Academic literature on the topic 'Standard of Global Reporting Initiative'

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Journal articles on the topic "Standard of Global Reporting Initiative"

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Halkos, George, and Stylianos Nomikos. "Corporate social responsibility: Trends in global reporting initiative standards." Economic Analysis and Policy 69 (March 2021): 106–17. http://dx.doi.org/10.1016/j.eap.2020.11.008.

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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 (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. T
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Bazilchuk, Nancy. "Businesses Come Clean. New initiative sets global standards for sustainability reporting." Conservation in Practice 6, no. 4 (2005): 38–40. http://dx.doi.org/10.1111/j.1526-4629.2005.tb00135.x.

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Dingwerth, Klaus, and Margot Eichinger. "Tamed Transparency: How Information Disclosure under the Global Reporting Initiative Fails to Empower." Global Environmental Politics 10, no. 3 (2010): 74–96. http://dx.doi.org/10.1162/glep_a_00015.

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In this contribution, we explore the tensions that seem inherent in the claim that transparency policies “empower” the users of disclosed information vis-àvis those who are asked to provide the information. Since these tensions are particularly relevant in relation to voluntary disclosure, our analysis focuses on the Global Reporting Initiative (GRI) as the world's leading voluntary corporate non-financial reporting scheme. Corporate sustainability reporting is often hailed as a powerful instrument to improve the environmental performance of business and to empower societal groups, including c
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Traxler, Albert Anton, Dorothea Greiling, and Hannah Hebesberger. "GRI Sustainability Reporting by INGOs: A Way Forward for Improving Accountability?" VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations 31, no. 6 (2018): 1294–310. http://dx.doi.org/10.1007/s11266-018-9976-z.

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AbstractConsidering that the members of the International Non-Governmental Organizations (INGO) Accountability Charter played a prominent role in initiating the first sector supplement of the Global Reporting Initiative for non-governmental organizations (NGO), the purpose of the paper is to investigate their sustainability reporting (SR) practices in order to evaluate to what extent INGO Charter members comply with this voluntary accountability standard for SR. The empirical analysis is based on a content analysis of sustainability reports. The findings indicate that most of the INGO Charter
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Popova, Tatiana N. "The concept of public non-financial reporting and the GRI (global reporting initiative) standard: prospects for application in Russia." Азиатско-Тихоокеанский регион: экономика, политика, право 50, no. 1 (2019): 72–78. http://dx.doi.org/10.24866/1813-3274/2019-1/72-78.

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Galli, Davide, and Federica Bassanini. "Reporting Sustainability in China: Evidence from the Global Powers of Luxury Goods." Sustainability 12, no. 9 (2020): 3940. http://dx.doi.org/10.3390/su12093940.

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In this study, we investigated sustainability reporting practices adopted by the ‘Global Power of Luxury Goods 2019’, which are the top 100 companies operating in the luxury sector listed by Deloitte. The analysis firstly focused on exploring sustainability disclosure and reporting practices, moving then to the examination of China-specific sustainability initiatives according to the Global Reporting Initiative(GRI) standards categories: Economic, environmental, and social. Adopting a theoretical perspective based on elements of institutional theory and stakeholder theory, we highlight how the
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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 (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 theor
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Fiume, Raffaele, Tiziano Onesti, and Stefano Bianchi. "Dialogue with standard setters. Disclosure initiative and related research projects." FINANCIAL REPORTING, no. 1 (June 2019): 145–53. http://dx.doi.org/10.3280/fr2019-001005.

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The disclosure in financial statements is one of the pillars of the framework of the International Financial Statements (IFRS). All the standards include a relevant section with indication about the information and data to be disclosed in the notes, however the feedbacks received from the stakeholders and users indicated the existence of concerns about the effectiveness of disclosures in financial statements and about the disclosure overload. In order to respond to the above concerns and feedbacks, the International Accounting Standards Board (IASB) launched the Disclosure Initiative in 2013.
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Клычова, Гузалия, Guzaliya Klychova, Алсу Закирова, et al. "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 (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. T
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Dissertations / Theses on the topic "Standard of Global Reporting Initiative"

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Holinková, Jana. "Analýza přístupu firem ke společenské odpovědnosti v porovnání s požadavky standardu Global Reporting Initiative." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-5255.

