Log in

Relevant bibliographies by topics / Principles of social reporting / Journal articles

To see the other types of publications on this topic, follow the link: Principles of social reporting.

Journal articles on the topic 'Principles of social reporting'

Author: Grafiati

Published: 28 May 2022

Last updated: 31 July 2025

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 journal articles for your research on the topic 'Principles of social reporting.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.

1

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

2

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

3

Shapsugova, Marietta. "ESG principles and social responsibility." E3S Web of Conferences 420 (2023): 06040. http://dx.doi.org/10.1051/e3sconf/202342006040.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

4

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

5

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

6

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

7

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

8

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

9

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

10

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

11

Camodeca, Renato, and Alex Almici. "From the corporate social responsibility reporting to the integrated reporting: the case of Sabaf S.p.a." Problems and Perspectives in Management 15, no. 1 (2017): 150–57. http://dx.doi.org/10.21511/ppm.15(1-1).2017.01.

Full text

Abstract:

In December 2013, the International Integrated Reporting Council (IIRC) published the International Integrated Reporting Framework. The aim of the Framework is to provide the guiding principles and the content elements of an integrated report. The integrated report constitutes an evolutionary step in the corporate’s financial and non-financial communication, moving from the social responsibility reporting to the integrated reporting. This practice is at the beginning in Europe and especially in Italy, where only a few listed companies have decided to face the multitude of challenges the integr

APA, Harvard, Vancouver, ISO, and other styles

12

Kostiantyn, V. Bezverkhyi. "Implementation of the information connection principle in the integrated reporting of domestic enterprises." Economics: time realities. Scientific journal. 5, no. 45 (2019): 26–31. https://doi.org/10.5281/zenodo.3766796.

Full text

Abstract:

The availability of various types of reporting, such as social reporting, sustainable development reporting, management report, payment report for the state, makes the reporting process too time consuming, since the information presented in the above reports is given without regard to the principle of related information that can be achieved by through integrated enterprise reporting. Therefore, information cohesion is a fundamental principle of integrated reporting and therefore requires further investigation. The author proposes a scheme of implementation of the principle of information rela

APA, Harvard, Vancouver, ISO, and other styles

13

Lestari, Intan Belinda, Noradiva Hamzah, and Ruhanita Maelah. "Corporate Social and Environmental Strategy and Reporting in Indonesian Plantation Industry." Indonesian Journal of Sustainability Accounting and Management 3, no. 1 (2019): 84. http://dx.doi.org/10.28992/ijsam.v3i1.80.

Full text

Abstract:

This study aims to investigate how corporate social and environmental strategy can contribute to corporate social and environmental reporting (CSER) in the plantation industry in Indonesia. This study employed a case study approach by using semi–structured interviews to collect data from Indonesian plantation companies listed in the Indonesia Stock Exchange (IDX) and state–owned plantation companies that included CSER in their annual report. The motivation of CSER implementation in Indonesian plantation companies was influenced by proactive and reactive strategies. The corporate social and env

APA, Harvard, Vancouver, ISO, and other styles

14

Wahyudi, Tri, Nur Sabrina, and Camka Ayu Pratiwi. "Green economy: Islamic social reporting for companies." Journal of Islamic Accounting and Finance Research 5, no. 1 (2023): 1–20. http://dx.doi.org/10.21580/jiafr.2023.5.1.14525.

Full text

Abstract:

Purpose - The purpose of this study is to examine the impact of Islamic social reporting on firm value.Method - This research uses quantitative methods. The sample in this study is 13 sharia companies registered in the Jakarta Islamic Index for 2016-2020. Data analysis using multiple linear regression. Islamic social reporting as an independent variable, while the firm value is measured using Tobin's Q as the dependent variable, and firm size as a control variable.Result - The empirical results in this study found that Islamic social reporting has a positive and significant effect on firm valu

APA, Harvard, Vancouver, ISO, and other styles

15

Plaskova, N. S. "The impact of ESG principles on corporate reporting." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 11 (November 7, 2022): 26–35. http://dx.doi.org/10.33920/med-17-2211-03.

