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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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Arulanandam, Benedict Valentine, and Yan Ran Lee. "How integrated is Integrated Reporting? From a Malaysian Perspective." SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS 1, no. 1 (March 30, 2021): 17. http://dx.doi.org/10.29259/sijdeb.v1i1.17-40.
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The lack of coherence, transparency and accountability in traditional financial reporting, led the International Integrated Reporting Council (IIRC) to developed Integrated Reporting (IR) in 2010. This study draws the attention towards the top 50 public listed companies listed in Malaysian Stock Exchange as per asset size, and their fulfilment towards voluntary IR disclosures. This study is also conducted to examine the organisational characteristics that foster the IR initiative. Most of the Malaysian PLCs are complied with ISO 26000 standards and GRI G4 guidelines. The compliance of these both standards and guidelines are contributing to the adoption of IR as there are all inter-related. A comparison has been made among ISO 26000, GRI G4 and IR framework to develop a common ground for the non-financial reporting frameworks and guidelines. This study is qualitative and descriptive in nature. The findings reveal that although there were traces of the fulfilment of all requirements with regard to ISO 26000, which was 32% and GRI and IR was 12% respectively, there were much to be done to encourage PLCs to incorporate such reporting guidelines. It was also found that, government-linked companies have greater fulfilment of these requirements.
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Yuliarini, Sarah, Ku Nor Izah Bt Ku Ismail, and Tantri Bararoh. "Concept of Remuneration and Management Behavior Evaluation in Indonesia." Asian Journal of Accounting Research 2, no. 1 (May 31, 2017): 1–6. http://dx.doi.org/10.1108/ajar-2017-02-01-b001.
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Environmental Accounting (EA) practices have developed rapidly in some countries and have a positive impact on their organizations. Sustainability report (SR) as an indicator of EA practices helps company gain a better reputation and it is set by management. However, some ASEAN countries including Indonesia do not have relevant accounting standards on the environment. EA practice is still not widely known in Indonesia, although, internationally there have been standards that provide guidelines for aspect of the environment such as the Global Reporting Initiative (GRI). Another aspect in GRI is remuneration. Remuneration is part of personnel cost which is a motivation about the positive effects of EA practices to disclose management concern. This research introduces a tool to evaluate a remuneration structure and the consistency of EA practices in the Sustainability Report.
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Chersan, Ionela Corina, Gabriela Ignat, George Ungureanu, Ion Sandu, Carmen Luiza Costuleanu, Cristina Simeanu, and Catalin Razvan Vintu. "Assurance of the Sustainability Reports from the Chemical Industry Practices and trends." Revista de Chimie 69, no. 3 (April 15, 2018): 636–41. http://dx.doi.org/10.37358/rc.18.3.6165.
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This study was carried out to identify the most recent practices in the audit of the sustainability reports of the companies from the chemical industry, whether they are integrated or not. For this purpose, we analyzed the annual/sustainability reports list available on the GRI website under the name GRI Sustainability Disclosure Database. As the results of the study, we argue that, due to environmental and social hazards associated with chemical industries, a duty to report on Corporate Social Responsibility (CSR) and to audit these reports according to specified standards would need to be introduced.
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Bednárová, Michaela, Roman Klimko, and Eva Rievajová. "From Environmental Reporting to Environmental Performance." Sustainability 11, no. 9 (May 2, 2019): 2549. http://dx.doi.org/10.3390/su11092549.
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This paper identifies factors influencing environmental disclosure and environmental performance of the top 100 Fortune Global companies. The analysis identifies whether they follow the Global Reporting Initiative (GRI) standards to gain and maintain legitimacy with relevant stakeholders. Other factors such as sector and region are taken into account, with empirical testing of a model for the relationship between the extent of environmental disclosure (measured by the developed index based on GRI indicators), sector membership, region, and actual environmental performance. Evidence exists that the main factors related to actual environmental performance were the region and level of environmental disclosure.
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Ankele, Kathrin, and Judith Winterstein. "Worauf es bei einer Wesentlichkeitsanalyse ankommt." Ökologisches Wirtschaften - Fachzeitschrift, no. 2 (May 27, 2021): 30–34. http://dx.doi.org/10.14512/oew360230.
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Die Bestimmung wesentlicher Nachhaltigkeitsaspekte ist durch Standards wie GRI und DNK zwar zum festen Bestandteil der Nachhaltigkeitsberichterstattung geworden, gleicht häufig jedoch eher einer Pflichtübung. Um den Nutzen für eine Organisation und ihre Stakeholder zu erhöhen, sollten einige Punkte beachtet werden.
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Fedorova, E. A., L. E. Khrustova, and I. S. Demin. "The Quality Evaluation of Non-Financial Information Disclosure on GRI Standards by Russian Companies." Zhurnal Economicheskoj Teorii 17, no. 2 (2020): 412–23. http://dx.doi.org/10.31063/2073-6517/2020.17-2.14.
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Endovitsky, Dmitry, Larisa Nikitina, and Dmitry Borzakov. "Corporate social responsibility: comprehensive analysis." LAPLAGE EM REVISTA 7, no. 3A (September 6, 2021): 212–25. http://dx.doi.org/10.24115/s2446-6220202173a1394p.212-225.
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The article presents the results of the study conducted by the authors on the assessment of the progress of the corporate social responsibility of Russian companies in various industries on the basis of public information. The authors have developed a method of rapid assessment of the progress of corporate social responsibility, distinguished by the composition of indicators presented in public nonfinancial reporting, harmonized with the requirements of Global Reporting Initiative (including GRI G4 and GRI Standards) and available for calculation and interpretation by a wide range of stakeholders, which allows conducting a review diagnostics of the dynamics of responsible practices and comparative analysis of companies.
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Marín Andreu, Laura, and Esther Ortiz-Martínez. "Non-financial information of Spanish companies and financial evolution." Social Responsibility Journal 14, no. 4 (October 1, 2018): 782–801. http://dx.doi.org/10.1108/srj-08-2017-0145.