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The thesis deals with analysis of the quality of corporate social responsibility reports sampled from in Czech Republic seated organizations. First chaps concentrate on themes of sustainable development and corporate social responsibility (CSR). The thesis treats of individual instruments in the field of CSR (standards, approaches or codes). The focus is concentrated on G3 Standard of Global Reporting Initiative, which is crucial for the whole analysis. GRI Standard is internationally reputable instrument for CSR reporting. Before the analysis itself the thesis offers short view of researches
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Márová, Klára. "Analýza aktivit Commerzbank AG v oblasti společenské odpovědnosti a návrhy na zlepšení." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-17915.

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The thesis deals with Corporate Social Responsibility (CSR). Theoretic part is focused on themes of sustainable development and corporate social responsibility. The focus is concentrated on G3 Standard of Global Reporting Initiative, that is used to make CSR report of Commerzbank AG in practical part. Fundamental part pays attention to chart Commerzbank AGs'activities in corporate social responsibility and improvement proposals.
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Cacková, Silvie. "Tvorba reportu CSR s využitím metodiky GRI: případová studie Siemens ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-206043.

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This Master´s Thesis is focused on reporting of Corporate Social Responsibility (CSR reporting). The purpose of this thesis is to create CSR report for company Siemens Czech Republic for the year 2014. Theoretical part is dedicated to introduce the concept of Corporate Social Responsibility and Stakeholder concept. The next part is focused on relation between CSR concept and CSR reporting, its benefits and trends. The last theoretical part introduces applicable standards regarding CSR reporting, the attention is put on company GRI and its reporting framework. Practical part deals with Siemens
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Naidu, Mohana Balakrishnan. "Corporate Sustainability: How can GRI guidelines and ISO standards complement each other and relate with the SDGs?" Thesis, Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-42549.

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This study aims to establish an understanding of corporate sustainability and how companies communicate their sustainability. It also evaluates how sustainability reporting is addressed by various corporate companies by using GRI reporting guidelines and ISO standards, and also how these standards and guidelines are helping the companies to achieve Sustainable Development Goals. A literature review was conducted to understand the various approaches to developing a sustainability report. A theoretical relationship matrix was carried out to establish the relationship of ISO standard (clauses are
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Jiroušková, Jitka. "Reportování společenské odpovědnosti ve vybrané společnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-201713.

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The Master´s Thesis is focused on reporting of Corporate Social Responsibility. The purpose of this thesis is create CSR report for company PATRIA Kobylí, a.s. Theoretical part is dedicated to formation, development and current forms CSR, including advantages and disadvantages CSR. Besides three pillars are mentioned, which are basis for the concept CSR. A part of thesis is focused on CSR reporting, its benefits and trends. Further, applicable standards this concept are introduced. The attention is put on GRI standard and reporting frame G4. Content of practical part are analysis and evaluatio
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Oduro-Kwateng, George. "The evaluation of environmental reporting by publicly listed South African banks." Thesis, Rhodes University, 2010. http://hdl.handle.net/10962/d1003860.

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Recently, bankers have come to realise that banking operations, especially corporate lending, affect and are affected by the natural environment and that consequently, the banks might have an important role to play in helping to raise environmental standards. Although the environment presents significant risks to banks, in particular environmental credit risk, it also perhaps presents profitable opportunities. Stricter environmental regulations have forced companies to invest in environmentally friendly technologies and pollution control measures and in tum generated lending opportunities for
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Lindström, Konrad, and Pontus Engdahl. "Global Reporting Initiative-rapportering i två branscher : En komparativ studie om Global Reporting Initiative-rapportering." Thesis, Karlstads universitet, Handelshögskolan (from 2013), 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-85686.

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Sustainability reporting today is an important tool for companies to show how they work with sustainable development. The design of the companies' sustainability reports can vary since the regulations can be seen as somewhat vague. GRI provides a framework and standards that create a common language for organizations and its reporting of current economic, environmental, and social aspects. However, GRI is voluntary to follow which creates a possibility for both similarities and differences in companies' sustainability reporting. The study was conducted with a qualitative research strategy and
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Bláhová, Veronika. "Analýza přístupu firem ke společenské odpovědnosti v porovnání s požadavky standardu GRI." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-164017.

