Relevant bibliographies by topics / Principles of social reporting

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Principles of social reporting'

Author: Grafiati
Published: 28 May 2022
Last updated: 31 July 2025

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Journal articles on the topic "Principles of social reporting"

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Закирова, Алсу, Alsu Zakirova, Гузалия Клычова, et al. "SOCIAL REPORTING: PURPOSE, BASIC FORMATION PRINCIPLES, STRUCTURE." Vestnik of Kazan State Agrarian University 14, no. 1 (2019): 120–25. http://dx.doi.org/10.12737/article_5ccedf721fe994.27768489.

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At present, the participation of enterprises in social events has increased significantly. In this connection, questions of the reflection of non-financial information, which satisfies public inquiries about the organization’s activities, become more relevant. One of the effective tools, that provide a holistic view of the social and economic activity of the enterprise, is social reporting. The article studies and clarifies the economic essence of the concept of “social reporting”, discusses the basic principles of the formation of social reporting and its structure. Social reporting should in
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SEMENOVA, Svitlana. "European principles of integrated reporting of socially responsible business." SCIENTIA FRUCTUOSA 149, no. 3 (2023): 83–99. http://dx.doi.org/10.31617/1.2023(149)07.

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Implementation of the European principles of accountability, publicity and transparency of business, corporate reporting regulations and social responsibility practices in Ukraine is important for the dissemination of European values in the business environment, realization of the progressive impact of corporate social responsibility on sustainable development of so­ciety, strengthening of European integration processes, expansion of the business worldview and integrated thinking. The purpose of the article is to highlight the principles and prac­tices of integrated reporting of socially respo
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Shapsugova, Marietta. "ESG principles and social responsibility." E3S Web of Conferences 420 (2023): 06040. http://dx.doi.org/10.1051/e3sconf/202342006040.

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In the face of escalating global challenges such as climate change, social inequality, and governance failures, corporations are increasingly adopting Environmental, Social, and Governance (ESG) principles and emphasizing Corporate Social Responsibility (CSR). This paper critically examines the integration of ESG principles into CSR strategies within the contemporary corporate landscape. We address challenges such as inconsistent reporting standards, data quality and availability, integration of ESG into investment decisions, conflicts between short-term financial results and long-term ESG goa
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Cahya, Bayu Tri, and Farida Rohmah. "EVOLUTION OF ISLAMIC SOCIAL REPORTING: VIEWED FROM ISLAMIC POSITION IN THE CONTINUUM SOCIAL RESPONSIBILITY." Jurnal Ekonomi dan Bisnis Islam (Journal of Islamic Economics and Business) 5, no. 2 (2019): 196. http://dx.doi.org/10.20473/jebis.v5i2.15143.

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Islamic Social Reporting (ISR) is a form of reporting on social activities based on spiritual principles and community expectations holistically related to the role of companies in society and the environment. This article analyzes the evolution and implementation of Islamic Social Reporting. This study was conducted with a literature study by reviewing the empirical evidence of previous research and the legal framework used as the foundation. This study reviews the evolution of the Islamic Social Reporting literature in an effort to evaluate its current position. From the review, it is proven
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Lazaryshyna, I., and O. Pavelko. "Principles of accounting and their adaptation to requirements of financial results accounting of construction enterprises." Bìoekonomìka ta agrarnij bìznes 10, no. 2 (2019): 64–73. https://doi.org/10.31548/bioeconomy2019.02.064.

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The urgency of the publication is conditioned by the need to adapt the existing accounting and reporting principles to the needs of construction enterprises accounting, as there is a low level of coverage of this issue in scientific publications. The purpose of the study is to adapt the principles of accounting and reporting to the needs of financial results accounting of construction enterprises. General scientific and special methods of knowledge of economic phenomena and processes are applied. The study identifies the main principles of accounting and reporting. It is found that it is exped
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Kaminska, I. B. "NON-FINANCIAL (SOCIAL) REPORTING OF ENTERPRISES." Scientific Bulletin of Ivano-Frankivsk National Technical University of Oil and Gas (Series: Economics and Management in the Oil and Gas Industry), no. 2(20) (September 30, 2019): 154–61. https://doi.org/10.31471/2409-0948-2019-2(20)-154-161.

