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

Author: Grafiati

Published: 4 June 2021

Last updated: 4 February 2022

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1

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&rsquo;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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Bednárová, Michaela, Roman Klimko, and Eva Rievajová. "From Environmental Reporting to Environmental Performance." Sustainability 11, no. 9 (2019): 2549. http://dx.doi.org/10.3390/su11092549.

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This paper identifies factors influencing environmental disclosure and environmental performance of the top 100 Fortune Global companies. The analysis identifies whether they follow the Global Reporting Initiative (GRI) standards to gain and maintain legitimacy with relevant stakeholders. Other factors such as sector and region are taken into account, with empirical testing of a model for the relationship between the extent of environmental disclosure (measured by the developed index based on GRI indicators), sector membership, region, and actual environmental performance. Evidence exists that

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Faiqoh, Silvana, and Mohammad Iqbal As'ad Mauludy. "PENERAPAN GRI-G4 SEBAGAI PEDOMAN BAKU SISTEM PELAPORAN BERKELANJUTAN BAGI PERUSAHAAN DI INDONESIA." JURNAL AKUNTANSI UNIVERSITAS JEMBER 16, no. 2 (2019): 111. http://dx.doi.org/10.19184/jauj.v16i2.7260.

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The discussion is aimed at reviewing the seriousness of the company, especially in allocating, reporting, and disclose the costs that associated with activities that cause the decrease of the environmental function that on a certain point, it will result in damage to the ecosystem environment. Understanding the company in maintaining the balance of the environment i.e. related application of green accounting. The company’s accountability was aimed for the stakeholders, so they need a standard to show that the company is serious in making the application of responsibility towards society and th

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Einwiller, Sabine, Christopher Ruppel, and Alexandra Schnauber. "Harmonization and differences in CSR reporting of US and German companies." Corporate Communications: An International Journal 21, no. 2 (2016): 230–45. http://dx.doi.org/10.1108/ccij-09-2014-0062.

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Purpose – The purpose of this paper is to extend the theoretical discussion and empirical evidence on harmonization as well as differences in CSR reporting, and to dismantle inconsistencies owing to the idiosyncratic methods applied in previous studies. While institutional and cultural differences suggest country-of-origin effects, the proliferation of global standards for CSR reporting is expected to promote harmonization. Design/methodology/approach – Based on a literature review hypotheses concerning harmonization and country-of-origin effects were derived. Reports were content analyzed usi

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Hindley, Tertia, and Pieter W. Buys. "Integrated Reporting Compliance With The Global Reporting Initiative Framework: An Analysis Of The South African Mining Industry." International Business & Economics Research Journal (IBER) 11, no. 11 (2012): 1249. http://dx.doi.org/10.19030/iber.v11i11.7372.

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For all financial years ending on or after March 1st 2010, all companies listed on the Johannesburg Stock Exchange Ltd (JSE) have to provide an Integrated Report (as part of the JSEs listing requirements). This report is to supply sustainability information in addition to the conventional IFRS-based statements. Yet, no statutory requirement for adherence to reporting standards relating to sustainability exists. This creates the risk that sustainability reports will omit negative impacts or be otherwise misleading, yet the company is still seen as adhering to listing and thus statutory requirem

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Adhariani, Desi. "The Shape of Water: Analysis of Corporate Water Disclosure in Indonesia." Australasian Business, Accounting and Finance Journal 15, no. 4 (2021): 121–34. http://dx.doi.org/10.14453/aabfj.v15i4.7.

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Indonesia is facing a water crisis in terms of the scarcity and quality of its water resources. Considering this water-constrained future, it is important that several parties, including companies in Indonesia as one of the significant actors, pay attention to the pristine management and reporting of this scarce resource. This study evaluates the reporting and disclosure requirements of water of Indonesian listed companies in 2014 - 2016. Content analysis was used as the research method to analyse the water disclosure and to evaluate the adequacy of the disclosure against the global disclosure

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Ferrarez, Ricardo Prata Fernandes, Ricardo Viana Vargas, Jeferson Carvalho Alvarenga, et al. "Sustainability Indicators to Assess Infrastructure Projects: Sector Disclosure to Interlock with the Global Reporting Initiative." Engineering Journal 24, no. 6 (2020): 43–61. http://dx.doi.org/10.4186/ej.2020.24.6.43.