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The Master's thesis deals with the analysis of performance requirements of the standard GRI (Global Reporting Initiative) in selected companies. Standard GRI is considered as an internationally recognized tool for creating reports on corporate social responsibility (CSR). The theoretical part is initially focused on the characteristics of the concept of corporate social responsibility and the included areas, afterwards it describes variety of options how to assess CSR activities. The largest space is devoted to the GRI standard and its most current version of guidelines for reporting G3.1. The
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Hedberg, Carl-Johan. "Hållbarhetsreovisning : the Global Reporting Initiative, erfareheter och framtida scenarior." Thesis, Linköping University, Department of Thematic Studies, 2002. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-1451.

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<p>The history of environmental reporting began in the early 1990’s when some companies included the environmental issue in their annual report. The increased interest of ethical and sustainable investments and demands from different stakeholders conjure a change of the report design. To develop the environmental reports and create design guidance for sustainability reports an organisation called Global Reporting Initiative (GRI) was born. The GRI is environmental reporting taken to another level, a level that is according to sustainable development. This qualitative study concerns sustainabil
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Long, Margaret J. "E-Business Reporting: Towards a Global Standard for Financial Reporting Systems Using XBRL." NSUWorks, 2013. http://nsuworks.nova.edu/gscis_etd/221.

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Reporting systems can provide transparency into financial markets necessary for a sustainable, prosperous global economy. The most widely used global platform for exchanging electronic information about companies to regulatory bodies is XBRL. Standards for this platform are in the process of becoming legally harmonized, but not all countries are mandating e-business reporting. A harmonized global standard for business reporting aligns practices between countries, while recognizing the need for flexibility within each social system and government, whereas international law would establish one s
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Books on the topic "Standard of Global Reporting Initiative"

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Nationale Bedingungen und freiwillige unternehmerische Normbefolgung: Eine Analyse deutscher Unternehmen der G500 in der Global Reporting Initiative. Nomos, 2011.

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Global Standard for Reporting Conflict. Taylor & Francis Group, 2016.

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A Global Standard For Reporting Conflict. Taylor & Francis Ltd, 2013.

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Barth, Mary. Research, Standard Setting, and Global Financial Reporting. Now Publishers Inc, 2007.

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Winkler, Deborah. How Do Multinationals Report Their Economic, Social, and Environmental Impacts? Evidence from Global Reporting Initiative Data. World Bank, Washington, DC, 2017. http://dx.doi.org/10.1596/1813-9450-8274.

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George, Erika. Incorporating Rights. Oxford University Press, 2021. http://dx.doi.org/10.1093/oso/9780199941483.001.0001.

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Incorporating Rights: Strategies to Advance Corporate Accountability examines existing and emerging advocacy strategies that could conceivably close a global governance gap that puts human rights at risk and places commercial actors at risk of becoming complicit in human rights abuses when conducting business in emerging market economies and complex environments. Corporate codes of conduct, sustainability reporting, and selected multistakeholder initiatives are presented as the building blocks of a system of soft law that could solidify to become binding baseline standards for better business
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Book chapters on the topic "Standard of Global Reporting Initiative"

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Rimmel, Gunnar. "Global reporting initiative." In Accounting for Sustainability. Routledge, 2020. http://dx.doi.org/10.4324/9781003037200-11.

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Anil Sethi, Anjula Garg, Jan Sacharko, Regina List, et al. "Global Reporting Initiative." In International Encyclopedia of Civil Society. Springer US, 2010. http://dx.doi.org/10.1007/978-0-387-93996-4_686.

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Planken, Brigitte. "Global Reporting Initiative." In Encyclopedia of Corporate Social Responsibility. Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-28036-8_462.

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Toker, Huriye. "Global Reporting Initiative." In Encyclopedia of Sustainable Management. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-02006-4_294-1.

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Dingwerth, Klaus. "The Global Reporting Initiative." In The New Transnationalism. Palgrave Macmillan UK, 2007. http://dx.doi.org/10.1057/9780230590144_5.