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The activation of the processes of implementing the concept of corporate social responsibility of business in Ukraine has predetermined the need to study foreign experience in reporting of such implementation results. Confirmation of the implementation of the principles and provisions of corporate social responsibility concept as a full-fledged business development strategy predetermines reporting to relevant stakeholders about relevant developments or, conversely, non-compliance with the requirements of this strategy. Reporting forms, reporting principles, and dissemination of reporting data
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KLYCHOVA, Guzaliya S., Alsu R. ZAKIROVA, Al'fiya R. YUSUPOVA, and Inzilya M. KHAIRULLINA. "Social reporting in organic animal husbandry." International Accounting 24, no. 3 (2021): 297–315. http://dx.doi.org/10.24891/ia.24.3.297.

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Subject. The article discusses the issues related to accounting and social reporting in organic animal husbandry. Objectives. We herein outline practical guidelines for accounting in organic animal husbandry, which would allow to gather data for further social reporting. Methods. We applied theoretical and empirical methods, such as the logic method, reasoning, the systems approach, analysis and synthesis. Results. We reviewed accounting principles in animal husbandry provided that organic agriculture coexists with the traditional one. It is advisable to supplement synthetic accounts with addi
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Kholid Murtadlo and Nuraeni. "ISLAMIC SOCIAL REPORTING PADA PERBANKAN SYARIAH DI INDONESIA." MALIA (TERAKREDITASI) 10, no. 2 (2019): 317–36. http://dx.doi.org/10.35891/ml.v10i2.1456.

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This study aims to determine how the disclosure of Islamic Social Reporting (ISR) in Islamic banking and the factors that influence it. The disclosure of social responsibility by Islamic banking should refer to disclosure standards based on Islamic principles. The standard used in this study is the Islamic Social Reporting index, which is a reporting framework based on Islamic principles proposed by Haniffa and developed by Haniffa and Hudaib and Othman et al. The results of the study show that the Firm Size and Leverage variables have a significant effect on ISR while Profitability and the co
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Susanto, Chyntia, Helen Leonora, and Carmel Meiden. "Content Analysis Method: Analisis Prinsip Isi dan Prinsip Kualitas Laporan Keberlanjutan." Ekonomis: Journal of Economics and Business 6, no. 2 (2022): 619. http://dx.doi.org/10.33087/ekonomis.v6i2.650.

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The sustainability report is one of the company's accountability and transparency tools, in relation to the achievement of the Sustainable Development Goals. Sustainability reports are important to stakeholders in relation to the company's Social and Environmental Responsibility. The increase in sustainability reporting as a result of the company's obligation to comply with the rules of the Government of Indonesia needs to be reviewed for compliance with the applicable and widely used reporting standards. GRI Standards as a widely used standard have extensive and interrelated preparation guide
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Sihotang, Parulian, and Subagio Effendi. "SUSTAINABILITY REPORTING FOR CSR DISCLOSURES: A CASE STUDY IN OIL AND GAS INDUSTRY." Kajian Ekonomi dan Keuangan 13, no. 1 (2015): 33–49. http://dx.doi.org/10.31685/kek.v13i1.87.

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Sustainability Reporting has been used quite extensively in communicating company accountability towards its broad-based stakeholders. The report, widely known as the triple bottom line (TBL) report, discloses three performance indicators of any company: economic, social and environmental performance. Social and environmental performance are usually understood as Corporate Social Responsibility (CSR). This article will investigate how Sustainability Reporting principles developed by the Global Reporting Initiatives (GRI) have been implemented by the oil and gas industry in order to stimulate a
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Dissertations / Theses on the topic "Principles of social reporting"

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Janssen, Edwin, Selene Kfoury, and Rutger Verkouw. "Mind the Gap! Strategically Driving GRI Reporting Towards Sustainability." Thesis, Blekinge Tekniska Högskola, Sektionen för ingenjörsvetenskap, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:bth-2438.

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Sustainability reporting is a vital tool to communicate an organisation’s sustainability performance to stakeholders. Sustainability reporting also allows an organisation to communicate its vision, goals and strategic plans. In order to be strategic towards sustainability, an organisation should have a vision of where it wants to go, and assess where it is today, so as to take the right initiatives towards its vision. This thesis focuses on how GRI sustainability reporting and strategic planning towards sustainability can be combined in an integrated process to help organisations move towards
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Calderer, Jordi. "Banking and Human Rights : A content analysis on Caixabank and BBVA sustainability reporting." Thesis, Malmö universitet, Malmö högskola, Institutionen för globala politiska studier (GPS), 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:mau:diva-42782.