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Infrastructure projects have great potential to impact the sustainability of cities due to typically being large-sized projects and having a high level of intervention. Thus, evaluating the sustainability of these projects through sustainability reports is highly relevant, mainly regarding their impacts on the environment, public health, and the local economy. The Global Reporting Initiative (GRI) is the most widespread and internationally accepted Sustainability report tool. However, the GRI does not have an infrastructure sector disclosure. This research addresses this gap by providing a sus

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Yallapragada, RamMohan R. "Incorporating International Financial Reporting Standards Into The United States Financial Reporting System: Timeline And Implications." International Business & Economics Research Journal (IBER) 11, no. 3 (2012): 283. http://dx.doi.org/10.19030/iber.v11i3.6860.

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In the United States of America (US), all the accounting procedures and guidelines for measurement and reporting by business firms are governed by a body of principles and concepts known as Generally Accepted Accounting Principles (GAAP). These GAAP are presently issued by the Financial Accounting Standards Board (FASB) with the authority delegated by the Securities and Exchange Commission (SEC). Historically, each country developed its own GAAP and there was no uniformity among the GAAPs of different countries. Comparison of financial statements issued by business firms from different countri

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Klychova, Guzaliya, Alsou Zakirova, Elvira Sadrieva, Fayaz Avkhadiev, and Aigul Klychova. "Reporting in the area of sustainable development in agribusiness." E3S Web of Conferences 91 (2019): 06002. http://dx.doi.org/10.1051/e3sconf/20199106002.

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The aim of the present article is substantiation of theoretical provisions and development of practical recommendations for reporting in the field of sustainable development formation in compliance with the international standard “Guidelines for sustainability reporting” elaborated within the scope of Global Reporting Initiative. The research objectives are as follows: to study the content of non-financial reporting generated in compliance with the GRI guidelines and to offer new methodological approaches towards sustainability reporting formation. Using such general scientific methods as syst

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Gallego-Álvarez, Isabel, María Belén Lozano, and Miguel Rodríguez-Rosa. "Analysis of Social Sustainability Information in a Global Context According to the New Global Reporting Initiative 400 Social Standards." Sustainability 11, no. 24 (2019): 7073. http://dx.doi.org/10.3390/su11247073.

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Interest is increasing in what information companies disclose regarding the social aspects of their operations. This research therefore develops an index to analyze the social disclosure of companies from various countries and geographical regions including Latin America, Europe, Africa, Asia, and the United States. Using categorical principal component analysis and partial triadic analysis, we build a numerical value for a specific social individual index by firm. Then, we analyze the extent to which this disclosure follows the Global Reporting Initiative 400 social standards, which became ef

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Narula, Sanjiv, Harish Puppala, Anil Kumar, et al. "Applicability of industry 4.0 technologies in the adoption of global reporting initiative standards for achieving sustainability." Journal of Cleaner Production 305 (July 2021): 127141. http://dx.doi.org/10.1016/j.jclepro.2021.127141.

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Zabawa, Justyna. "THE SIGNIFICANCE OF THE GRI (GLOBAL REPORTING INITIATIVE) STANDARD IN REPORTING OF ENVIRONMENTAL INFORMATION. THE ANALYSIS OF POLISH BANKING SECTOR IN THE FACE OF REGULATORY CHANGES." Copernican Journal of Finance & Accounting 7, no. 2 (2018): 111. http://dx.doi.org/10.12775/cjfa.2018.012.

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Bepari, Md Khokan, and Abu Taher Mollik. "Stakeholders’ interest in sustainability assurance process." Managerial Auditing Journal 31, no. 6/7 (2016): 655–87. http://dx.doi.org/10.1108/maj-06-2015-1208.