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Flower, John, and Gabi Ebbers. "The Anatomy of an International Accounting Standard: IAS 1." In Global Financial Reporting. Macmillan Education UK, 2002. http://dx.doi.org/10.1007/978-1-137-10538-7_14.

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Burckhardt, Gisela, and Brigitte Hamm. "Nachhaltigkeitsberichterstattung auf Grundlage der Global Reporting Initiative." In Corporate Social Responsibility - Mythen und Maßnahmen. Springer Fachmedien Wiesbaden, 2013. http://dx.doi.org/10.1007/978-3-658-02842-8_41.

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Frederiksen, Claus Strue, David Budtz Pedersen, Morten Ebbe Juul Nielsen, and Samuel O. Idowu. "Corporate Social Indices: Refining the Global Reporting Initiative." In Global Challenges to CSR and Sustainable Development. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-62501-6_13.

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Knudsen, Jette Steen. "The Global Reporting Initiative in Denmark: Emperor’s New Clothes or Useful Reporting Tool?" In Corporate Social Responsibility. Palgrave Macmillan UK, 2006. http://dx.doi.org/10.1057/9780230599574_9.

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Frei, Judith, Melanie Lubinger, and Dorothea Greiling. "Assessing Universities’ Global Reporting Initiative G4 Sustainability Reports in Concurrence with Stakeholder Inclusiveness." In New Trends in Public Sector Reporting. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-40056-9_3.

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Conference papers on the topic "Standard of Global Reporting Initiative"

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Veenstra, Peter C. G. "Pipeline Open Data Standard (PODS) Next Generation Data Model." In 2018 12th International Pipeline Conference. American Society of Mechanical Engineers, 2018. http://dx.doi.org/10.1115/ipc2018-78753.

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The Pipeline Open Data Standard (PODS) Association develops and advances global pipeline data standards and best practices supporting data management and reporting for the oil and gas industry. This presentation provides an overview of the PODS Association and a detailed overview of the transformed PODS Pipeline Data Model resulting from the PODS Next Generation initiative. The PODS Association’s Next Generation, or Next Gen, initiative is focused on a complete re-design and modernization of the PODS Pipeline Data Model. The re-design of the PODS Pipeline Data Model is driven by PODS Associati
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Drakulevski, Ljubomir, and Leonid Nakov. "Strategic Determinants for Managing the Optimal Changes in the Model for Sustainable Growth." In International Conference on Eurasian Economies. Eurasian Economists Association, 2014. http://dx.doi.org/10.36880/c05.00930.

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The prior importance of the concept of sustainability, as well as its prior developmental orientation, is one of the most challenging and prospective approaches to a more systematic and a less chaotic organizational and economic growth and development. With the process of launching the “New Global Reporting Initiative”, in August 2010, the awareness for a profound integration of the needed data and information on the model for sustainable growth emerged, consisting of a numerous initiative organizations, such as UN Global Compact and WWF, the Prince’s Accounting for Sustainable Projects, Inter
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Ashfahani, A. S. "Idle Wells Revival Guidance to Optimize Remaining Gas in Shallow zone of Tunu field, Mahakam: Taking Advantage from Reservoir Re-Equilibrium." In Digital Technical Conference. Indonesian Petroleum Association, 2020. http://dx.doi.org/10.29118/ipa20-e-63.

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Shallow Zone reservoir of Tunu Field (TSZ) which was initially identified as drilling hazards, has now been extensively developed since 2009 with more than 600 Bscf of cumulative gas. The zone consists of widespread and scattered gas-bearing sand reservoirs, with strong aquifer drive mechanism. Today, more than 280 development wells have been drilled, and as the field is aging up, there are more than 62% wells have been died or idle. As an impact from driving mechanism, most of idle wells are related to water influx from reservoir to wellbore. These wells have been studied and revival program
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Clayton, Mary, and Michael E. Webber. "Assessment of Embedded Water Needs at a Mixed-Use Facility in Palo Alto, California." In ASME 2012 International Mechanical Engineering Congress and Exposition. American Society of Mechanical Engineers, 2012. http://dx.doi.org/10.1115/imece2012-87823.