Full text

Abstract:

The article is devoted to solving a number of issues related to the procedure for disclosure of information regarding the environmental, social and managerial components of the strategic development of business entities for the purposes of ESG-rating of Russian companies according to integrated corporate reporting. The review of foreign and domestic methodological recommendations and special publications on the formation of the content of corporate reporting on sustainable development is presented. Methodological approaches and regulations for the preparation of reporting sections containing E

APA, Harvard, Vancouver, ISO, and other styles

16

Xu, J. H., G. Z. Nie, and X. Xu. "A digital social network for rapid collection of earthquake disaster information." Natural Hazards and Earth System Sciences 13, no. 2 (2013): 385–94. http://dx.doi.org/10.5194/nhess-13-385-2013.

Full text

Abstract:

Abstract. Acquiring disaster information quickly after an earthquake is crucial for disaster and emergency rescue management. This study examines a digital social network – an earthquake disaster information reporting network – for rapid collection of earthquake disaster information. Based on the network, the disaster information rapid collection method is expounded in this paper. The structure and components of the reporting network are introduced. Then the work principles of the reporting network are discussed, in which the rapid collection of disaster information is realised by using Global

APA, Harvard, Vancouver, ISO, and other styles

17

Jacob, Barnard, Han Huazheng, and Huang Congzhao. "Financial Distress Analysis Using Altman Z-Score, Springate and Zmijewski in Retail Companies on the IDX." Journal Markcount Finance 1, no. 1 (2023): 1–12. http://dx.doi.org/10.55849/jmf.v1i1.53.

Full text

Abstract:

Islamic Social Reporting (ISR) is an index of social accountability disclosure whose indicators refer to Islamic ethical principles. Islamic banking operates by sharia principles. Therefore the disclosure of ISR in Islamic banking must be within the corridors of Islamic theology. This study uses the E-Views software to identify the factors that influence the level of exposure to Islamic Social Reporting (ISR) in Islamic banking in Indonesia. The factors examined in this study are company performance and company size towards Islamic Social Reporting. The results of this study show that financia

APA, Harvard, Vancouver, ISO, and other styles

18

Adema, Hussein, Kubota Tariq, and Dumaz Carmelo. "Disclosure of Islamic Social Reporting of Islamic Banks in Indonesia with Analysis of Profitability and Size for 2016-2020." Journal Markcount Finance 1, no. 1 (2023): 13–25. http://dx.doi.org/10.55849/jmf.v1i1.54.

Full text

Abstract:

Islamic Social Reporting (ISR) is an index of social accountability disclosure whose indicators refer to Islamic ethical principles. Islamic banking operates by Sharia principles. Therefore the disclosure of ISR in Islamic banking must be within the corridors of Islamic theology. This study uses the E-Views software to identify the factors that influence exposure to Islamic Social Reporting (ISR) in Islamic banking in Indonesia. The factors examined in this study are company performance and company size towards Islamic Social Reporting. The results of this study show that financial performance

APA, Harvard, Vancouver, ISO, and other styles

19

Selvia, Fitri, Lela Nurlaela Wati, and Bono Prambudi. "PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN SYARIAH (ISLAMIC SOCIAL REPORTING)." JURNAL AKUNTANSI 7, no. 2 (2020): 100–115. http://dx.doi.org/10.37932/ja.v7i2.50.

Full text

Abstract:

The concept of corporate social responsibility (CSR) is now not only developing conventional economics, but also in the Islamic economy. The concept of CSR in Islam is Islamic Social Reporting, which is a special framework for reporting social responsibility in accordance with Islamic principles. The framework is not only useful for Muslim decision makers, but also useful for helping Islamic companies in fulfilling obligations towards Allah SWT and society. This writing method used literature review through various literature with the aim of informing the reader (informative research) about th

APA, Harvard, Vancouver, ISO, and other styles

20

Lukonin, S. A., and B. A. Anosov. "China: Decarbonising the Economy and Adhering to the ESG Principles." Federalism 26, no. 3 (2021): 192–205. http://dx.doi.org/10.21686/2073-1051-2021-3-192-205.