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Purpose This paper aims to critically analyse the content of the assurance statements of corporate sustainability reports to examine the degree to which assurance statements enhance and uphold organisational transparency and accountability to stakeholders. Design/methodology/approach This framework of content analysis draws on a research instrument developed by O’Dwyer and Owen (2005), as well as the most recent assurance guidelines (Global Reporting Initiative) and standards AA1000AS, 2008 and ISAE 3000. Findings Due to the lack of stakeholders’ engagement in the assurance process, due to the

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Hřebíček, Jiří, Jana Soukopová, Michael Štencl, and Oldřich Trenz. "Corporate key performance indicators for environmental management and reporting." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 59, no. 2 (2011): 99–108. http://dx.doi.org/10.11118/actaun201159020099.

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The paper presents main results of the research financed the Ministry of Environment of the Czech Republic in the project No. SP/4i2/26/07. It discuses the corporate key performance indicators for Environmental Management Systems certified by standard ISO 14001:2005 or/and by the Regulation (EC) No. 1221/2009, about voluntary participation of organizations in the Community Environmental Management and Audit Scheme (EMAS). These are used in an annual corporate environmental reporting of organizations with Environmental Management System and also in the annual statements of organizations with En

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Godha, Anurodh, and Prerna Jain. "Sustainability Reporting Trend in Indian Companies as per GRI Framework: A Comparative Study." South Asian Journal of Business and Management Cases 4, no. 1 (2015): 62–73. http://dx.doi.org/10.1177/2277977915574040.

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Sustainable development implies development that meets the need of the present generation without compromising the ability of future generations to meet their own needs. As a result of the global upsurge of interest in sustainable development, the sustainability reporting system has emerged. Sustainability reporting enables the creation of long-term value for organizations. It is forward-looking and includes quantitative and qualitative reporting measures. It is a key platform for communicating the organization’s economic, social, environmental and governance performance, reflecting positive a

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Vigneau, Laurence, Michael Humphreys, and Jeremy Moon. "How Do Firms Comply with International Sustainability Standards? Processes and Consequences of Adopting the Global Reporting Initiative." Journal of Business Ethics 131, no. 2 (2014): 469–86. http://dx.doi.org/10.1007/s10551-014-2278-5.

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Godfrey, Jayne M., and Ian A. Langfield-Smith. "Regulatory Capture in the Globalisation of Accounting Standards." Environment and Planning A: Economy and Space 37, no. 11 (2005): 1975–93. http://dx.doi.org/10.1068/a3790.

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The Australian Financial Reporting Council recently shocked the world business community by unexpectedly announcing a change in the nation's approach to global-accounting-standards development. The change involved switching from ensuring consistency of Australian accounting standards with International Financial Reporting Standards (IFRSs) developed by the International Accounting Standards Board to outright adoption of IFRSs by 2005. At the time of the announcement, Australia had the most developed international harmonisation programme of any country with a well-developed financial reporting

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Wu, Susie, Changliang Shao, and Jiquan Chen. "Approaches on the Screening Methods for Materiality in Sustainability Reporting." Sustainability 10, no. 9 (2018): 3233. http://dx.doi.org/10.3390/su10093233.

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Recent decades have seen a surge in corporate sustainability reports (SRs); their proliferation, however, does not ensure effective and consistent reporting on materiality. To improve the completeness, consistency and uniformity of SRs, this study aims at providing a review on the definition and identification of materiality and to propose screening methods for materiality assessments using publicly available resources. We found that most acknowledged standards and initiatives diverge in their definitions and approaches towards materiality. Four screening methods are proposed, including two th

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Hall, Graham L., Nicole Filipow, Gregg Ruppel, et al. "Official ERS technical standard: Global Lung Function Initiative reference values for static lung volumes in individuals of European ancestry." European Respiratory Journal 57, no. 3 (2021): 2000289. http://dx.doi.org/10.1183/13993003.00289-2020.

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BackgroundMeasurement of lung volumes across the life course is critical to the diagnosis and management of lung disease. The aim of the study was to use the Global Lung Function Initiative methodology to develop all-age multi-ethnic reference equations for lung volume indices determined using body plethysmography and gas dilution techniques.MethodsStatic lung volume data from body plethysmography and gas dilution techniques from individual, healthy participants were collated. Reference equations were derived using the LMS (lambda-mu-sigma) method and the generalised additive models of locatio

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Handoyo, Sofik. "The Determinants of Corporate Social Responsibility Disclosure: Empirical Evidence from Indonesia Listed Firms." Journal of Accounting Auditing and Business 3, no. 1 (2020): 147. http://dx.doi.org/10.24198/jaab.v3i1.26228.

