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Literatura académica sobre el tema "Global reporting initative (GRI)"

Autor: Grafiati

Publicado: 2 de julio de 2021

Última modificación: 1 de febrero de 2022

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Artículos de revistas sobre el tema "Global reporting initative (GRI)"

Corrêa, Rosany y Henrique César Melo Ribeiro. "Evolução do Relatório de Sustentabilidade Global Reporting Initiative – GRI: 20 anos de aplicação ## Evolution of the Global Reporting Initiative - GRI Sustainability Report: 20 years of application". Amazônia, Organizações e Sustentabilidade 9, n.º 2 (31 de diciembre de 2020): 294. http://dx.doi.org/10.17648/aos.v9i2.1292.

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ResumoO estudo verificou através do Report List GRI desde sua publicação em 1999 até 2018, o nível de evolução destes relatórios de sustentabilidade da Global Reporting Initiative nas empresas do Brasil e do mundo. A GRI tem suas bases de relatórios na quarta geração do modelo, GRI-G4, o que mostra um empenho na melhoria contínua dos indicadores e sua adoção por diferentes países. Foi realizada uma pesquisa bibliográfica e uso de dados secundários. A pesquisa mostrou que houve evolução na aplicação dos relatórios. Confirmando a consolidação e a legitimação da metodologia da GRI de divulgação de relatórios de sustentabilidade. As Diretrizes da GRI G4 representam um código de conduta e um padrão de desempenho, vistos com materialidade, evidenciado nas 3235 empresas que usam esse nível no mundo, dos quais 6% são empresas brasileiras, propiciando assim maior credibilidade das informações socioambientais aos seus stakeholders. AbstractThe objective of the article is to verify the level of adoption and evolution of sustainability reports of the Global Reporting Initiative - GRI in companies. GRI has its reporting bases in the fourth generation of the GRI-G4 model, which shows a commitment to the continuous improvement of indicators and their adoption by different countries. The methodology used was qualitative, through a bibliographical survey and secondary data. As a tool for analysis, the GRI Report List was adopted since its publication in 1999 until 2018. The analysis showed a significant evolution in the adoption of the GRI model by companies in the three levels, world, Brazil and Corporate Sustainability Index. The survey results show the ongoing evolution of the reports, in search of the most improved level of sustainability report, and with significant adoption in Brazil, which legitimizes the Global Reporting Initiative's sustainability reporting model.

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Gunawan, Martin. "Factor Affecting Corporate Social Responsibility Within Global Reporting Initiatives". Media Trend 13, n.º 1 (24 de abril de 2018): 47. http://dx.doi.org/10.21107/mediatrend.v13i1.3210.

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Many studies describe the Corporate Social Responsibility Disclosure (CSRD) that emerged since 2007 as obligation and deduction of earnings and requires listed companies to perform philantrophy as part of legitimacy act. This research conducted to determines the hypothesis factors of CSRD specified to Global Reporting Initiavites (GRI) standards in 2014 and 2015 that implemented framework GRI G4. The qualitative and quantitative findings using regression analysis test, best equation model, classic assumption test for 22 sustainability reporting showed current ratio, debt to equity, size, institutional ownership and age have significant effects. This research show increasing disclosure and the recurring topics of standardized CSRD from among members of GRI group.

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Simmons Jr, James Michael, Victoria L. Crittenden y Bodo B. Schlegelmilch. "The Global Reporting Initiative: do application levels matter?" Social Responsibility Journal 14, n.º 3 (6 de agosto de 2018): 527–41. http://dx.doi.org/10.1108/srj-12-2016-0218.