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Assessing and mitigating the water footprint of a business can reduce the risks associated with potential freshwater shortages. Because water is vital in the supply chain and operations of all major industries, depletion of freshwater sources, increases in demand of water, and droughts can threaten a company’s production, financial stability, and reputation. Consequently, it is essential to identify water vulnerability in a business’s operational portfolio and to ensure that the business’s water management aligns with its overall sustainability strategies. Furthermore, understanding a business
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Hereth, Mark, Bernd Selig, John Zurcher, Keith Leewis, and Rick Gailing. "Leading Practices for the Prevention of Mechanical Damage." In 2006 International Pipeline Conference. ASMEDC, 2006. http://dx.doi.org/10.1115/ipc2006-10432.

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Practices that are used by pipeline operators to prevent mechanical damage are examined in this paper. A set of practices specific to pipeline operations is presented. The practices were initially developed by a group of subject matter experts working under the auspices of the American Petroleum Institute and the Association of Oil Pipelines (API/AOPL) Performance Excellence Team. The practices drew upon the work started within the Common Ground Initiative in the late 1990s and continued by the Common Ground Alliance. The practices presented were reviewed again in preparation of this report. T
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Price, Dave W., Shawn M. Goedeke, Mark W. Lausten, and Keith Kirkpatrick. "Understanding Solar Power Performance Risk and Uncertainty." In ASME 2012 6th International Conference on Energy Sustainability collocated with the ASME 2012 10th International Conference on Fuel Cell Science, Engineering and Technology. American Society of Mechanical Engineers, 2012. http://dx.doi.org/10.1115/es2012-91459.

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The American Society of Mechanical Engineers (ASME) Performance Test Codes (PTCs) have provided the power industry with the premier source of guidance for conducting and reporting performance tests of their evolving base technologies of power producing plants and supporting components. With an overwhelming push for renewable energy in recent years, ASME PTCs are in the development of similar standards for the testing of concentrating solar thermal technologies based power plants by the formation of a committee to develop “PTC 52, Performance Test Code on Concentrated Solar Plants”, on July 200
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Steele, Robert F., and Sal DellaVilla. "Demand Based Reliability: A Proposed Measurement Approach." In ASME Turbo Expo 2001: Power for Land, Sea, and Air. American Society of Mechanical Engineers, 2001. http://dx.doi.org/10.1115/2001-gt-0525.

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Significant change is taking place in the power generation market. We are witnessing structural change as we move to a deregulated and competitive global market. And we can also see significant technological change, as new products are driven towards improved efficiencies, greater output and environmental friendliness. Measuring the impact of these changes in terms of efficiency, output and reduced emissions is a straightforward exercise, and the ability to judge if the change has been positive is relatively objective. However, these structural and technological changes have created challenges
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Boss, Terry, J. Kevin Wison, Charlie Childs, and Bernie Selig. "Gas Transmission Pipeline Safety and Integrity Activities and Results for INGAA Pipeline Companies." In 2012 9th International Pipeline Conference. American Society of Mechanical Engineers, 2012. http://dx.doi.org/10.1115/ipc2012-90490.

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Interstate natural gas transmission pipelines have performed some standardized integrity management processes since the inception of ASME B3.18 in 1942. These standardized practices have been always preceded by new technology and individual company efforts to improve processes. These standardized practices have improved through the decades through newer consensus standard editions and the adoption of pipeline safety regulations (49 CFR Part 192). The Pipeline Safety Improvement Act which added to the list of these improved practices was passed at the end of 2002 and has been recently reaffirme
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Ramdeane, Arvid, and Lloyd Lynch. "LOW COST SEISMIC DATA ACQUISITION SYSTEM BASED ON OPEN SOURCE HARDWARE AND SOFTWARE TOOLS." In International Conference on Emerging Trends in Engineering & Technology (IConETech-2020). Faculty of Engineering, The University of the West Indies, St. Augustine, 2020. http://dx.doi.org/10.47412/vycb8830.