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Purpose The purpose of this paper is to study the evolution of the non-financial information reporting in Spain and evaluate if it is related to the financial evolution of the companies. Design/methodology/approach Sustainability reporting has been studied based on the Global Reporting Initiative (GRI) standards. The sample gathers Spanish large firms listed on the IBEX 35 in 2010. The period of the analysis covers six years, from 2010 to 2015. Findings The main results are that almost every company applies the GRI standards to the reports. The common is to apply limited or moderated assurances to the reports and ask for the insurance of the “big four.” The reporting is evolving from specific corporate social responsibility reports to the integrated reports which join financial and non-financial performances. The evolution of the earning per share and dividend per share (DPS) of the companies is moderately related with the sustainable reporting and highlights the positive relationship between the last GRI version, the combination level of assurance and the use of engineering firms with the financial evolution, mainly DPS. Originality/value The most important contribution of this paper is to add some extra information to the relationship between non-financial information and financial features of the companies, and in the case of Spain, where there are not so many previous studies and it is an important benchmark in Europe.
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Samarina, Vera, Tatiana Skufina, and Aleksandr Samarin. "The experience of using GRI Standards in sustainable development reports by Russian industrial corporations." E3S Web of Conferences 208 (2020): 07011. http://dx.doi.org/10.1051/e3sconf/202020807011.
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Some moments in the history of the formation of the concept and the modern components of the mechanism of industrial corporations sustainable development, which comprehensively combines the managerial, economic, social and environmental aspects have been presented in the paper. The experience of disclosing information in the field of sustainable development by the largest metallurgical corporations having assets in the Russian Federation has been presented and analyzed as well. The research has shown that using the unified GRI Standards recommendations, management of each corporation independently determines the number and composition of indices required to assess the Triple Bottom Line. It has been concluded that the lack of a unified methodology for disclosing information in the field of achieving sustainable development results does not allow corporations to compare them, since one of the main principles of scientific research, i.e. the principle of results comparability is violated. The following authors’ position is defended: in order to eliminate the reasons that complicate the comparative assessment of the results of sustainable development of industrial corporations, the reporting methodology needs to be improved.
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García-Sánchez, I. M., M. E. Gómez-Miranda, F. David, and L. Rodríguez-Ariza. "Board independence and GRI-IFC performance standards: The mediating effect of the CSR committee." Journal of Cleaner Production 225 (July 2019): 554–62. http://dx.doi.org/10.1016/j.jclepro.2019.03.337.
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Gunawan, Prayogo, and Carmel Meiden. "Analisis Kepatuhan Sustainbility Reporting PT. Aneka Tambang, Tbk. Berdasarkan GRI Standards, AA1000AP dan AA1000AS." Jurnal Ilmu Komputer dan Bisnis 12, no. 1 (May 1, 2021): 187–95. http://dx.doi.org/10.47927/jikb.v12i1.104.
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Dampak kegiatan dari kegiatan operasional Perusahaan dapat memiliki pengaruh yang beragam. Hal ini akan menunjukan perhatian dan kesadaran Perusahaan terhadap seluruh pemangku kepentingan bahwa dalam pencapaian tujuan yaitu laba yang maksimal akan berdampak pada sosial dan lingkungan. Maka pembangunan berkelanjutan diupayakan untuk pemenuhan kelangsungan hidup generasi sekarang tanpa mengancam kelangsungan hidup untuk generasi mendatang dengan memperhatikan keseluruhan aspek. Hal ini tercermin dalam kepatuhan Perusahaan dalam sustainbility reporting yang sesuai dengan standar-standar yang berlaku, yaitu seperti GRI Standards, AA1000AP dan AA1000AS. Dengan menggunakan metode purposive sampling, sampel penelitian dari Perusahaan pertambangan yaitu PT. Aneka Tambang, Tbk. yang terdaftar di Bursa Efek Indonesia pada periode 2017-2019. Hasil Penelitian menunjukan bahwa secara keseluruhan PT. Aneka Tambang, Tbk. telah mematuhi pengungkapan sesuai dengan standar-standar tersebut.
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Hindley, Tertia, and Pieter W. Buys. "Integrated Reporting Compliance With The Global Reporting Initiative Framework: An Analysis Of The South African Mining Industry." International Business & Economics Research Journal (IBER) 11, no. 11 (October 26, 2012): 1249. http://dx.doi.org/10.19030/iber.v11i11.7372.
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For all financial years ending on or after March 1st 2010, all companies listed on the Johannesburg Stock Exchange Ltd (JSE) have to provide an Integrated Report (as part of the JSEs listing requirements). This report is to supply sustainability information in addition to the conventional IFRS-based statements. Yet, no statutory requirement for adherence to reporting standards relating to sustainability exists. This creates the risk that sustainability reports will omit negative impacts or be otherwise misleading, yet the company is still seen as adhering to listing and thus statutory requirements. This article considers the quality of integrated reporting of the South African mining industry by evaluating compliance to the globally accepted Sustainability Framework of the Global Reporting Initiative, which includes Sector specific performance indicators, as well as GRI core indicators. Using a sample of the mining companies included in the JSE Top 40 companies, the results show that these companies used the GRI G3.1 version guidelines in producing their integrated reports and that adherence to the GRI guideline has improved over the two years under consideration.
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Dorosh, N. I., and I. V. Horobets. "Organization and Standardization of Sustainability Reporting." Scientific Bulletin of the National Academy of Statistics, Accounting and Audit, no. 1-2 (January 15, 2019): 40–51. http://dx.doi.org/10.31767/nasoa.1-2.2019.05.