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Business and human rights is a recurrent discussion and the literature shows that it is a common research topic. However, when it comes to Banking and human rights the academic works drop considerably. The purpose of this paper is first, measure the degree of detail and depth of the analyzed annual reports regarding the information relevant to human rights and second, check if the non-financial information or sustainability reporting of the selected banks have changed overtime. To try to answer those questions the paper makes use of a qualitative and quantitative content analysis that are base
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Xie, Shuxiang. "Dao jin zi ta shi xin wen bao dao de yu pian gui lü : yi Xianggang "Ming bao" she hui xin wen wei yu liao de tan tao = Discourse principles in inverted pyramid news reporting : study of the social news of Ming Pao /." click here to view the abstract and table of contents, 2001. http://net3.hkbu.edu.hk/~libres/cgi-bin/thesisab.pl?pdf=b17041193a.pdf.

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Landström, Linda, and Martin Uppman. "Integrerad Rapportering på Stockholm Large Cap : En studie kring integrering av social- och miljöinformation i årsredovisningar – efterlevnad av IR-principer och förklarande faktorer." Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-19536.

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Integrerad rapportering (IR) sprider sig inom redovisningsvärlden och modellen ska enligt förespråkarna skänka en transparent bild över hur företagen sammanlänkar finansiell och icke-finansiell information. Genom intressent- och legitimitetsteoretiska postulat syftar studien till att visa vilka faktorer (storlek, skuldsättningsgrad, ägarkoncentration och bransch) som kan påverka valet att tillämpa IR-principer. Vidare undersöks om mängden integrerad information verkligen skiljer sig mellan företag som tillämpar IR och övriga. Fokus ligger på social- och miljöinformation som finns integrerad me
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Овчарова, Наталія Вікторівна, Наталья Викторовна Овчарова, Nataliia Viktorivna Ovcharova та А. С. Горова. "Облік виплат працівникам як важливої складової внутрішньої соціально- відповідальної діяльності". Thesis, «Стильна типографія» (м. Харків), 2019. https://essuir.sumdu.edu.ua/handle/123456789/82671.

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Овчарова, Наталія Вікторівна, Наталья Викторовна Овчарова, Nataliia Viktorivna Ovcharova та В. І. Несторенко. "Необхідність здійснення екологічно відповідальної діяльності суб’єктами господарювання". Thesis, «Стильна типографія» (м. Харків), 2019. https://essuir.sumdu.edu.ua/handle/123456789/82679.

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謝淑香. "倒金字塔式新聞報道的語篇規律 : 以香港《明報》社會新聞為語料的探討 = Discourse principles in inverted pyramid news reporting : study of the social news of Ming Pao". HKBU Institutional Repository, 2001. http://repository.hkbu.edu.hk/etd_ra/315.

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Ozlanski, Michael Edward. "Effects of Principles vs. Rules Based Accounting Standards and Increased Audit Reporting on Investors' Perceptions of Management's Reporting Credibility." Diss., Virginia Tech, 2013. http://hdl.handle.net/10919/50564.

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The purpose of this study is to investigate how the effects of principles vs. rules based accounting standards and a potential change in the audit reporting model will affect investors' perceptions of management's reporting credibility.  The Securities and Exchange Commission is currently considering the adoption of International Financial Reporting Standards, which is considered to be a set of principles based accounting standards.  Whereas, U.S. Generally Accepted Accounting Principles are considered rules based.  Additionally, the Public Company Accounting Oversight Board is considering a p
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Richard, Florian. "Beyond Corporate Social Responsibility Reporting and Indicators." Thesis, KTH, Mark- och vattenteknik (flyttat 20130630), 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-171851.

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Over the past few years, the expectations of stakeholders regarding Sustainable Development have strengthened the importance of CSR or Sustainable Development practices in companies. In France, NRE laws and more recently the Grenelle Environment Forum required from companies to disclose and publish information on environmental, social and societal issues. On the international level, the Global Reporting Initiative gives a framework for CSR reporting. Companies tend to improve their CSR policies by setting action plans, objectives, and publishing dedicated reports. Subsequently, to assess their
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Veiga, Maria Inês Costa da. "Indiscipline social design principles and practices." Doctoral thesis, Universidade de Lisboa, Faculdade de Arquitetura, 2020. http://hdl.handle.net/10400.5/20260.