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The study was motivated by previous research findings that indicate the variations of corporate social responsibilities disclosure among countries. The purpose of the study is to examine the determinants that influence corporate social responsibilities disclosure. The determinants namely the firm size, firm age, earning per share, stock price, and industry type, were examined. The sample of the study is listed firms in Indonesia Stock Exchange that issued sustainability reporting. Content analysis of sustainability reporting using the global reporting initiative standard was conducted to measu

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Amoako, Kwame Oduro, Beverley R. Lord, and Keith Dixon. "Sustainability reporting." Meditari Accountancy Research 25, no. 2 (2017): 186–215. http://dx.doi.org/10.1108/medar-02-2016-0020.

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Purpose Sustainability reporting serves as a means of communication between corporations and their stakeholders on sustainability issues. This study aims to identify and account for the contents of sustainability reporting communicated through the websites of the plants in five continents of the same multinational mining corporation. Design/methodology/approach This study uses data published by Newmont Mining Corporation. The corporation has regional headquarters in five continents: Africa, Asia, Australia and North America and South America. The data were drawn from the websites of the five p

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Ryszawska, Bożena, and Justyna Zabawa. "The Environmental Responsibility of the World’s Largest Banks." Economics and Business 32, no. 1 (2018): 51–64. http://dx.doi.org/10.2478/eb-2018-0004.

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Abstract Sustainability transition is changing the role and function of banks, specially their products and services also in relation to stakeholders. Banks are one of the main actors supporting the transition to sustainable economy. The purpose of this study is to emphasise the role of world’s largest banks in that process. Banks are slowly responding to the new demand of sustainability and responsibility, and they try to align with it. The paper is based on an overview of the world’s five largest banks that employ corporate social responsibility (CSR) reporting standards, together with detai

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Karwowski, Mariusz, Monika Raulinajtys- Grzybek, and Tomasz Chróstny. "The application of the GRI 2016 standards in Polish enterprises." Zeszyty Teoretyczne Rachunkowości 108, no. 164 (2020): 61–88. http://dx.doi.org/10.5604/01.3001.0014.3596.

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Aspects of sustainable development are increasingly included in the reports of Polish enterprises. The scope of information presented by organizations results from applicable guidelines, regulations as well as accepted good practices. The most common and comprehensive guidelines in the field of sustainable development reporting are the Global Reporting Initiative standards, which used by numerous organisa- tions around the world. The aim of the article is to present the GRI standards 2016 and their application in the first Polish enterprises to implement them in their reports. The research met

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MYSAKA, Hanna, Ivan DERUN, and Iryna SKLIARUK. "The Role of Non-Financial Reporting in Modern Ecological Problems Updating and Solving." Journal of Environmental Management and Tourism 12, no. 1 (2021): 18. http://dx.doi.org/10.14505/jemt.v12.1(49).02.

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The relevance of the paper is due to the conscious demand of society for ecological results data of business against the background of climate change and ecological disasters. The purpose of the article is to develop recommendations aimed at improving informativeness and reliability of the companies’ non-financial reporting on their ecological management. The study is based on a legitimacy and legality analysis of the global practice of compiling and submitting non-financial reporting. It is determined that the Global Reporting Initiative (GRI) Standards are the most popular among the public-i

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Chowdhury, Ehsanul Huda, Brita Backlund Rambaree, and Gloria Macassa. "CSR Reporting of Stakeholders’ Health: Proposal for a New Perspective." Sustainability 13, no. 3 (2021): 1133. http://dx.doi.org/10.3390/su13031133.