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The objective of the studyis to highlightthe content, purposes, standards and applications of sustainability reporting, to present a comparative analysisof the sustainability reporting framework from the point of view of internal and external users, to analyze government regulations and best practices of development and presentation of sustainability reporting.Main components of sustainability, definitions of sustainability, content of sustainability reporting, the International Reporting Framework, the reporting content under Global Reporting Initiative (GRI), numbers of companies preparing report by GRI are illustrated. One of the most important tasks of this article is to clarify the position of the Ukrainian business entities with respect to sustainability reporting and outline the ways to improve it by use of world’s best practices.A review of sustainability reporting practices at Ukrainian companies is made. It shows that Ukrainian enterprises developing and presenting sustainability reporting based on GRI framework can be divided into groups: large multinational companies with divisions in Ukraine (Coca-Cola, Deloitte, EY, KPMG, British American Tobacco, Nestle, etc.); Ukrainian nature companies (Arcelor, VEON, Energoatom (first state company in Ukraine adopted GRI) companies of SKM group: DTEK, Ukrtelecom, UMG, etc.). The numbers of Ukrainian companies who develop, present and disclose information on sustainability remain to be low due to economic, geo-politic, socio-cultural factors. Recommendations on further development of sustainability reporting in Ukraine are given.
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Faiqoh, Silvana, and Mohammad Iqbal As'ad Mauludy. "PENERAPAN GRI-G4 SEBAGAI PEDOMAN BAKU SISTEM PELAPORAN BERKELANJUTAN BAGI PERUSAHAAN DI INDONESIA." JURNAL AKUNTANSI UNIVERSITAS JEMBER 16, no. 2 (July 4, 2019): 111. http://dx.doi.org/10.19184/jauj.v16i2.7260.
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The discussion is aimed at reviewing the seriousness of the company, especially in allocating, reporting, and disclose the costs that associated with activities that cause the decrease of the environmental function that on a certain point, it will result in damage to the ecosystem environment. Understanding the company in maintaining the balance of the environment i.e. related application of green accounting. The company’s accountability was aimed for the stakeholders, so they need a standard to show that the company is serious in making the application of responsibility towards society and the environment. This research is a descriptive qualitative methods research. The results obtained as an attempt of creating the company's seriousness in maintaining environmental sustainability despite increased profits for the company i.e. the need for standard setting the right business sustainability reporting, with financial and non financial parameters, where through the new standards so that the nature of the disclosure of environmental cost will become mandatory, and has deleted the voluntary disclosure. The second step i.e. obligate the company in making appropriate sustainability reporting framework that applies according to which hinted at the standard, in this case refers to the Global Reporting Initiative (GRI)-G4.
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García-Sánchez, Isabel María, María-Elena Gómez-Miranda, Fátima David, and Lázaro Rodríguez-Ariza. "The explanatory effect of CSR committee and assurance services on the adoption of the IFC performance standards, as a means of enhancing corporate transparency." Sustainability Accounting, Management and Policy Journal 10, no. 5 (November 4, 2019): 773–97. http://dx.doi.org/10.1108/sampj-09-2018-0261.
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Purpose In view of the significant deficiencies that have been observed in corporate social responsibility (CSR) reporting practices, some companies have undertaken a new communication strategy based on a combination of the GRI guidelines and the IFC Performance Standards (termed the GRI-IFC strategy). This paper aims to analyse the role of the CSR committee and of assurance services in promoting this novel practice. Design/methodology/approach The authors use an unbalanced sample of 750 international companies that operate in emerging markets for the years 2011-2016, in which logistic and ordinal regressions are applied to the panel data to test the research hypotheses. Findings The results show that the existence of a CSR committee facilitates adoption of the GRI-IFC strategy, thus promoting sustainable management policies and systems and enhancing communication with stakeholders. In addition, these specialised committees often commission assurance for sustainability reports, to reinforce strategies aimed at improving corporate transparency. Research limitations/implications The analysis of mediation shows that diverse characteristics of corporate governance mechanisms interact in improving sustainability and business transparency. Practical implications There is an evident need for greater commitment by institutions to sustainability, for example by requiring greater specialisation of the members of the CSR committee in social and environmental issues. In addition, consideration should be given to including the creation of a CSR committee as a good practice, within the code of corporate governance and to establishing a specific framework for the committee’s actions. Social implications The previously cited impacts of this paper all contribute indirectly to a greater social welfare by generating higher levels of transparency, ethics and corporate performance. Specifically, higher quality verification services will have an impact on the improved functioning of the financial and capital markets, as well as in decision-making by internal and external stakeholders with more reliable information that will favour the implementation of more sustainable processes that in the short and long term will mean more companies who are responsible towards the environment and society. Originality/value This novel study explains why companies adopt voluntary strategies in compliance with GRI guidelines, seeking to provide better CSR disclosure.
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Korphaibool, Veerawin, Pattanaporn Chatjuthamard, and Sirimon Treepongkaruna. "Scoring Sufficiency Economy Philosophy through GRI Standards and Firm Risk: A Case Study of Thai Listed Companies." Sustainability 13, no. 4 (February 20, 2021): 2321. http://dx.doi.org/10.3390/su13042321.
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The purpose of this study is to evaluate sufficiency economy philosophy (SEP) performance through annual reports and voluntary sustainable development reports and examines the relationship between SEP performance and firm-specific risk of Thai listed companies from 2013 to 2018. Based on global reporting initiative (GRI) standards, the SEP performance was measured by aligning each GRI topic with each of the SEP elements to create an SEP scoring system. The scoring system was applied and tested by evaluating 34 firms for six years. The outcome scores were recorded in panel data structure and used to test two competing hypotheses of risk reduction and managerial opportunism. The regression results supported the risk reduction hypothesis and thus practicing SEP reduced firm-specific risk. Since our sample was limited to 34 firms, a two-stage least squares instrumental variable (2SLS-IV) analysis was performed to estimate the causal relationship between SEP performance and firm-specific risk. The result remained negatively and significantly correlated, indicating that SEP practice stimulated business sustainability. The finding suggested that the SEP scoring system was able to capture SEP performance and practicing SEP appeared to reduce firm-specific risk, which was consistent with the risk reduction hypothesis of the stakeholder theory.
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Elalfy, Amr, Olaf Weber, and Sean Geobey. "The Sustainable Development Goals (SDGs): a rising tide lifts all boats? Global reporting implications in a post SDGs world." Journal of Applied Accounting Research 22, no. 3 (February 12, 2021): 557–75. http://dx.doi.org/10.1108/jaar-06-2020-0116.
