechanisms and defects that could possibly occur were documented with recommendations made of relevant inspection techniques and repair options. The issue date for this ISO standard is mid 2001.
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Tyreman, Gary, Mark Linesch, Stephen Wheat, and Andre Hill. "Grid standards---What's inside the grid? a discussion of standards and the future of computing." In the 2006 ACM/IEEE conference. New York, New York, USA: ACM Press, 2006. http://dx.doi.org/10.1145/1188455.1188529.

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Abadie, Lana, Paolo Badino, Jean-Philippe Baud, James Casey, Akos Frohner, Gilbert Grosdidier, Sophie Lemaitre, et al. "Grid-Enabled Standards-based Data Management." In 24th IEEE Conference on Mass Storage Systems and Technologies (MSST 2007). IEEE, 2007. http://dx.doi.org/10.1109/msst.2007.4367964.

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Reports on the topic "GRI standards"

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None, None. Interconnection Standards for Combined Heat and Power (CHP) - State Standards that Impact Interconnection to the Electric Distribution Grid. Office of Scientific and Technical Information (OSTI), April 2020. http://dx.doi.org/10.2172/1643231.

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Greer, Christopher, David A. Wollman, Dean E. Prochaska, Paul A. Boynton, Jeffrey A. Mazer, Cuong T. Nguyen, Gerald J. FitzPatrick, et al. NIST Framework and Roadmap for Smart Grid Interoperability Standards, Release 3.0. National Institute of Standards and Technology, October 2014. http://dx.doi.org/10.6028/nist.sp.1108r3.

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Gowri, Krishnan, Richard M. Pratt, Francis K. Tuffner, and Michael CW Kintner-Meyer. Vehicle to Grid Communication Standards Development, Testing and Validation - Status Report. Office of Scientific and Technical Information (OSTI), September 2011. http://dx.doi.org/10.2172/1029430.

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Song, Eugene Y., Cuong Nguyen, and Avi Gopstein. Review of smart grid standards for testing and certification landscape analysis. Gaithersburg, MD: National Institute of Standards and Technology, April 2019. http://dx.doi.org/10.6028/nist.tn.2042.

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Gopstein, Avi, Cuong Nguyen, Cheyney O'Fallon, Nelson Hastings, and David Wollman. NIST framework and roadmap for smart grid interoperability standards, release 4.0. Gaithersburg, MD: National Institute of Standards and Technology, February 2021. http://dx.doi.org/10.6028/nist.sp.1108r4.

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Gopstein, Avi, Cuong Nguyen, Danielle Sass Byrnett, Kerry Worthington, and Christopher Villarreal. Framework and roadmap for smart grid interoperability standards regional roundtables summary report. Gaithersburg, MD: National Institute of Standards and Technology, January 2020. http://dx.doi.org/10.6028/nist.ir.8284.

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Cypher, David E., and Nada T. Golmie. NIST Priority Action Plan 2: Guidelines for Assessing Wireless Standards for Smart Grid Applications. Gaithersburg, MD: National Institute of Standards and Technology, January 2011. http://dx.doi.org/10.6028/nist.ir.7761.

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Basso, T. IEEE 1547 and 2030 Standards for Distributed Energy Resources Interconnection and Interoperability with the Electricity Grid. Office of Scientific and Technical Information (OSTI), December 2014. http://dx.doi.org/10.2172/1166677.

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Zilberman, Mark. "Doppler De-boosting" and the Observation of "Standard Candles" in Cosmology. Intellectual Archive, July 2021. http://dx.doi.org/10.32370/iaj.2552.

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“Doppler boosting” is a well-known relativistic effect that alters the apparent luminosity of approaching radiation sources. “Doppler de-boosting” is the same relativistic effect observed but for receding light sources (e.g. relativistic jets of AGN and GRB). “Doppler boosting” alters the apparent luminosity of approaching light sources to appear brighter, while “Doppler de-boosting” alters the apparent luminosity of receding light sources to appear fainter. While “Doppler de-boosting” has been successfully accounted for and observed in relativistic jets of AGN, it was ignored in the establishment of Standard candles for cosmological distances. A Standard Candle adjustment of Z>0.1 is necessary for “Doppler de-boosting”, otherwise we would incorrectly assume that Standard Candles appear dimmer, not because of “Doppler de-boosting” but because of the excessive distance, which would affect the entire Standard Candles ladder at cosmological distances. The ratio between apparent (L) and intrinsic (Lo) luminosities as a function of the redshift Z and spectral index α is given by the formula ℳ(Z) = L/Lo=(Z+1)α -3 and for Type Ia supernova appears as ℳ(Z) = L/Lo=(Z+1)-2. “Doppler de-boosting” may also explain the anomalously low luminosity of objects with a high Z without the introduction of an accelerated expansion of the Universe and Dark Energy.
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Gao, David Wenzhong, Eduard Muljadi, Tian Tian, Mackay Miller, and Weisheng Wang. Comparison of Standards and Technical Requirements of Grid-Connected Wind Power Plants in China and the United States. Office of Scientific and Technical Information (OSTI), September 2016. http://dx.doi.org/10.2172/1326717.

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