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Tese de Doutoramento em Design, com a especialização em Design apresentada na Faculdade de Arquitetura da Universidade de Lisboa para obtenção do grau de Doutor.<br>ABSTRACT: This thesis is an exploratory study of moves and movements of the design discipline towards social and activist critical practices. It departs from a growing concern for design as a socially committed activity that has been around since the 1960s. The social turn, as we describe it, was a historical plea for designers to expand the nature and complexity of the problems addressed by design, moreover, to involve the users a
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Books on the topic "Principles of social reporting"

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Donnell, Heagy Cynthia, ed. Principles of bank accounting & reporting. Education Policy & Development, American Bankers Association, 1991.

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Board, Accounting Standards. Statement of principles for financial reporting. Accounting Standards Board, 1999.

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Roder, Barbara. Reporting im Social Entrepreneurship. Gabler, 2011. http://dx.doi.org/10.1007/978-3-8349-6159-4.

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Møller, Jensen Ole, International Agency for Research on Cancer., World Health Organization, and International Association of Cancer Registries., eds. Cancer registration: Principles and methods. International Agency for Research on Cancer, 1991.

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Cooke, Alistair. Reporting America. Overlook Press, 2008.

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L, Hutchison Carol, Roffers Steven D, and Fritz April G, eds. Cancer registry management: Principles and practice. Kendall/Hunt Pub. Co., 1997.

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Association, Social Care, and SCA (Education), eds. Recording & reporting in social care. Social Care Association, 1997.

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Board, Accounting Standards. Statement of principles for financial reporting: The way ahead. The Board, 1996.

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Board, Accounting Standards. Statement of principles for financial reporting: Some questions answered. Accounting Standards Board, 1999.

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Board, Accounting Standards. Statement of principles for financial reporting: Revised exposure draft. Accounting Standards Board, 1999.

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Book chapters on the topic "Principles of social reporting"

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Mahsin, Md. "Techniques for Reporting Quantitative Data." In Principles of Social Research Methodology. Springer Nature Singapore, 2022. http://dx.doi.org/10.1007/978-981-19-5441-2_17.

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Dathe, Tracy, Marc Helmold, René Dathe, and Isabel Dathe. "ESG Reporting Rules." In Implementing Environmental, Social and Governance (ESG) Principles for Sustainable Businesses. Springer International Publishing, 2024. http://dx.doi.org/10.1007/978-3-031-52734-0_11.

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Naseri, Amin, Rahmatollah Gholipour, and Bita Mashayekhi. "Iran’s Privatization Policy Analysis Based on Good Corporate Governance Principles." In Sustainability and Social Responsibility: Regulation and Reporting. Springer Singapore, 2017. http://dx.doi.org/10.1007/978-981-10-4502-8_15.

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Mortelmans, Dimitri. "A Quick Tour of NVivo." In Springer Texts in Social Sciences. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-66014-6_3.

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AbstractThis chapter offers an introductory overview of NVivo, illustrating its primary functions and limitations as a qualitative data analysis software. NVivo is presented as a tool with three basic tools or operations: data management, coding data and querying (retrieving) coded data. These elements support analytical steps done outside the program, such as interpreting the results and reporting about the findings or building theory. The second part of the chapter goes deeper into the code-and-retrieve principle behind tools like NVivo. In this part, the basic principles of coding and query
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Bouali, Nassir, and Syed Ali Hussain. "News in the Holy Quran: An Analytical Study of the News Information Interpretation in Surah An-Naml." In Sustainability, AI and Innovation: Proceedings of the Applied Research in Humanities & Social Sciences (ARHSS 2023). Springer Nature Singapore, 2025. https://doi.org/10.1007/978-981-96-2532-1_13.

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Abstract This chapter analyzes the media interpretation of “Surah Al-Naml” (The Ants) to elaborate on the media disparity that exists in traditional and new media platforms, especially at the level of news production, news reporting, visuals, comments, and videos. The study provides solutions to the accumulated media problems in the context of prominent media and communication theories. If we suppose that the Prophet Suleiman (Solomon) is the director of a media channel, we can consider him as a Gate Keeper who is very skilled in applying important media principles in his governance. This incl
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Bazán, Paulo Rodrigo, and Edson Amaro. "fMRI and fNIRS Methods for Social Brain Studies: Hyperscanning Possibilities." In Social and Affective Neuroscience of Everyday Human Interaction. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-08651-9_14.