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PurposeWe investigate the integration of the United Nation's Sustainable Development Goals (SDGs) into the Global Reporting Initiative (GRI)– based reporting thus exploring the factors that influence the adoption of the SDGs by organizations.Design/methodology/approachWe analyzed the GRI dataset provided by the GRI data secretariat. We analyzed 14,308 reports provided by 9,397 organizations between 2016 and 2017.FindingsLarger organizations are more likely to integrate the SDGs into their reporting than smaller organizations. Secondly, publicly listed firms are more likely to address the SDGs. Thirdly, industries with higher sustainability impacts are more likely to address the SDGs in their reporting. Fourthly, our data confirm a regional effect with regard to SDG reporting. Moreover, organizations that follow international sustainability guidelines and standards such as becoming a member of the GRI Gold Community or using the GRI Content Index services and having external assurance are more likely to report on the SDGs.Research limitations/implicationsCorporations play an essential role in the achievement of the SDGs, which shape the future of the world's sustainable development. Nevertheless, SDGs reporting needs more research to analyze the factors that can influence it. The study contributed to the academic literature on CSR and legitimacy theory by analyzing institutional and regional factors that impact SDGs reporting.Practical implicationsThe study provides insights about the integration of the SDGs into organizational reporting and accounting, including the adoption of the SDGs by small and medium enterprises (SMEs) and the benefits of the SDGs as a framework for strategic corporate sustainability.Social implicationsA global sustainability framework, such as the SDGs can be integrated into organizations sustainability reporting and accounting in a meaningful way.Originality/valueThis is the first study that analyzes the integration of the SDGs into GRI-based reporting. The study contributes to legitimacy theory by highlighting the factors, which contribute to the legitimacy-based adoption of the SDGs, including organizational size, being publicly listed, being from high-impact industries and certain global regions, etc. SDG reporting can help firms increase their organizational legitimacy across their stakeholders.
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Einwiller, Sabine, Christopher Ruppel, and Alexandra Schnauber. "Harmonization and differences in CSR reporting of US and German companies." Corporate Communications: An International Journal 21, no. 2 (April 4, 2016): 230–45. http://dx.doi.org/10.1108/ccij-09-2014-0062.
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Purpose – The purpose of this paper is to extend the theoretical discussion and empirical evidence on harmonization as well as differences in CSR reporting, and to dismantle inconsistencies owing to the idiosyncratic methods applied in previous studies. While institutional and cultural differences suggest country-of-origin effects, the proliferation of global standards for CSR reporting is expected to promote harmonization. Design/methodology/approach – Based on a literature review hypotheses concerning harmonization and country-of-origin effects were derived. Reports were content analyzed using the software Leximancer. Harmonization effects were examined by comparing reports of companies that adhered to the standards by the Global Reporting Initiative (GRI) and UN Global Compact and those that did not declare to do so. Country-of-origin effects were explored by comparing reports of German and US multinational enterprises (MNEs). Findings – The study reveals that there are comparatively greater similarities between reports issued by MNEs that adhere to global standards, especially GRI. Results also reveal some country-of-origin effects. While German MNEs report more on environmental issues, US MNEs have a stronger focus on society, especially the community. Originality/value – The study contributes to the limited evidence for harmonization in CSR reporting due to the adherence to global reporting standards. Because comparability is important for many stakeholders addressed by the reports the findings are valuable for stakeholder management, but also for the initiatives who aim to enhance transparency and comparability.
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Machado, Márcia Cristina, and Tereza Cristina Melo de Brito Carvalho. "Maturity Models and Sustainable Indicators—A New Relationship." Sustainability 13, no. 23 (November 30, 2021): 13247. http://dx.doi.org/10.3390/su132313247.
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This study aims to investigate the relationship between maturity models adopted by information technology companies and the sustainability indicators that are currently considered decision-making factors for investors and customers. The research is based on previous studies, Control Objectives for Information and Related Technology (COBIT), and Global Reporting Initiative (GRI) standards, and indicators of the Sustainable Development Goals (SDG) defined in 2015 by the United Nations. As a result of the intersection between the GRI and SDG indicators with COBIT requirements, a set of 50 indicators covering four dimensions of sustainability was identified. In the environmental dimension, 11 indicators were identified, in the economic dimension six indicators, in social dimension 14 indicators, and, at last, in the governance dimension, there were 19 convergent indicators between COBIT and GRI. This set of 50 proposed indicators was validated by analyzing the content of the sustainability reports available on the websites of information technology companies, making it possible to relate the sustainable practices and strategies adopted by such companies with the indicators suggested in this study. Furthermore, we identified that the SDGs are incorporated into the strategic objectives of seven of the nine companies analyzed.
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Diaz-Becerra, Oscar Alfredo, Claudia Leon-Chavarri, and Brenda Gabriela Ampuero-Alfaro. "An analysis of the content and quality of corporate sustainability reports according to GRI standards in peruvian mining companies supervised by the SMV in 2018: deficiencies and opportunities." Revista Contemporânea de Contabilidade 18, no. 47 (April 30, 2021): 140–54. http://dx.doi.org/10.5007/2175-8069.2021.e77331.
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Corporate sustainability has become a distinctive factor of global leaders, who communicate sustainable development actions using corporate sustainability reports (CSR) in accordance with international reporting standards such as GRI. In Latin America there is a high variability in their adoption and the Peruvian mining sector has been facing credibility problems due to the incidence of socio-environmental conflicts in its projects, despite its recent consistency in the presentation of CSR. A statistical analysis of a sample of mining companies that submitted their CSR to the SMV in 2018 showed that half of them complied with presenting CSR; nonetheless, GRI principles are not strictly followed. Reports stress the social pillar over the environmental and economic ones; with an imbalance between positive, neutral and negative actions; and do not present their sources to make data auditable. An opportunity is presented for the creation of a specialized area in the SMV to review CSR.
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M. Smit, Anet, and Johan van Zyl. "Investigating the extent of sustainability reporting in the banking industry." Banks and Bank Systems 11, no. 4 (December 9, 2016): 71–81. http://dx.doi.org/10.21511/bbs.11(4).2016.07.