Full text

Abstract:

In China, as in other countries, ESG factors are becoming more and more important in the investment discourse and, in particular, in the reporting of public companies. However, if factor E (environmental) is actively discussed both within public companies and by the Chinese government, then reporting on factors S (social) and G (governance) is still in its infancy, since it must be borne in mind that the Chinese private sector is in in conjunction with the official rhetoric of the Chinese government, and the difference in the perception of social and managerial factors between Chinese business

APA, Harvard, Vancouver, ISO, and other styles

21

Lukonin, S. A., and B. A. Anosov. "China: Decarbonising the Economy and Adhering to the ESG Principles." Federalism 26, no. 3 (2021): 192–205. http://dx.doi.org/10.21686/2073-1051-2021-3-192-205.

Full text

Abstract:

In China, as in other countries, ESG factors are becoming more and more important in the investment discourse and, in particular, in the reporting of public companies. However, if factor E (environmental) is actively discussed both within public companies and by the Chinese government, then reporting on factors S (social) and G (governance) is still in its infancy, since it must be borne in mind that the Chinese private sector is in in conjunction with the official rhetoric of the Chinese government, and the difference in the perception of social and managerial factors between Chinese business

APA, Harvard, Vancouver, ISO, and other styles

22

Seletska, D. O. "Formation of ESG reporting according to GRI standards: social aspect." Problems of Theory and Methodology of Accounting, Control and Analysis, no. 3(59) (December 24, 2024): 20–36. https://doi.org/10.26642/pbo-2024-3(59)-20-36.

Full text

Abstract:

The article focuses on studying the pressing issues related to the formation of ESG reporting based on the Global Reporting Initiative (GRI) standards, with an emphasis on the social aspects of business activities. The necessity of a systematic approach to the implementation of GRI standards as a foundation for developing high-quality ESG reporting that aligns with modern global trends in sustainable development is substantiated. The article demonstrates opportunities to improve data presentation methods aimed at ensuring transparency, comparability, and completeness of information for stakeho

APA, Harvard, Vancouver, ISO, and other styles

23

Adamek-Hyska, Dorota, and Radosław Pacud. "Accounting and financial reporting of the Social Insurance Institution and the Social Insurance Fund." Zeszyty Teoretyczne Rachunkowości 49, no. 1 (2025): 9–27. https://doi.org/10.5604/01.3001.0055.0280.

Full text

Abstract:

Purpose: The article’s primary objective is to identify the legal basis of accounting and the scope of information in financial statements prepared by the Social Insurance Institution (SII), particularly in the Social Insurance Fund (SIF). The article’s secondary objective is a critical analysis of the accounting and financial reporting concept adopted by social insurance.Methodology/approach: A literature review was conducted to identify the current knowledge regarding the primary objective. This was followed by an analysis of the regu-latory sphere concerning accounting and financial stateme

APA, Harvard, Vancouver, ISO, and other styles

24

Ismail, Hina, Muhammad A. Saleem, Sadaf Zahra, Muhammad S. Tufail, and Rao Akmal Ali. "Application of Global Reporting Initiative (GRI) Principles for Measuring Quality of Corporate Social Responsibility (CSR) Disclosure: Evidence from Pakistan." Sustainability 13, no. 20 (2021): 11409. http://dx.doi.org/10.3390/su132011409.

Full text

Abstract:

CSR Reporting is an essential mechanism for ensuring the transparency and accountability of companies towards sustainability performance. To further promote that sustainable development agenda, CSR-related regulations and policies have emerged worldwide, including in Pakistan. Therefore this study assesses the quality of corporate social responsibility in annual reports issued by firms listed at the Pakistan Stock Exchange. This study has operationalized the Global Reporting Initiative (GRI) principles for examining the quality of CSR disclosures. The paper sample comprised 540 annual reports

APA, Harvard, Vancouver, ISO, and other styles

25

Varlamova, Mariia L., and Larysa G. Sarkisian. "Corporate Social Responsibility as a Driver of Sustainable Development in the EU." Business Inform 12, no. 563 (2024): 42–48. https://doi.org/10.32983/2222-4459-2024-12-42-48.

Full text

Abstract:

The aim of the study: to analyze the role of corporate social responsibility (CSR) in promoting sustainable development in the European Union (EU), considering legislative initiatives, the dissemination of reporting standards, and the experience of companies implementing ESG practices. Global initiatives encouraging the adoption of CSR and reporting on sustainable development principles are examined. Specifically, the UN Global Compact, the Global Reporting Initiative, the ISO standard on social responsibility, and the Principles for Responsible Investment are characterized. The study identifi

APA, Harvard, Vancouver, ISO, and other styles

26

Pacheco, Alexandre, and Manuel Branco. "Banks’ Sustainability Reporting in Brazil." International Journal of Financial Studies 13, no. 3 (2025): 114. https://doi.org/10.3390/ijfs13030114.