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AbstractRecently, the “social brain” (i.e., how the brain works in social context and the mechanisms for our social behavior) has gained focus in neuroscience literature – largely due to the fact that recently developed techniques allow studying different aspects of human social cognition and its brain correlates. In this context, hyperscanning techniques (Montague et al., Neuroimage 16(4):1159–1164, 2002) open the horizon for human interaction studies, allowing for the evaluation of interbrain connectivity. These techniques represent methods for simultaneously recording signals from different
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Sarantakos, Sotirios. "Reporting." In Social Research. Macmillan Education UK, 2013. http://dx.doi.org/10.1007/978-1-137-29247-6_17.

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Sarantakos, Sotirios. "Reporting." In Social Research. Macmillan Education UK, 1993. http://dx.doi.org/10.1007/978-1-349-13387-1_18.

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Sarantakos, S. "Reporting." In Social Research. Macmillan Education UK, 2005. http://dx.doi.org/10.1007/978-0-230-20901-5_17.

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Sarantakos, Sotirios. "Reporting." In Social Research. Macmillan Education UK, 1998. http://dx.doi.org/10.1007/978-1-349-14884-4_19.

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Conference papers on the topic "Principles of social reporting"

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Katsarski, Nikolay. "FEATURES OF ACCOUNTING FOR LAND IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT." In 24th SGEM International Multidisciplinary Scientific GeoConference 2024. STEF92 Technology, 2024. https://doi.org/10.5593/sgem2024/5.1/s21.66.

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In today's globalized society, it is becoming more and more necessary to include sustainable development ideas in accounting methods. The main concepts of land accounting within the context of sustainable development are covered in detail in this abstract. Sustainable development requires an accounting methodology that goes beyond typical financial measurements since it is defined by the balance of economic, social, and environmental components. We examine how social responsibility, resource efficiency, carbon footprint calculations, environmental impact assessments, and resource efficiency ar
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Mosela, David, Moses Olaifa, Pius Owolawi, and Vusi Malele. "Autonomous Social Amenity, Pothole Detection and Reporting." In 2024 4th International Multidisciplinary Information Technology and Engineering Conference (IMITEC). IEEE, 2024. https://doi.org/10.1109/imitec60221.2024.10850895.

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Perera, Ian, Alex Memory, Vera A. Kazakova, et al. "Principles for AI-Assisted Social Influence and Their Application to Social Mediation." In Proceedings of the Second Workshop on Social Influence in Conversations (SICon 2024). Association for Computational Linguistics, 2024. http://dx.doi.org/10.18653/v1/2024.sicon-1.9.

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Mozzillo, Mirko. "Social reporting in italian healthcare enterprises: an empirical analysis." In Economic growth in the face of global challenges. Consolidation of national economies and reduction of social inequalities: International Scientific-Practical Conference, XVIIIth edition. National Institute for Economic Research, 2024. https://doi.org/10.36004/nier.cecg.ii.2024.18.04.

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Social reporting is an integral part of the broader topic of corporate economic and financial reporting and is responsible for complying with the principle of transparency, which citizens increasingly demand. This is especially important in health care, in that, every citizen must be informed which health care facility they are entrusting their care to. Social reporting represents the most comprehensive and effective form of representation of overall corporate performance (Marcuccio, 2002). In the health sector, disseminating social reporting attempts to respond to growing information needs an
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Čufar, Matic, and Jernej Belak. "Beyond Financials: Understanding the Implications of NFRD and CSRD on Non-financial Reporting." In 8th FEB International Scientific Conference. University of Maribor Press, 2024. http://dx.doi.org/10.18690/um.epf.5.2024.18.

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In an area where transparency and accountability are two crucial corporate governance factors, the Non-Financial Reporting Directive (NFRD) and the Corporate Sustainability Reporting Directive (CSRD) present key legislative acts to foster these principles. Both directives determine that selected companies must include and publish non-financial information in their annual business reports (such as environmental and social matters, human rights, etc.) alongside financial ones. NFRD and CSRD have been implemented for companies to report more comprehensive information about their operations, infor
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Kazlauskiene, Vilma, Irena Klimaviciene, and Karolina Kukcinaviciute. "The research of the sustainability reporting: the case of Lithuanian public colleges." In 25th International Scientific Conference. “Economic Science for Rural Development 2024”. Latvia University of Life Sciences and Technologies. Faculty of Economics and Social Development, 2024. https://doi.org/10.22616/esrd.2024.58.030.