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The University of the West Indies Seismic Research Centre, Trinidad and Tobago, operates a network of over 50 stations for earthquake and volcanic monitoring in the Eastern Caribbean islands. These stations form a seismic network consisting of various types of instrumentation, and communication systems. Over a period of 11 years, the Centre has embarked on an initiative of upgrading and expanding the current network with combinations of broadband and/or strong motion sensors, high dynamic range digitizers and networking equipment to link each station to centralized observatories via high speed
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Kraus, Adam R., Elia Merzari, and Paul F. Fischer. "Turbulent Flow-Field Comparisons of RANS and LES for a Twisted Pin Lattice Geometry at Low Reynolds Number." In ASME 2014 4th Joint US-European Fluids Engineering Division Summer Meeting collocated with the ASME 2014 12th International Conference on Nanochannels, Microchannels, and Minichannels. American Society of Mechanical Engineers, 2014. http://dx.doi.org/10.1115/fedsm2014-22166.

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The accurate evaluation of fuel and cladding peak temperatures is of prime importance for nuclear reactor design and safety. The Global Threat Reduction Initiative reactor conversion program often encounters exotic flow geometries in its mission to aid in converting reactors from high-enriched to low-enriched fuel. These geometries can pose modeling challenges. Analysis presented here concerns a reactor with twisted fuel pins that are in direct contact with each other in a large, hexagonal-pitch lattice. The Reynolds number for a unit cell is only 7500. Such flow conditions can present difficu
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Reports on the topic "Standard of Global Reporting Initiative"

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Lewis, Alan, and Suzanne Greene. GLEC Framework for Logistics Emissions Accounting and Reporting. Smart Freight Centre, 2019. http://dx.doi.org/10.46461/glecframework.

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The Global Logistics Emissions Council Framework is the industry standard for calculating and reporting carbon emissions from freight transportation consistently across supply chains. The method is in alignment with Greenhouse Gas Protocol, Global Green Freight Action Plan, CDP, and the Science-Based Targets initiative.
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Rukundo, Solomon. Tax Amnesties in Africa: An Analysis of the Voluntary Disclosure Programme in Uganda. Institute of Development Studies (IDS), 2020. http://dx.doi.org/10.19088/ictd.2020.005.

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Tax amnesties have taken centre stage as a compliance tool in recent years. The OECD estimates that since 2009 tax amnesties in 40 jurisdictions have resulted in the collection of an additional €102 billion in tax revenue. A number of African countries have introduced tax amnesties in the last decade, including Nigeria, Namibia, South Africa and Tanzania. Despite their global popularity, the efficacy of tax amnesties as a tax compliance tool remains in doubt. The revenue is often below expectations, and it probably could have been raised through effective use of regular enforcement measures. I
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Inter-American Development Bank Sustainability Report 2020: Global Reporting Initiative Annex. Inter-American Development Bank, 2021. http://dx.doi.org/10.18235/0003100.

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The Global Reporting Initiative (GRI) sets global standards for sustainability reporting, relying on best practices for reporting on a range of economic, environmental, and social impacts. This is the IDBs fifth GRI annex, prepared as a supplement to the IDB Sustainability Report. The annex reports on both corporate and operational topics using standardized indicators. The following material topics are included in the annex: active ownership, anticorruption and ethics, biodiversity, climate resilience, employment and labor relations, energy, engagement and coordination, feedback mechanisms, fi
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Inter-American Development Bank Sustainability Report 2017: Global Reporting Initiative Annex. Inter-American Development Bank, 2018. http://dx.doi.org/10.18235/0001040.

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Inter-American Development Bank Sustainability Report 2019: Global Reporting Initiative Annex. Inter American Development Bank, 2020. http://dx.doi.org/10.18235/0002246.

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Asian Development Bank Sustainability Report 2018: Detailed Global Reporting Initiative Content Index. Asian Development Bank, 2018. http://dx.doi.org/10.22617/tim189210-2.

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African Open Science Platform Part 1: Landscape Study. Academy of Science of South Africa (ASSAf), 2019. http://dx.doi.org/10.17159/assaf.2019/0047.

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This report maps the African landscape of Open Science – with a focus on Open Data as a sub-set of Open Science. Data to inform the landscape study were collected through a variety of methods, including surveys, desk research, engagement with a community of practice, networking with stakeholders, participation in conferences, case study presentations, and workshops hosted. Although the majority of African countries (35 of 54) demonstrates commitment to science through its investment in research and development (R&amp;D), academies of science, ministries of science and technology, policies, rec
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