Full text

Abstract:

The purpose of this study is to evaluate the quality of sustainability reporting from banks operating in Brazil from the perspective of the GRI reporting principles and the coverage of reported content and its correlation with the SDGs. We also examine whether there is some association between the quality of such reporting and some characteristics of the banks (e.g., national vs. foreign, publicly traded vs. privately held, government vs. privately controlled). We used two different methodologies proposed in existing literature to assess quality based on economic, social, and environmental con

APA, Harvard, Vancouver, ISO, and other styles

27

Dah, Mustafa A., and Mohammad I. Jizi. "Board Independence and the Efficacy of Social Reporting." Journal of International Accounting Research 17, no. 1 (2017): 25–45. http://dx.doi.org/10.2308/jiar-51952.

Full text

Abstract:

ABSTRACT The recent decade of scandals, financial crisis, and loss in moral values questioned the soundness of firms' governance structure and held them more accountable to their societies. This put corporate boards under increased pressure to acknowledge their monitoring needs and respond to societal obligations. This paper offers a deepened understanding of the CSR-firm welfare relationship by suggesting its reliance on the participation of independent directors on corporate boards. Our findings show that higher board independence increases social disclosures. We also show that the effect of

APA, Harvard, Vancouver, ISO, and other styles

28

Fagan Muzaffarli. "Advancing ESG reporting in Azerbaijan: Trends, challenges, and opportunities." International Journal of Science and Research Archive 13, no. 2 (2024): 2996–3000. https://doi.org/10.30574/ijsra.2024.13.2.2525.

Full text

Abstract:

One of the most significant trends in the development of the global economy is the integration of ESG (Environmental, Social, and Governance) principles into the operations of businesses and financial institutions. This paper aims to examine the trends and perspectives of implementing ESG principles within the Azerbaijani economy. The research methodology applies stakeholder and institutional theories to develop a conceptual framework that guides the understanding of ESG reporting in Azerbaijan, includes comparison, generalization, economic, institutional analysis. Based on the findings, it is

APA, Harvard, Vancouver, ISO, and other styles

29

Nata, Kalindra, and Nurna Aziza. "Disclosure of Local Government Social Responsibility Through GRI Reporting Standards: A Case Study of Bengkulu Province." Dinasti International Journal of Economics, Finance & Accounting 6, no. 3 (2025): 2287–98. https://doi.org/10.38035/dijefa.v6i3.4705.

Full text

Abstract:

This study explores the role of sustainability reporting based on the Global Reporting Initiative (GRI) in disclosing the social responsibility of the Bengkulu Provincial Government, a region with relatively low welfare levels. Using a qualitative approach and content analysis method on official government documents, the study assesses the extent to which GRI standards are used to reflect transparent and accountable governance practices. The findings reveal that although some GRI principles have been applied, disclosures remain limited, particularly in areas such as the protection of non-civil

APA, Harvard, Vancouver, ISO, and other styles

30

Siswanti, Indra, and Embun Prowanta. "The Model Disclosure of Islamic Social Reporting in Islamic Bank Indonesia." MIX: JURNAL ILMIAH MANAJEMEN 12, no. 1 (2022): 31. http://dx.doi.org/10.22441/jurnal_mix.2022.v12i1.003.

Full text

Abstract:

Objectives: The purpose of this study is to analyze the determinants of the disclosure of Islamic Social Reporting in Islamic banks in IndonesiaMethodology: The population in this study are Islamic banks in Indonesia which amounted to 14 (fourteen) in total, while the sample used was 9 (nine) Islamic banks that have met the criteria, namely Islamic banks that have published financial reports, annual reports and corporate governance reports between the period of period 2015-2019.Finding: The results of this study indicate that compliance with sharia principles, duties and responsibilities of th

APA, Harvard, Vancouver, ISO, and other styles

31

Glavič, Peter. "Updated Principles of Sustainable Engineering." Processes 10, no. 5 (2022): 870. http://dx.doi.org/10.3390/pr10050870.