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Purpose Widespread adoption of reporting frameworks has contributed to current global practices undertaken by firms to report social, environmental and economic impact. The Global Reporting Initiative (GRI), the most widely used of those frameworks, has produced several generations of guidelines. Their third-generation guidelines (G3), which had the most widespread and long-term use, relied on a series of application levels to convey the quantity and quality of disclosures. The firm’s choice of application level exemplified its corporate social responsibility (CSR) disclosure strategy. The purpose of this study is to answer the call of scholars for a comprehensive explanation of a firm’s CSR disclosure strategy and suggested researching of the conceptual underpinnings of legitimacy, stakeholder, resource dependence and institutional theories. Design/methodology/approach Given this call, a comprehensive model is tested that explores relationships arising from these four major theories and the choice of GRI application levels. The model includes four constructs: non-financial corporate characteristics, firm financial performance, stakeholder involvement and environmental turbulence. Findings Unexpectedly, the findings do not show differences with respect to the theoretical underpinnings of CSR disclosure and the GRI disclosure levels. Originality/value Despite their widespread use, GRI was concerned that the G3’s application levels could be misunderstood and that the framework needed conceptual improvement. These concerns led to the elimination of application levels with the launch of GRI’s fourth-generation guidelines (G4) in 2013. The findings support the need for conceptual improvement and the discontinuation of the application level system in the G4 guidelines. They also suggest the need for additional research to examine disclosure choices over time, to make understand corporate disclosure strategies.

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Bednárová, Michaela, Roman Klimko y Eva Rievajová. "From Environmental Reporting to Environmental Performance". Sustainability 11, n.º 9 (2 de mayo de 2019): 2549. http://dx.doi.org/10.3390/su11092549.

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

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Kocamiş, Tuğçe Uzun y Gülçin Yildirim. "Sustainability Reporting in Turkey: Analysis of Companies in the BIST Sustainability Index". European Journal of Economics and Business Studies 6, n.º 1 (1 de diciembre de 2016): 41. http://dx.doi.org/10.26417/ejes.v6i1.p41-51.

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Sustainability reporting is a responsibility practice that towards sustainable development goals as related to corporate performance measurement, explaining and being accountable to internal and external stakeholders. Non-financial information relating to operating activities can be disclosed through sustainability reports. Sustainability reporting is a vital step of managing change towards a sustainable global economy—one that combines long-term profitability with environmental care and social justice. Sustainability reports developed using the GRI Reporting Framework covers results and consequences the emerged in the context of organization's commitments, strategy and management approach during the reporting period. Through the Global Reporting Initiative (GRI) Sustainability Reporting Framework, the GRI works to increase the transparency and exchange of sustainability-related information. The Borsa Istanbul Sustainability Index, published since 2014 is an important development for the business in Turkey which is aimed sustainable development. Sustainability reports have been prepared on a voluntary basis in Turkey and in many countries. In line with global developments the number of business is increasing who prefer to explain activities of economic, environmental and social dimensions through corporate sustainability reports in Turkey as well. This study conceptually reviews sustainability reporting and its benefits for the business. In order to see the effectiveness of the sustainability reports, sustainability reports of business in the BIST sustainability index will be subjected to content analysis basis GRI Reporting Principles on voluntary basis.

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Elalfy, Amr, Olaf Weber y 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, n.º 3 (12 de febrero de 2021): 557–75. http://dx.doi.org/10.1108/jaar-06-2020-0116.

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PurposeWe investigate the integration of the United Nation's Sustainable Development Goals (SDGs) into the Global Reporting Initiative (GRI)– based reporting thus exploring the factors that influence the adoption of the SDGs by organizations.Design/methodology/approachWe analyzed the GRI dataset provided by the GRI data secretariat. We analyzed 14,308 reports provided by 9,397 organizations between 2016 and 2017.FindingsLarger organizations are more likely to integrate the SDGs into their reporting than smaller organizations. Secondly, publicly listed firms are more likely to address the SDGs. Thirdly, industries with higher sustainability impacts are more likely to address the SDGs in their reporting. Fourthly, our data confirm a regional effect with regard to SDG reporting. Moreover, organizations that follow international sustainability guidelines and standards such as becoming a member of the GRI Gold Community or using the GRI Content Index services and having external assurance are more likely to report on the SDGs.Research limitations/implicationsCorporations play an essential role in the achievement of the SDGs, which shape the future of the world's sustainable development. Nevertheless, SDGs reporting needs more research to analyze the factors that can influence it. The study contributed to the academic literature on CSR and legitimacy theory by analyzing institutional and regional factors that impact SDGs reporting.Practical implicationsThe study provides insights about the integration of the SDGs into organizational reporting and accounting, including the adoption of the SDGs by small and medium enterprises (SMEs) and the benefits of the SDGs as a framework for strategic corporate sustainability.Social implicationsA global sustainability framework, such as the SDGs can be integrated into organizations sustainability reporting and accounting in a meaningful way.Originality/valueThis is the first study that analyzes the integration of the SDGs into GRI-based reporting. The study contributes to legitimacy theory by highlighting the factors, which contribute to the legitimacy-based adoption of the SDGs, including organizational size, being publicly listed, being from high-impact industries and certain global regions, etc. SDG reporting can help firms increase their organizational legitimacy across their stakeholders.