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This study investigated the extent to which banks in South Africa report on remuneration and incentives according to the Global Reporting Initiative (GRI) guidelines. The study was done by examining the annual integrated reports of eight commercial banks listed on the Johannesburg Stock Exchange. Content analysis was used as the research method in this empirical study. There was, on average, 75% compliance to G4-51 a, the standard concerning remuneration policies by the integrated reports studied and 69% compliance to G4-52 a, the standard concerning the process for determining remuneration. There was a very low degree of compliance to standard G-53 a and standard G4-55 a, which concern how stakeholders’ views are sought and taken into account regarding remuneration and the ratios regarding compensation, respectively. Two of the standards had no compliance at all. They are G4-51 b and G4-54 a that respectively, concerns how the performance criteria in the remuneration policy relate to the highest governance bodies’ and senior executives’ economic, environmental and social objectives and the ratio of the annual total compensation for the organization’s highest-paid individual in each country of significant operations to the median annual total compensation for all employees. These are two of the most important standards in order to reach the objective of social responsibility reporting with regards to remuneration and that serious consideration must be given as to why there is no compliance. Based on the findings from this study, it is found that social reporting by the banks listed on the JSE with regards to remuneration, as indicated by the GRI G4, are relatively poor. Keywords: sustainability reporting, sustainable development, global reporting initiative, integrated reporting; remuneration and incentives, corporate social responsibility, banking industry, South Africa. JEL Classification: M14, N2, N27, M52
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Gallego-Álvarez, Isabel, María Belén Lozano, and Miguel Rodríguez-Rosa. "An analysis of the environmental information in international companies according to the new GRI standards." Journal of Cleaner Production 182 (May 2018): 57–66. http://dx.doi.org/10.1016/j.jclepro.2018.01.240.
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Krasodomska, Joanna, and Paweł Zieniuk. "Assurance on non-financial reporting: theoretical underpinning, standards and practices of companies operating in Western and Eastern Europe." Zeszyty Teoretyczne Rachunkowości 45, no. 1 (April 28, 2021): 53–74. http://dx.doi.org/10.5604/01.3001.0014.8350.
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Objective: The paper presents the issue of non-financial information assurance and identifies the practices of companies operating in Europe in this regard. Methodology/research approach: The research is based on a literature review and analysis of a sample of 935 companies whose non-financial reports, prepared according to the GRI guidelines, are available from the GRI Sustainability Disclosure Database. In particular, we analyze how many companies had their non-financial information verified in 2017 and their previous practice in this regard (since 2005), as well as their structure according to the assuror type, the assurance standard used, the engagement type, and the assurance scope. Findings: Nearly half of the companies had their non-financial information independently and externally verified, including 34 Eastern European companies (30%) and 426 from Western Europe (52%). Most of the entities which provide assurance are so-called Big Four audit companies, mainly Deloitte and E&Y, which use the ISAE 3000 standard for this purpose. The most common engagement type is limited engagement. Limitations: The study is descriptive, which results from the nature of the data collected and the large disparity between companies using assurance in Western and Eastern Europe. Originality/value: The Article broadens accounting knowledge, in particular, on non-financial reporting. It indicates the need to take steps towards the wider use of non-financial information assurance in Eastern Europe.
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Kumar, Ajay, and Niladri Das. "A Text-Mining Approach to the Evaluation of Sustainability Reporting Practices: Evidence from a Cross-Country Study." Problemy Ekorozwoju 16, no. 1 (January 1, 2021): 51–60. http://dx.doi.org/10.35784/pe.2021.1.06.
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This study examines the sustainability reports (SRs)of 200 firms in both developed and emerging economies in order to identify the words most frequently used in disclosing sustainability practices within the Triple Bottom Line (TBL) approach to reporting (which emphasizes economic, environmental, and social dimensions). Its aim is to evaluate these sustainability reports under the umbrella of the GRI framework. It adopts a semi-automated Text-Mining (TM) technique to evaluate the corporate SRs of select firms from the top ten economies by GDP at current prices. Based on the GRI Standards guidelines, a total of 208 keywords were identified for analysis. The disclosures were then awarded points based on the appearance of these keywords so that the appearance of one resulted in the awarding of a score of one; if a keyword did not appear then the report was scored a zero for that word. Furthermore, a wordcloud was also generated in order to better understand the inclination of reporting language towards various TBL reporting categories. This analysis of the SRs of 200 firms from the top ten economies of the world sheds light on the differences in reporting practices and priorities as they relate to various aspects of the GRI Standards guidelines. The results indicate that SR practices have grown rapidly in the last half decade of the period selected for study (2013-2017) as compared to the first half (2008-2012). Canada ranked highest for its disclosure practices in this analysis followed by the UK, Germany, US, Japan, France, Italy, Brazil, India, and China. This study found that all included countries improved their sustainability performance over the period 2008-2017.
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Olsen, Céline Brassart. "Towards Corporate Health Responsibility? An Analysis of Workplace Health Promotion Through the Prism of CSR and Transnational New Governance." International Journal of Comparative Labour Law and Industrial Relations 36, Issue 1 (March 1, 2020): 19–54. http://dx.doi.org/10.54648/ijcl2020002.