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Purpose: The aim of the paper is to identify and categorize disclosures from the Global Reporting Initiative Sustainability Reporting Standards (GRI Standards) that have direct or indirect influence on health of external or internal stakeholders. Methodology: GRI core and comprehensive disclosures (as part of universal standards and topic-specific standards related to economic, environmental and social topics) that can be used by businesses for CSR reporting were grouped as to have direct or indirect influence on external and internal stakeholders’ health. Findings: The study proposes a system

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Efimova, O. V. "Forming Reports on Sustainable Development: Stages and Procedures." Accounting. Analysis. Auditing 5, no. 3 (2018): 40–53. http://dx.doi.org/10.26794/2408-9303-2018-5-3-40-53.

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In recent decades, worldwide active development of non-financial reporting is underway, its legislative regulation and standardization are being formed. In Russia, the Concept of the Public Non-Financial Reporting Development was approved by the Government of the Russian Federation. Realization of the tasks set in the Concept requires an active communication between all stakeholders.By now, in Russia there is a group of the companies-leaders in the field of making reports on sustainable development. However, most Russian companies still need to master the principles, methods and techniques for

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Brzeska, Aneta, and Sławomir Jędrzejewski. "The Degree of Dissemination of the Idea of Sustainable Development in Polish Housing Cooperatives in the Light of Empirical Research." Sustainability 13, no. 10 (2021): 5481. http://dx.doi.org/10.3390/su13105481.

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The cooperative movement was, in a way, the forerunner of the concept of corporate social responsibility (CSR), which is due to the fact that they operate on the basis of cooperative values such as democracy, equality, solidarity, membership and social responsibility, concern for the local community. An integral part of the implementation of corporate social responsibility is the publication of sustainability reports which are currently not published by Polish housing cooperatives. The aim of this article has been defined as the identification and assessment of the idea of sustainable developm

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Welbeck, Edem Emerald. "The influence of institutional environment on corporate responsibility disclosures in Ghana." Meditari Accountancy Research 25, no. 2 (2017): 216–40. http://dx.doi.org/10.1108/medar-11-2016-0092.

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Purpose The study aims to analyse the level and trend of corporate responsibility disclosures (CRD) in annual reports of listed firms on the Ghana Stock Exchange against the Global Reporting Index and to examine the influence of the institutional environment on such disclosures. Design/methodology/approach A content analysis of annual reports of 17 listed firms in Ghana over a 10-year period (2003-2012) of social and environmental disclosures using the Global reporting indicators as the standard was undertaken. A multiple regression analysis using the random effect estimator was used to test i

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Godet, Amandine, George Panagakos, and Michael Bruhn Barfod. "Voluntary Reporting in Decarbonizing Container Shipping: The Clean Cargo Case." Sustainability 13, no. 15 (2021): 8521. http://dx.doi.org/10.3390/su13158521.

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Led by the UN’s International Maritime Organization (IMO) and the EU, the shipping industry struggles to reduce its greenhouse gas (GHG) emissions to align with the Paris Agreement. Clean Cargo, the leading voluntary buyer–supplier forum for sustainability in the cargo shipping industry, developed some years ago a methodology to calculate and report the GHG emissions from containerships. The recently introduced carbon emission requirements by the IMO and EU have reinforced the members’ interest in a new Clean Cargo reporting mechanism that enables a more effective and efficient monitoring of t

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Tietz Cazeri, Gustavo, Izabela Simon Rampasso, Walter Leal Filho, Osvaldo Luiz Gonçalves Quelhas, Milena Pavan Serafim, and Rosley Anholon. "Gender Wage Gaps in Brazilian Companies Listed in the Ibovespa Index: A Critical Analysis." Sustainability 13, no. 12 (2021): 6571. http://dx.doi.org/10.3390/su13126571.

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This article aims to perform a critical analysis of wage gaps according to gender from information provided by sustainability reports that were disseminated by Brazilian companies listed in the Ibovespa index. To conduct this analysis, bibliographic research was performed, followed by a deductive content analysis of sustainability reports from Brazilian companies listed in the Ibovespa index, considering item 405-2 of the Global Reporting Initiative standard. From this analysis, it was possible to show that only some companies disseminate detailed information related to the gender wage ratio.

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Endovitsky, Dmitry, Larisa Nikitina, and Dmitry Borzakov. "Corporate social responsibility: comprehensive analysis." LAPLAGE EM REVISTA 7, no. 3A (2021): 212–25. http://dx.doi.org/10.24115/s2446-6220202173a1394p.212-225.