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The article examines the issues of social responsibility and sustainability reporting by higher education institutions (HEIs) and conducts an empirical study of the reports of four Lithuanian public colleges - participants of the United Nations Global Compact (UNGC). The aim is to identify the current state of the reporting of Lithuanian public colleges and prepare for changes. The problem stems from the fact that, in recognition of the importance and relevance of HEIs to the achievement of the Sustainable Development Goals and the implementation of the Ten Principles of the UNGC, there is no
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Soultanias, Ilias, Jatin Sarvaiya, Aditya Bose, Panos Koutsourakis, and Georgios Plevrakis. "Sustainability Aspects for the Offshore Sector - Bridging Operations, Carbon Accounting and Esg Principles." In Offshore Technology Conference Asia. OTC, 2022. http://dx.doi.org/10.4043/31681-ms.

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Abstract With climate change as a transformative catalyst, the Offshore sector, which has long been a main pillar of the energy industry, is expected to undergo significant transformation in the coming years. Unique challenges associated with the fossil fuel products and their environmental impact are expected. Despite the limited and localized regulatory framework, the main drive towards sustainability is coming from the financing sector and other key external stakeholders. Embracing sustainability pertains to a series of initiatives and actions around: Benchmarking environmental footprint of
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Dukić Mijatović, Marijana, Andrea Ivanišević, Danijela Gračanin, and Danijela Ciric Lalic. "THE APPLICATION OF ESG INSTRUMENTS AS A FUTURE CHALLENGE FOR SUSTAINABLE DEVELOPMENT IN CORPORATE GOVERNANCE." In INTERNATIONAL Conference on Business, Management, and Economics Engineering Future-BME. Faculty of Technical Sciences, Novi Sad, 2025. https://doi.org/10.24867/future-bme-2024-027.

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The European Directive on Corporate Sustainability Due Diligence (Directive 2024/1760) introduces significant advancements in promoting sustainable and responsible corporate actions within companies' global operations. This directive marks a pivotal shift in non-financial reporting and the application of Environmental, Social, and Governance (ESG) instruments, creating new expectations for businesses to align with sustainability goals. As sustainable corporate reporting becomes an integral part of the economic landscape, particularly due to the interconnected nature of domestic and EU economie
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Danila, Daniela. "The ethics of accounting." In Simpozion Ştiinţific al Tinerilor Cercetători. Ediţia a 22-a. Academy of Economic Studies, 2025. https://doi.org/10.53486/sstc2024.v2.24.

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The calculation of accounting is used to ascertain the profitability of monetary transactions, the credibility of partners and the financial stability of the enterprise, being crucial for providing accurate, reliable and timely financial information for decision-making, regulatory compliance and external reporting purposes. Therefore, ethics plays a crucial role in the field of accounting, influencing the integrity, transparency, and trustworthiness of economic data. This article explores the significance of ethics in accounting and the broader social responsibility incumbent upon accountants.
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Meriacri, Stefanida. "The impact of globalization on accounting." In International student scientific conference "Challenges of accounting for young researchers", 8th Edition Acronym ISSC 2024. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/issc2024.36.

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This topic revolves around examining the profound impact of globalization on the field of accounting. Globalization, characterized by the increasing interconnectedness of economies and societies worldwide, has significantly transformed accounting practices and principles. One major aspect of this transformation is the adoption and convergence of International Financial Reporting Standards (IFRS), which aim to harmonize accounting practices across borders, facilitating comparability and transparency in financial reporting. Furthermore, globalization has heightened the importance of currency exc
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Reports on the topic "Principles of social reporting"

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Finch, John H., Xiang Li, and Erika Anderson. Systems in the Making: The Role of Companies in Implementing Sustainability Policy and Reporting. University of Glasgow and University of Strathclyde, 2025. https://doi.org/10.36399/gla.pubs.342905.