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In 2018, the Global Reporting Initiative (GRI) adopted a new standard, requiring companies to report on their initiatives for the promotion of workers’ health. These initiatives range from the provision of smoking cessation programmes to free health screenings in the workplace, going beyond ‘traditional’ occupational health and safety (OHS) requirements. The new standard is the first transnational instrument to specify express requirements for employers in workplace health promotion. It provides an interesting example of transnational new governance, whereby private actors adopt voluntary norms to regulate business in areas traditionally pertaining to public regulators (here, public health). This article analyses the extent to which private actors have acted as norm entrepreneurs in workplace health promotion, and whether the new standard could mark the emergence of ‘corporate health responsibility’ in the workplace. The article starts by analysing existing intergovernmental instruments in workplace health promotion. After highlighting a regulatory gap in traditional governance, the article examines the contribution of private regulators in workplace health promotion. To this end, it analyses the new standard, as well as the recent reporting practice of transnational corporations (TNCs) in workplace health promotion. Although the new standard is a welcome private, regulatory initiative, it also illustrates the orchestration deficit often found in transnational new governance. The article concludes that the road to ‘corporate health responsibility’ is likely to be a long one. Corporate Social Responsibility, Global Health, Global Reporting Initiative (GRI), Transnational New Governance, Occupational Health And Safety, Standards, Workers’ Health, Workplace Health Promotion
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Kibovskaya, S. V. "Gri Standards 2021: overview of the content and main changes in non-financial reporting in the field of sustainable development (part 1)." Problems of Economics and Management of Oil and Gas Complex, no. 3 (2022): 28–33. http://dx.doi.org/10.33285/1999-6942-2022-3(207)-28-33.
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Kibovskaya, S. V. "GRI Standards 2021: overview of the content and main changes in non-financial reporting in the field of sustainable development (part 2)." Problems of Economics and Management of Oil and Gas Complex, no. 4 (2022): 5–11. http://dx.doi.org/10.33285/1999-6942-2022-4(208)-5-11.
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Arthur, Clement Lamboi, Junjie Wu, Milton Yago, and Jinhua Zhang. "Investigating performance indicators disclosure in sustainability reports of large mining companies in Ghana." Corporate Governance: The International Journal of Business in Society 17, no. 4 (August 7, 2017): 643–60. http://dx.doi.org/10.1108/cg-05-2016-0124.
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Purpose The purpose of this study is to examine the degree, contents and trend development of Global Reporting Initiative (GRI) performance indicators disclosed in sustainability reports of large mining companies in Ghana. Design/methodology/approach Content analysis methods are used to analyse 50 sustainability reports of ten large-scale mining companies in Ghana, covering the period 2008-2012. Findings The study finds that there has been a widening and increasing trend in the disclosure of performance indicators in sustainability reports of the large mining companies in Ghana, in accordance with GRI guidelines. The findings suggest that good progress in the strategic sector has been made in the voluntary adoption of the GRI guidelines to increase transparency, credibility and comparability in sustainability reporting. The findings also indicate areas to be improved. Practical implications The Government of Ghana and the Ghana Chamber of Mines could learn from the findings about the current status of this matter in order for them to formulate policies and regulations which would encourage the mining sector in moving forward in the adoption of international reporting standards. Originality/value This paper initializes investigation into the degree, contents and trends of performance indicators in sustainability reports of large mining companies in Ghana using content analysis.
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Dissanayake, Dinithi, Carol Tilt, and Wei Qian. "Factors influencing sustainability reporting by Sri Lankan companies." Pacific Accounting Review 31, no. 1 (February 4, 2019): 84–109. http://dx.doi.org/10.1108/par-10-2017-0085.
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Purpose This paper aims to investigate the key company characteristics which influence sustainability reporting by publicly listed companies in Sri Lanka. Design/methodology/approach Panel data analysis is conducted to analyse sustainability reporting of 84 publicly listed companies from 2012 to 2015. Findings Company size and usage of the GRI guidelines are found to be the most relevant company characteristics associated with sustainability reporting by listed companies in Sri Lanka. Unexpectedly, ownership and industry sector do not show strong influences on the extent of sustainability reporting over the study period compared with prior studies. Research limitations/implications Large companies which follow the GRI guidelines are more likely to report in an elaborate manner, indicating the influence of standards setting bodies in Sri Lanka. This means Sri Lankan companies pay attention to global business practices, given the current re-development phase Sri Lanka is experiencing after the end of the civil war. Originality This study is one of the few studies that examine sustainability reporting in a country set against a backdrop of war in the South Asian region. Besides this, it extends the previous research on sustainability reporting and variables such as company ownership, GRI usage, company size and industry sector in a developing country context.
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Rao, Sunita S., Siva Nathan, and Norma Juma. "Choice and impact of sustainability assurance standards on firm value." Corporate Ownership and Control 19, no. 2 (2022): 127–42. http://dx.doi.org/10.22495/cocv19i2art11.
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The paper examines the factors that influence the selection of a sustainability assurance standard. Additionally, it examines the link between assurance standards and firm performance. Four categories for the selection of an assurance standard are deployed. Effect estimates in models are based on data obtained from GRI. The sample consists of 4372 assured companies from the years 2009–2015, most companies (90.19%) are headquartered outside the US. Both multinomial and multilevel logistic regression models are utilized to determine the factors that are associated with the selection of sustainability assurance standards. Results show that the type of assurance provider is significantly related to the choice of a sustainability assurance standard. Additionally, firms choose to seek assurance and use either AA1000 assurance and/or ISAE3000 despite the negative returns shown by Tobin’s Q, Raw Returns, Market-Adjusted Returns, and Size-Adjusted Returns. Understanding why certain assurance standards are selected will help auditors shed light on the sustainability assurance process and provide a benchmark for making improvements. For investors, the assurance standards selected will provide a signal of whether assurance provided was for quantitative or qualitative information or both in the sustainability area. This, in turn, will affect investor interest in the companies and have an impact on their valuation. This is the first study to examine a setting where there is more than one assurance standard available. Furthermore, it also examines the influence of using assurance standards on yearly returns.
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Ryszawska, Bożena, and Justyna Zabawa. "The Environmental Responsibility of the World’s Largest Banks." Economics and Business 32, no. 1 (March 28, 2018): 51–64. http://dx.doi.org/10.2478/eb-2018-0004.