Full text

Abstract:

A change in human development patterns is needed, including mankind’s environmental, economic, and social behavior. Engineering methods and practices have a substantial impact on the way to sustainable development. An overview of the guiding principles of sustainability, sustainable design, green engineering, and sustainable engineering is presented first. Sustainable engineering principles need to be updated to include the present state of the art in human knowledge. Therefore, the updated principles of sustainable development are presented, including traditional and more recent items: a holi

APA, Harvard, Vancouver, ISO, and other styles

32

Dr., Madan Lal Bhasin. "Integrated Reporting at the Crossroads: Will it Become Trendsetter Model for the Corporate Reporting." International Journal of Management Sciences and Business Research 6, no. 2 (2017): 35–59. https://doi.org/10.5281/zenodo.3468902.

Full text

Abstract:

he landscape of corporate reporting is changing quickly. The concepts, elements and principles that characterize the way organizations plan, manage and report their annual performances are currently being questioned, debated, and redesigned throughout the world. However, widening the scope of corporate performance and reporting is a major issue. Interest in and adoption of IR regarding a company’s financial, environmental, social, and governance performance is growing rapidly. Research needs to bridge the gap between social and financial performance by considering corporate performance i

APA, Harvard, Vancouver, ISO, and other styles

33

Basuki, Gayatri, and Masduki Ahmad. "Implementasi Prinsip-prinsip Manajemen Keuangan Sekolah di SD Ar-Rahman Motik Jakarta Selatan." AS-SABIQUN 5, no. 4 (2023): 1005–14. http://dx.doi.org/10.36088/assabiqun.v5i4.3593.

Full text

Abstract:

School financial managemet is carried out by the school principal, consists of financial planning, financial allocation and financial reporting activities. School financial management will work well if it can apply the principles of financial management, namely transparency, accountability, effectiveness, and efficiency. The aim of this study is to find out the implementation of the principles of financial management in private elementary school. This study used a qualitative methos with a descriptive approach to explore social conditions that occus as a whole. Participant in this study were o

APA, Harvard, Vancouver, ISO, and other styles

34

Parasotskaya, Nataliya N., Viktor A. Ilyin, and Yuliya S. Stashina. "NON-FINANCIAL REPORTING OF AN ORGANIZATION: PROBLEMS AND THEIR REGULATION." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 5/2, no. 137 (2023): 116–24. http://dx.doi.org/10.36871/ek.up.p.r.2023.05.02.017.

Full text

Abstract:

The topic of non-financial reporting and its role in assessing the reputation of business entities has become increasingly relevant in recent years. Due to the growing concern about environmental and social issues, investors and stakeholders are increasingly interested in understanding the principles of sustainable development and ethical standards of the companies they invest in or do business with. As a result, non-financial reporting has become an important tool for companies to inform stakeholders about their principles of sustainable development and ethical standards, including investors,

APA, Harvard, Vancouver, ISO, and other styles

35

Rusu, Teodora Maria, Antonia Odagiu, Horia Pop, and Laura Paulette. "Sustainability Performance Reporting." Sustainability 16, no. 19 (2024): 8538. http://dx.doi.org/10.3390/su16198538.

Full text

Abstract:

Sustainability reporting is an essential tool for companies and organizations to assess and communicate their sustainability performance. Its importance derives from the need for transparency and accountability to stakeholders, including investors, customers, employees and local communities. The principles underlying an effective sustainability report include integrity, accuracy, comparability and clarity. The main purpose of the sustainability report is to provide a clear view of the economic, social and environmental impact of the organization’s activities, contributing to continuous perform

APA, Harvard, Vancouver, ISO, and other styles

36

Budiandru, Mr. "Factors Affecting Islamic Social Reporting in the Halal Industry Sector." Turkish Journal of Computer and Mathematics Education (TURCOMAT) 12, no. 3 (2021): 4521–29. http://dx.doi.org/10.17762/turcomat.v12i3.1841.