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The article presents the results of the study conducted by the authors on the assessment of the progress of the corporate social responsibility of Russian companies in various industries on the basis of public information. The authors have developed a method of rapid assessment of the progress of corporate social responsibility, distinguished by the composition of indicators presented in public nonfinancial reporting, harmonized with the requirements of Global Reporting Initiative (including GRI G4 and GRI Standards) and available for calculation and interpretation by a wide range of stakehold

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D’Andrea, Alessia. "Applying GRI Sustainability Reporting in the Water Sector: Evidences from an Italian Company." International Journal of Business Administration 8, no. 3 (2017): 10. http://dx.doi.org/10.5430/ijba.v8n3p10.

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Sustainability reporting is considered the most applicable and reliable tool for disclosing ﬁnancial and non-ﬁnancial information to stakeholders and a means for strengthening company credibility. The Global Reporting Initiative (GRI) is the most common standard followed to implement and to develop sustainability reporting. Nevertheless, a few studies have focused on the real adoptability of the standard. The aim of the present study is to illustrate how GRI indicators could be applied and interpreted by managers of a water company to implement sustainability reporting. A single case study is

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Canaud, Bernard, Katrin Köhler, Jan-Michael Sichart, and Stefan Möller. "Global prevalent use, trends and practices in haemodiafiltration." Nephrology Dialysis Transplantation 35, no. 3 (2019): 398–407. http://dx.doi.org/10.1093/ndt/gfz005.

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Abstract Online haemodiafiltration (HDF) represents today the most advanced and innovative form of renal replacement therapy (RRT). Recent controlled trials tend to prove its superiority over conventional haemodialysis on hard clinical end points provided that the right convective dose was delivered. In this article we report on present prevalent use and epidemiologic trends of HDF worldwide as well as on practice patterns in HDF prescription. In addition we analyze factors that may affect HDF clinical acceptance and more widely its implementation. National and international renal registries p

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Petcharat, Neungruthai, and Mahbub Zaman. "Sustainability reporting and integrated reporting perspectives of Thai-listed companies." Journal of Financial Reporting and Accounting 17, no. 4 (2019): 671–94. http://dx.doi.org/10.1108/jfra-09-2018-0073.

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Purpose This paper aims to examine the reporting on sustainability and the level of compliance with international best practice, the Global Reporting Initiative (GRI), aimed at improving communicative value to users. Design/methodology/approach Using a qualitative approach, comprising interviews with senior managers and analysis of disclosures in annual reports of Thai-listed companies, this paper contributes to the literature by providing evidence from an emerging market setting. Findings This study finds that sustainability reporting and integrated reporting perspectives of sampling companie

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Slacik, Johannes, and Dorothea Greiling. "Coverage of G4-indicators in GRI-sustainability reports by electric utilities." Journal of Public Budgeting, Accounting & Financial Management 32, no. 3 (2020): 359–78. http://dx.doi.org/10.1108/jpbafm-06-2019-0100.

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PurposeElectric utility companies (EUC) are expected to play a key role toward implementing ambitious climate change aims being under critical scrutiny by regulators and stakeholders. However, EUC provide an under-researched field regarding sustainability reporting with the focus on economic, social and ecological concerns. This paper aims to gain insights of the sustainability reporting practice of EUC and the coverage of indicators based on the Global Reporting Initiative (GRI)-Guidelines.Design/methodology/approachA twofold documentary analysis of 186 GRI-G4 sustainability reports by EUC gl

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Aditya, Maria, and Imelda Sinaga. "PENENTUAN PENGUNGKAPAN SUSTAINABILITY REPORT DENGAN GRI STANDAR PADA SEKTOR NON KEUANGAN." GEMA : Jurnal Gentiaras Manajemen dan Akuntansi 13, no. 1 (2021): 23–35. http://dx.doi.org/10.47768/gema.v13i1.225.