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Abstract Sustainability transition is changing the role and function of banks, specially their products and services also in relation to stakeholders. Banks are one of the main actors supporting the transition to sustainable economy. The purpose of this study is to emphasise the role of world’s largest banks in that process. Banks are slowly responding to the new demand of sustainability and responsibility, and they try to align with it. The paper is based on an overview of the world’s five largest banks that employ corporate social responsibility (CSR) reporting standards, together with detailed enumeration of pro-environmental activities included in the reports. The first section of this paper presents the most popular approaches to the problem at hand, as reported in professional literature. Section two presents the characteristics of the CSR actions in banks. The third section discusses the environmental actions of the biggest banks in Global Reporting Initiative (GRI) reporting the most popular standard for reporting non-financial information. And the last part of the paper presents the conclusions resulting from the article. The research was conducted using a variety of sources, such as scientific articles, statistical data, CSR reports of the world’s largest banks, as well reporting principles and standard disclosures. The basic method used in the process of writing was a critical analysis of literature and reports concerning the CSR reporting standards, environmental responsibilities of different kinds of entities, as well as own observations based on special reports of banks. In the article, also the analysis of financial market data, induction method and comparison method have been used. The main conclusions of the analysis of the CSR reports disclosed by the world’s largest banks confirm all three of the theses presented in the article. The findings suggest that the banks under study can be regarded as environmentally responsible entities. Their reports and disclosures are produced according to the internationally recognized standards. There are also critical opinions about the standards for reporting environmental information, but the weaknesses of reporting these aspects do not undermine the benefits of using the GRI guidelines.
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ORZEŁ, Bartosz. "Non-financial value creation due to non-financial data reporting quality." Scientific Papers of Silesian University of Technology – Organization and Management Series 2020, no. 148 (2020): 605–17. http://dx.doi.org/10.29119/1641-3466.2020.148.44.
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Purpose:The main purpose of this article is to show non-financial value creation due to CSR 6reporting processes, a study on reports standards, types of reports submit by Polish enterprises 7and the statistics of the usage of these standards.8Design/methodology/approach:In this paper,GRI guideline requirements werepresented as 9a path to good-quality report creation. Additionally, anexample of quality assurance in CSR 10reporting in accordance withGRI guideline requirements was presented. The paper is based on 11the case study method. 12Findings:The result of the literature analysis is to show an approach to reportingnon-financial 13data in a comprehensive manner and in accordance with GRI guidelines.The other aspect is to 14show theinfluence of CSR reporting quality onnon-financial value.15Social implications:Reporting ofcorporate social responsibility by business organisations and 16entities is an example of improving the quality of human life, in particular in economic, social 17and environmental issues. The constant improvement of non-financial data reporting has 18significant impact on safety and sustainability in business and social development.19Originality/value: The paper shows specific view on non-financial value in connectionwith20stakeholders and organisations’ interest groups. 21Keywords:Non-financial value, CSR report quality, CSR reports, CSR reporting statistics, 22GRI guidelines.23Category of the paper: Case study, literature review.
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Michalczuk, Grażyna, and Urszula Konarzewska. "The use of GRI standards in reporting on actions being taken by companies for sustainable development." Optimum. Economic Studies, no. 4(94) (2018): 72–86. http://dx.doi.org/10.15290/oes.2018.04.94.07.
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Клычова, Гузалия, Guzaliya Klychova, Алсу Закирова, Alsu Zakirova, Альфия Юсупова, Al'fiya Yusupova, Эльвира Камилова, and Elvira Kamilova. "FORMATION OF INFORMATION ON ENVIRONMENTAL IMPACT OF THE ORGANIZATION FOR REFLECTION IN SOCIAL REPORTS WITH APPLICATION OF IT TECHNOLOGIES." Vestnik of Kazan State Agrarian University 13, no. 3 (November 7, 2018): 122–28. http://dx.doi.org/10.12737/article_5bcf579f8e6691.49081415.
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The purpose of the article is to substantiate theoretical provisions and develop practical recommendations for the development of reporting on sustainable development in terms of environmental impact on the environment and society in accordance with international standards developed under the Global Reporting Initiative. Objectives of the study: to study the content of non-financial reporting compiled in accordance with the standards of the Global reporting initiative (GRI) and propose new methodological approaches to the development of accountability in the field of sustainable development. The work provides recommendations on the organization of accounting for the environmental impact of the organization with the use of information technology: proposed the use of additional accounts for accounting and developed forms of reports containing information of a social nature.
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Pujiningsih, Sri. "Exploration of University Sustainability Report Indicators: Evidence from Indonesia." Oblik i finansi, no. 4(94) (2021): 46–54. http://dx.doi.org/10.33146/2307-9878-2021-4(94)-46-54.
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Due to the phenomenon of university corporatization, the Global Reporting Initiative (GRI) is now widely adopted by many universities worldwide, although it was initially used only by large companies. This study tries to add a lifeworld perspective to the university's sustainability report. This is an effort to maintain the university as an educational institution with different values from the company. This study provides a new perspective on lifeworld in the preparation of sustainability reporting of universities in other countries with different life world. The author explores sustainability reporting indicators in one of the universities in Indonesia based on the GRI standards and university lifeworld. This study uses a qualitative method with a case study approach at one of the universities in Indonesia. Data is collected from documents consisting of reports and other relevant data that can be accessed through the university's website and data from interviews with informants. As a result, the indicators of the sustainability reporting of universities in Indonesia based on the Global Reporting Initiative and lifeworld were systematized. The university lifeworld is a culture and educational values that reflect its identity. The indicators of the GRI consist of economic, environmental, and social. Lifeworld indicators are curriculum set product and policy, a number of research, and a number of religious, nationalism, and other activities. This research contributes to enriching theory in sustainability reporting research at universities using Habermas theory. This research is helpful for higher education stakeholders and can be used to prepare university sustainability reports.
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Sukhonos, Victor, and Inna Makarenko. "Sustainability reporting in the light of corporate social responsibility development: economic and legal issues." Problems and Perspectives in Management 15, no. 1 (May 10, 2017): 166–74. http://dx.doi.org/10.21511/ppm.15(1-1).2017.03.