Full text

Abstract:

Islamic social reporting is a measure of Islamic-based social performance reporting in each company. Increased disclosure of Islamic social interpretation will influence investor decisions. This study aims to analyze what factors influence the declaration of Islamic corporate social responsibility. The data used is the annual report of companies registered in the halal industry sector from 2013 to 2018 with 44 selected companies. This study uses a random effect model (REM). The analysis results show that the halal lifestyle, profitability, and leverage are significant in disclosing Islamic cor

APA, Harvard, Vancouver, ISO, and other styles

37

Rahayu, Tantri Puji, and Agung Budi S. "Analisis Faktor-Faktor yang Mempengaruhi Pengungkapan Islamic Social Reporting pada Perusahaan yang Terdaftar di Jakarta Islamic Index Periode 2010-2013." e-Journal Ekonomi Bisnis dan Akuntansi 5, no. 2 (2018): 109. http://dx.doi.org/10.19184/ejeba.v5i2.8644.

Full text

Abstract:

Islamic Social Reporting (ISR) is a social responsibility disclosure index that has specific indicators on ethical principles of Islam. In this study, assessment a level of ISR disclosure performed among list of Jakarta Islamic Index companies. The aim of this study is to obtain an empirical evidence about factor that affect Islamic Social Reporting (ISR) in company’s annual report. The factors that used in this study such as:social activity, industry size, profitability, and environmental performance. Measurement of Islamic Social Reporting is based on islamic social reporting categories that

APA, Harvard, Vancouver, ISO, and other styles

38

Evseeva, Olga V. "SUSTAINABLE DEVELOPMENT MANAGEMENT WITHIN THE FRAMEWORK OF THE CONCEPTUAL ESG APPROACH. PART 2. EXPERIENCE OF THE ESG APPROACH IN RUSSIAN OIL AND GAS COMPANIES. E-DIRECTION." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 7/1, no. 148 (2024): 20–31. http://dx.doi.org/10.36871/ek.up.p.r.2024.07.01.002.

Full text

Abstract:

Issues of sustainable development based on the principles of ESG (Environmental, Social, Governance) are gaining popularity on the global agenda. Many large International and Russian companies are implementing ESG principles in their activities. Companies’ reporting in this area makes them attractive to investors and other interested parties. This article analyzes the management of sustainable development and reporting of large Russian oil and gas companies in the “E direction”, that is, in terms of the impact of companies on the climate and the environment.

APA, Harvard, Vancouver, ISO, and other styles

39

Capatina, Sofia, and Eugenia Busmachiu. "TRENDS IN ESG PERFORMANCE REPORTING (ENVIRONMENT SOCIAL AND GOVERNANCE) IN ENTERPRISE." Journal of Research on Trade, Management and Economic Development, no. 1(21) (July 2024): 78–93. http://dx.doi.org/10.59642/jrtmed.1.2024.06.

Full text

Abstract:

Implementation of ESG principles is essential for the Republic of Moldova to promote sustainable development, environmental protection, social responsibility and effective governance. This not only strengthens the country's position in the international community, but also contributes to sustainable growth and improved quality of life for its citizens. Trends in ESG performance reporting reflect a continuing evolution in companies' approach to sustainability and social responsibility, underlining the importance of integrating ESG issues into their business strategies and reporting transparent

APA, Harvard, Vancouver, ISO, and other styles

40

Tomé, Maria Brízida, Deolinda Aparício Meira, and Ana Maria Bandeira. "Integrated reporting and corporate social responsibility in the context of social economy (Mutual associations in the health and welfare sector)." CIRIEC-España, revista de economía pública, social y cooperativa, no. 85 (March 13, 2018): 109. http://dx.doi.org/10.7203/ciriec-e.85.6862.

Full text

Abstract:

This study aims to evaluate whether integrated reporting can be considered the appropriate tool for disclosure of the socially responsible behaviour of social economy entities (SEEs), as they currently face an increased demand for transparency from a number of stakeholders. The initial analysis of the concept and principles of corporate social responsibility (CSR), through a triple bottom line concept, and of the social economy and the legal regime governing mutual associations is followed by an empirical study of Portuguese mutual associations in the health and welfare sector. A proposal is a

APA, Harvard, Vancouver, ISO, and other styles

41

Anggraeni, Dian Yuni, Rayna Kartika, and Yuskar Yuskar. "MUSLIM CEO AND ISLAMIC SOCIAL REPORTING DISCLOSURE: EVIDENCE FROM INDONESIA." Media Riset Akuntansi, Auditing & Informasi 20, no. 2 (2020): 169. http://dx.doi.org/10.25105/mraai.v20i2.6089.