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The purpose of this study is to look at the effect of good corporate governance (audit committee, board of commissioners) and financial performance (profitability, activity) on disclosure of sustainability reports. The measurement index used as a reference for the sustainability report in this study is the Global Reporting Initiative (GRI) G4 and GRI Standars. The population in this study is non-financial sector companies listed on the Indonesia Stock Exchange in 2015-2018. The sample companies in this study were selected based on a purposive sampling method with several criteria to obtain 12

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Filipova-Slancheva, Atanaska. "Automatic exchange of tax information: initiation, implementation and guidelines in Bulgarian context." Problems and Perspectives in Management 15, no. 2 (2017): 509–16. http://dx.doi.org/10.21511/ppm.15(si).2017.04.

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The paper aims to introduce and clarify automatic exchange of tax information as a global and European Union initiative in order to curb tax evasion via cross-border tax avoidance, along with aggressive tax competition. It investigates the role of Organization for Economic Cooperation and Development (OECD) which developed Common Reporting Standard (CRS) and endorsed it in 2014. CRS is a framework for automatic exchange of tax information with the purpose to promote cooperation among various jurisdictions. For EU Member States, CRS is transposed by the amended EU Directive on Administrative Co

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Murni, Sofiani, and Sri Ayem. "MANAJEMEN LABA, PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN SUSTAINABILITY REPORTING PERUSAHAAN MANUFAKTUR DI BEI." Jurnal Riset Akuntansi dan Keuangan 16, no. 2 (2021): 135. http://dx.doi.org/10.21460/jrak.2020.162.380.

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ABSTRACTThe aim of this research is to obtain empirical evidence about the effects of earnings management and disclosure of Corporate Social Responbilty to Sustainability Reporting. Corporate Social Responbilty calculated with a control variable that is leverage, Growth, Roa and Sustainability Reporting projected with sustainability reporting disclosure index with is based on reporting standards Global Reporting Initiative (GRI) that the company discloses in annual reports and ongoing reports. The population in this study is all sub-sectors of manufacturing companies in Indonesia stock exchang

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Dorosh, N. I., and I. V. Horobets. "Organization and Standardization of Sustainability Reporting." Scientific Bulletin of the National Academy of Statistics, Accounting and Audit, no. 1-2 (January 15, 2019): 40–51. http://dx.doi.org/10.31767/nasoa.1-2.2019.05.

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The objective of the studyis to highlightthe content, purposes, standards and applications of sustainability reporting, to present a comparative analysisof the sustainability reporting framework from the point of view of internal and external users, to analyze government regulations and best practices of development and presentation of sustainability reporting.Main components of sustainability, definitions of sustainability, content of sustainability reporting, the International Reporting Framework, the reporting content under Global Reporting Initiative (GRI), numbers of companies preparing r

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Krawczyk, Patrycja. "Non-Financial Reporting—Standardization Options for SME Sector." Journal of Risk and Financial Management 14, no. 9 (2021): 417. http://dx.doi.org/10.3390/jrfm14090417.

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Non-financial reporting is the basic tool for presenting the implementation of sustainability goals (SDGs). This paper investigated the current status of non-financial reporting standardization in terms of small and medium-sized enterprises. The topic of non-financial reporting has been discussed in recent years from the perspective of large business entities. So far, it has only rarely been applied to SMEs. This will increase significantly in the coming years when such reports will also become obligatory for smaller entities. The first stage of the research, based on the method of analysis an

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Elalfy, Amr, Olaf Weber, and Sean Geobey. "The Sustainable Development Goals (SDGs): a rising tide lifts all boats? Global reporting implications in a post SDGs world." Journal of Applied Accounting Research 22, no. 3 (2021): 557–75. http://dx.doi.org/10.1108/jaar-06-2020-0116.

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PurposeWe investigate the integration of the United Nation's Sustainable Development Goals (SDGs) into the Global Reporting Initiative (GRI)– based reporting thus exploring the factors that influence the adoption of the SDGs by organizations.Design/methodology/approachWe analyzed the GRI dataset provided by the GRI data secretariat. We analyzed 14,308 reports provided by 9,397 organizations between 2016 and 2017.FindingsLarger organizations are more likely to integrate the SDGs into their reporting than smaller organizations. Secondly, publicly listed firms are more likely to address the SDGs.

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