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Independent audit assurance of sustainability reporting is the basis for increasing the credibility of the stakeholders, its transparency and reliability; it is a means of implementing legal liability of the company and the evidence of achievement of its legitimacy to the public. The bases for providing such assurance are the standards of implementation of audit tasks in the sphere of sustainable development. Comparative analysis of international practice as for assurance regarding the SR with local realities, based on the reporting database of Ukrainian GRI companies for the 2005-2014 years, witnessed the initial phase of such practices among Ukrainian companies, and the need to strengthen regulatory efforts to determine the legal status of SR auditing standards in Ukraine, ensuring a legal environment and the development of corporate social responsibility initiatives.
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Pacheco, Javier Alejandro Bermeo, María Mercedes Teijeiro-Álvarez, and María Teresa García-Álvarez. "Sustainable Development in the Economic, Environmental, and Social Fields of Ecuadorian Universities." Sustainability 12, no. 18 (September 9, 2020): 7384. http://dx.doi.org/10.3390/su12187384.
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This article considers universities as an important element to increase productivity and competitiveness, where sustainable development (SD) is a cornerstone aspect for their development because it promotes effective communication mechanisms. The aim of this research is to evaluate the management of category A and B universities in Ecuador, through the contents of their accountability reports. The method to be used is bibliographic, exploratory, analytical, and experimental, considering the indicators of the Global Reporting Initiative (GRI). The results show a lack of commitment from the analyzed higher education institutions when preparing accountability reports in terms of sustainability criteria. Additionally, the category in which each university is placed does not guarantee effective disclosure of information to the point that some category B universities have a higher percentage of revealed data than their A category peers. Similarly, the results also suggest proposing plans of action for policymakers to create standards for socially responsible annual reports to respond to the “triple bottom line” criteria approach, as well as establishing guidelines for the correct dissemination and disclosure of information. The originality of this work lies in analyzing the social responsibility practices in Ecuadorian universities by applying GRI indicators.
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Jan, Amin, Maran Marimuthu, Muhammad Pisol bin Mohd, and Mat Isa. "Sustainability Practices and Banks Financial Performance: A Conceptual Review from the Islamic Banking Industry in Malaysia." International Journal of Business and Management 13, no. 11 (October 12, 2018): 61. http://dx.doi.org/10.5539/ijbm.v13n11p61.
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This paper aims to propose a framework for measuring sustainability practices of the Islamic banking industry in Malaysia. Sustainability practicing and reporting has received limited attention in the Islamic banking literature. The frameworks used for measuring sustainability practices are also found inadequate. This study transformed the Global Reporting Initiative’s GRI sustainability measurement framework in light of Shariah principles to make it compatible for measuring sustainability practices in the Islamic banking industry. The posited framework illuminates the positive theoretical relationship between sustainability practices and banks financial performance from the Islamic perspective. This study lends credence to the Islamic Reporting Initiative IRI envisioned framework of building an international standard sustainability measurement framework for the Islamic banking industry in future. This study may also serve as a launching pad in the process of developing an international standards sustainability measurements framework for the Islamic banking industry in the world.
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Mathews, M. R. "Further Thoughts on Mega-Accounting and the Need for Standards." Issues In Social And Environmental Accounting 2, no. 2 (December 31, 2008): 158. http://dx.doi.org/10.22164/isea.v2i2.30.
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This paper continues previous research (Mathews 1984, 1997b, 2000a, 2000b, 2003) into developing a proposal for a system of comprehensive<br />reporting based on a concept called megaaccounting. The ideas in mega- accounting are similar to those behind GRI (2002) and triple bottom line (TBL) reporting (Elkington 1997), but with a different underlying philosophy, a social contract approach compared to one based on organisational legitimacy or the need for management to drive sustainability and sustainable capitalism which is sometimes called ‗the<br />business case‘. The paper attempts to develop the concept of mega- accounting by identifying the purpose underlying the reports, identifying the basis of a conceptual framework and providing an indication<br />of the content that social and environmental accounting reports may include in the future. Of necessity the research perspective is normative<br />and deductive, as is much of the process of developing accounting standards, the model upon which it is argued social and environmental<br />accounting should be based. The paper concludes by reiterating that the way forward for social and environmental accounting and reporting is for a conceptual framework to be agreed and standards developed via a normative-pragmatic process that will provide the basis for comprehensive, audited, corporate reports encompassing the social, environmental and economic dimension. Furthermore, additional work is needed on the areas of macro-social accounting and externalities in order to develop a comprehensive framework.<br /><br />
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Vieira, Igor Laguna, Elmo Rodrigues da Silva, and Luiz Carlos de Martini Junior. "A materialidade nos relatórios de sustentabilidade: revisão da literatura." Natural Resources 11, no. 3 (October 29, 2021): 112–22. http://dx.doi.org/10.6008/cbpc2237-9290.2021.003.0014.
Full textAbstract:
Nos últimos anos, tem havido uma crescente divulgação de relatórios de sustentabilidade por parte das mais diversas organizações. Como há grande heterogeneidade nos stakeholders dessas instituições, torna-se um desafio para as empresas determinarem quais informações devem ser divulgadas nesses relatórios, ou seja, aquelas que são chamadas “materiais”. Este artigo objetiva explorar como o tema “materialidade” vem sendo abordado na literatura científica, principalmente no que concerne ao desenvolvimento de modelos que auxiliem em sua análise. Para isso, foi realizada uma revisão de literatura, nacional e internacional, selecionando-se ao todo 43 estudos, sendo apenas 2 realizados no Brasil. Desses 43, somente 4 propõem modelos que podem ser utilizados para a auxiliar na análise da materialidade. A despeito do crescente interesse pelo assunto “materialidade”, foi observado que esse tema ainda não é muito tratado em fontes de língua portuguesa. O modelo de reporte da Global Reporting Initiative foi citado em 40 dos 43 estudos presentes na revisão, o que mostre ser esse o padrão mais reconhecido para a elaboração de relatórios de sustentabilidade, o que é amplamente apontado por diversos autores. Para pesquisas futuras, sugere-se a proposição de modelos que auxiliem na análise da materialidade, inclusive de relatórios já publicados, especialmente nas novas normas da GRI, os GRI Standards. Sugere-se ainda a utilização de métodos de apoio multicritério à decisão para o desenvolvimento de modelos quantitativos.