Full text

Abstract:

<p>Corporate social responsibility (CSR) has been attracting ever considerable attention from practice and academia, but the determinants of CSR remain unclear. The Islamic principles of vicegerency (khalifah) and brotherhood (ukhuwwah) is seen as closely connected to CSR, called Islamic Social Reporting (ISR). Thus, this study aims to examine the presence of Muslim CEO on ISR disclosure. Using regression analysis, this empirical study covers a sample of firms which are listed in the Jakarta Islamic Index (JII) for the year 2016-2018. The result reveals that Muslim CEO has a positive and

APA, Harvard, Vancouver, ISO, and other styles

42

Sukardi, Budi, Widiatmini Widiatmini, and Fachrurazi Fachrurazi. "Islamic Social Reporting Factors For The Indonesian Islamic Commercial Banks." JPS (Jurnal Perbankan Syariah) 3, no. 1 (2022): 1–13. http://dx.doi.org/10.46367/jps.v3i1.479.

Full text

Abstract:

Islamic social reporting as part of the responsibility of Islamic banks in fulfilling Islamic social performance reporting can also be a priority for investors in making investment decisions. The use of the Islamic social reporting Index in the disclosure of company reports aims to fulfill investors' spiritual desires in the form of accountability to Allah. This study aims to determine the effect of firm age, firm size, and profitability on Islamic social reporting disclosure in Indonesian commercial banks. The study used quantitative methods, and the research population used the financial sta

APA, Harvard, Vancouver, ISO, and other styles

43

Sukardi, Budi, Widiatmini Widiatmini, and Fachrurazi Fachrurazi. "Islamic Social Reporting Factors For The Indonesian Islamic Commercial Banks." JPS (Jurnal Perbankan Syariah) 3, no. 1 (2022): 1–13. http://dx.doi.org/10.46367/jps.v3i1.479.

Full text

Abstract:

Islamic social reporting as part of the responsibility of Islamic banks in fulfilling Islamic social performance reporting can also be a priority for investors in making investment decisions. The use of the Islamic social reporting Index in the disclosure of company reports aims to fulfill investors' spiritual desires in the form of accountability to Allah. This study aims to determine the effect of firm age, firm size, and profitability on Islamic social reporting disclosure in Indonesian commercial banks. The study used quantitative methods, and the research population used the financial sta

APA, Harvard, Vancouver, ISO, and other styles

44

Wildowicz-Giegiel, Anna. "THE EVOLUTION AND THE NEW FRONTIERS OF SOCIAL RESPONSIBILITY ACCOUNTING." Problems of Management in the 21st Century 9, no. 1 (2014): 95–102. http://dx.doi.org/10.33225/pmc/14.09.95.

Full text

Abstract:

It is required currently from enterpeneurs to run their business according to the principles of sustainable development. As a result the rapid growth for corporate social responsibility among business owners is commonly observed. They started noticing that being socially responsible can help improve financial results and competitiveness. In order to achieve these goals company involving in corporate social responsibility should disclose accurately and credibly information on the social and environmental effects to both external and internal stakeholders. The research was aimed at indicating th

APA, Harvard, Vancouver, ISO, and other styles

45

Hassan, Joan T., Dorcas Baba, Auwal Ahmed Ibrahim, and Jemimah Deynum Elisha. "Journalism and social-political conflict in contemporary society." Journal of Language, Literature, Social and Cultural Studies 2, no. 1 (2024): 46–58. http://dx.doi.org/10.58881/jllscs.v2i1.151.

Full text

Abstract:

This study delves into the intricate dynamics between journalism and contemporary social-political conflicts. It aims to comprehend the challenges journalists face when reporting on such conflicts, encompassing physical risks in conflict zones, ethical dilemmas arising from portraying sensitive issues, and economic pressures influencing media coverage decisions. Grounded in the theoretical framework of Peace Journalism, the study adopts principles emphasizing accuracy, fairness, and the promotion of dialogue over sensationalism. Utilizing the descriptive research method, the study consults and

APA, Harvard, Vancouver, ISO, and other styles

46

Hassan, Joan T., Dorcas Baba, Auwal Ahmed Ibrahim, and Jemimah Deynum Elisha. "Journalism and Social-Political Conflict in Contemporary Society." Journal of Media,Culture and Communication, no. 41 (December 26, 2023): 37–49. http://dx.doi.org/10.55529/jmcc.41.37.49.