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This paper focuses on the implementation of corporate sustainability, or Environment, Social and Governance, reporting. The introduction from 2023 of mandatory reporting is a key milestone in sustainability. Adopting a comparative case method, we identify as related case studies Materiality (in reporting), Transition (in corporate strategy), and Stewardship (in fund management). We compare these by applying the theory-led themes of system openness, the agency or power of coalitions in producing and acting upon reports, contests in the qualification of key data, and through business exchanges r
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Okisatari, Mahesti, and Upalat Korwatanasakul. Leaving No One Behind in Carbon Neutrality Strategies: Insights from Developing Countries in Asia and the Pacific. United Nations University Institute for the Advanced Study of Sustainability, 2023. http://dx.doi.org/10.53326/zfhc4987.

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This policy brief offers strategies to operationalise the principle of 'leaving no one behind' (LNOB) in climate policies, focusing on developing countries. It is based on key areas of progress identified in the long-term low greenhouse gas emission development strategies (LTSs) of eight developing countries in Asia and the Pacific. Recommendations: (i) sustain decent work and reinforce labour rights to mitigate disruptions caused by the transition; (ii) combine climate initiatives with social protection measures to maintain an adequate standard of living for all; (iii) promote investments in
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Szekely, Pedro. First Principles Selection of Social Media Visualizations. Defense Technical Information Center, 2013. http://dx.doi.org/10.21236/ada582097.

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Iffat, Idris. Best Practices in CRSV Monitoring and Early Warning. Institute of Development Studies, 2022. http://dx.doi.org/10.19088/k4d.2022.126.

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Conflict-related sexual violence (CRSV) is a major problem, which has significant negative impacts on victims/survivors, wider society and peace prospects. There is growing international recognition of the need to combat it. CRSV monitoring and early warning are vital in this regard, enabling effective responses and preventive measures. Various factors, notably social stigma, mean that CRSV is vastly under-reported. Best practices to promote CRSV monitoring and early warning include: having appropriate staff (including specialist personnel); engaging with local communities to promote reporting
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Benson, Kevin C. Reporting Live from Planning Principles for War in the Information Age. Defense Technical Information Center, 1992. http://dx.doi.org/10.21236/ada254193.

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Wentworth, Jonathan. Meaningful environmental and social governance reporting for net zero. Parliamentary Office of Science and Technology, 2021. http://dx.doi.org/10.58248/hs32.

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Pesce, Dante. La nueva generación de GRI: Implicaciones para pequeñas y medianas empresas. Inter-American Development Bank, 2006. http://dx.doi.org/10.18235/0007280.

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Presentación que ofrece información acerca de Global Reporting Initiative y el Reporte GRI. Da a conocer los principios de contenido, de calidad, así como los indicadores económicos, ambientales, sociales, suplementos sectoriales y mineros.
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Mayes, Robyn, Bree Hurst, and Amelia Hine. PREDICT: Principles of Good Mining Checklist. Queensland University of Technology, 2021. http://dx.doi.org/10.5204/rep.eprints.212047.

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CONTEXT: Social Licence to Operate (SLO) encompasses the broad socio-political understanding on the part of multiple stakeholders that a mining operation’s social and environmental impacts and measures are legitimate and acceptable. The multiple and variously interacting stakeholder groups— local communities, environmental actors, Indigenous communities, regulators, local governments, industry peak bodies, financiers, affiliated businesses—have the proven capacity to confer and/or disrupt a mining operation’s SLO. The presence or absence of a SLO can have significant consequences not only for
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Hill-Cawthorne, Grant. COVID-19: Behavioural and social interventions. Parliamentary Office of Science and Technology, 2020. http://dx.doi.org/10.58248/rr19.

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On 20th March, the Scientific Advisory Group for Emergencies (SAGE) released the evidence behind the government response to Coronavirus disease (COVID-19). This series of short articles summarises these 32 documents. You can view all our reporting on this topic under COVID-19. This article goes over proposed non-pharmaceutical interventions. These include social and behavioural interventions such as school closures, home isolation, quarantine, and social distancing. This article summarises 4 SAGE reports.
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Zhang, C. Yiwei, Jeffrey Hemmeter, Judd Kessler, Robert Metcalfe, and Robert Weathers. Nudging Timely Wage Reporting: Field Experimental Evidence from the United States Social Supplementary Income Program. National Bureau of Economic Research, 2020. http://dx.doi.org/10.3386/w27875.

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