Full text

Abstract:

This study delves into the intricate dynamics between journalism and contemporary social-political conflicts. It aims to comprehend the challenges journalists face when reporting on such conflicts, encompassing physical risks in conflict zones, ethical dilemmas arising from portraying sensitive issues, and economic pressures influencing media coverage decisions. Grounded in the theoretical framework of Peace Journalism, the study adopts principles emphasizing accuracy, fairness, and the promotion of dialogue over sensationalism. Utilizing the descriptive research method, the study consults and

APA, Harvard, Vancouver, ISO, and other styles

47

Sari, Mike Sonita, and Nayang Helmayunita. "Pengaruh Good Corporate Governance Terhadap Pengungkapan Islamic Social Reporting." JURNAL EKSPLORASI AKUNTANSI 1, no. 2 (2019): 751–68. http://dx.doi.org/10.24036/jea.v1i2.108.

Full text

Abstract:

Sharia issuers are determined by considering Islamic principles and it is expected that company activities will be in harmony with Islamic law and framework. ISR is part of corporate social responsibility that should be disclosed by Islamic issuers. However, ISR disclosure is still voluntary, so the level of disclosure of each sharia issuer still varies. This study aims to examine the effect of Good Corporate Governance (GCG) on disclosure of Islamic Social Reporting (ISR). The total samples used in this study is 65 annual reports from 13 companies registered in the Jakarta Islamic Index (JII)

APA, Harvard, Vancouver, ISO, and other styles

48

Listyorini, Inon, Ristianawati Dwi Utami, Prasojo Prasojo, and Anisa Siti Amanda. "The Role of Shariah Supervisory Board in Islamic Social Reporting Disclosure." Journal of Accounting Auditing and Business 7, no. 2 (2024): 23–35. http://dx.doi.org/10.24198/jaab.v7i2.53207.

Full text

Abstract:

Islamic Social Reporting (ISR) is a concept of social responsibility based on Islamic principles, assisting Islamic banks in enhancing transparency, accountability, and stakeholder relations. ISR encourages Islamic banks to increase their sustainable social responsibility to promote Islamic ethics in business practices. This study aims to analyze the impact of Sharia Supervisory Board (SSB) characteristics on ISR disclosure in Islamic banks in Indonesia. The analysis utilizes the unbalanced panel fixed effect model method and involves 15 Islamic banks from 2017 to 2021. The findings confirm th

APA, Harvard, Vancouver, ISO, and other styles

49

Kamordzhanova, N. A., E. V. Satalkina, and A. A. Savvinova. "INTEGRATED REPORTING: HISTORY, VERIFICATION, PROSPECTS." Intellect. Innovations. Investments, no. 5 (2023): 33–44. http://dx.doi.org/10.25198/2077-7175-2023-5-33.

Full text

Abstract:

The article is devoted to the study of integrated reporting as a dynamically developing part of corporate reporting. Public non-financial reporting is defined as a set of indicators reflecting the goals, approaches and performance of corporations on significant issues of social responsibility and sustainable development. Despite the identified similarities between various approaches to disclosure of non-financial information, the hallmarks of integrated reporting are integrated thinking underlying the management structure, commitment to the environmental agenda, and demonstrating the ability o

APA, Harvard, Vancouver, ISO, and other styles

50

Vasiliev, V. P. "Sustainable development: modification of principles and institutions." Moscow State University Bulletin. Series 18. Sociology and Political Science 30, no. 1 (2024): 193–204. http://dx.doi.org/10.24290/1029-3736-2024-30-1-193-204.

Full text

Abstract:

The purpose of the article is to analyze the system of institutions of sustainable development and the implementation of their principles at the interstate, national macro and micro levels. The interrelation of ecology, economy and social dynamics as a single complex of institutions for solving the problems of sustainable development is shown. The universality of the goals of modern transformations in the field of environmental protection and socio-economic development, a wide range of improving the well-being of the population does not remove the existence of specific strategic goals for the

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!