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Hindley, Tertia y 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, n.º 11 (26 de octubre de 2012): 1249. http://dx.doi.org/10.19030/iber.v11i11.7372.

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For all financial years ending on or after March 1st 2010, all companies listed on the Johannesburg Stock Exchange Ltd (JSE) have to provide an Integrated Report (as part of the JSEs listing requirements). This report is to supply sustainability information in addition to the conventional IFRS-based statements. Yet, no statutory requirement for adherence to reporting standards relating to sustainability exists. This creates the risk that sustainability reports will omit negative impacts or be otherwise misleading, yet the company is still seen as adhering to listing and thus statutory requirements. This article considers the quality of integrated reporting of the South African mining industry by evaluating compliance to the globally accepted Sustainability Framework of the Global Reporting Initiative, which includes Sector specific performance indicators, as well as GRI core indicators. Using a sample of the mining companies included in the JSE Top 40 companies, the results show that these companies used the GRI G3.1 version guidelines in producing their integrated reports and that adherence to the GRI guideline has improved over the two years under consideration.

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Nguyen, Thi Thuc Doan. "The Relationship Between Board of Directors and Sustainability Reporting: An Empirical Study in German Large Listed Firms". Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 68, n.º 1 (2020): 211–18. http://dx.doi.org/10.11118/actaun202068010211.

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To improve quality of sustainability reporting, Global Reporting Initiative (GRI) guidelines have been issued and widely applied. Board of directors’ characteristics can be seen as essential factors to facilitate the implementation of these practices. This paper aims to investigate the relationship between board of directors and GRI adherence in sustainability disclosures. The research uses Tobit regression for 388 observations from 97 German listed firms in the period from 2013 to 2016. The findings indicate significant negative relation between board size and GRI adherent level of sustainability reporting. Further analysis is implemented for environmentally friendly and sensitive industries. The results maintain the same for board size, and reveal positive impact of board committees on GRI adherence of sustainability reporting in sensitive industry.

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Kamela, Hurian y Ryan Saputra Alam. "THE INFLUENCE OF VOLUNTARY GLOBAL REPORTING INITIATIVE (GRI) ON THE PERFORMANCE OF INDONESIA LISTED COMPANIES". Jurnal Akuntansi 11, n.º 1 (28 de febrero de 2021): 16–22. http://dx.doi.org/10.33369/j.akuntansi.11.1.16-22.

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The background of this research is Indonesian companies are still voluntarily using GRI compare to other countries' cases. The main thing is that the limited number of companies that use GRI can affect its performance. The organization's performance describes the company's financial ratios as one of the effective financial performance descriptions. This is related to economic factors that are internal to the company, such as GRI, CSR, and ESG. The purpose of this study was discussed because of the limited number of listed companies in Indonesia (listed in IDX) using the GRI G4 method globally, which is one of the highlights of this research. The data used for 4 years, namely 2016-2019 in Indonesia. This research methodology uses panel data regression. This study uses secondary data, namely from the company's financial statements and database streams (Thomson Reuters Eikon). The results of the study prove that GRI affects financial ratios. The same result also occurs in other variables, namely ESG affects financial ratios (ROA). The controversy is that companies that have been listed must pay more attention to developments in items in GRI to gain trust from foreign investors and confidence in the company's sustainability.

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Bernard, Sneha, Samih Abdelgadir y Lotfi Belkhir. "Does GRI Reporting Impact Environmental Sustainability? An Industry-Specific Analysis of CO2 Emissions Performance between Reporting and Non-Reporting Companies". Journal of Sustainable Development 8, n.º 9 (29 de noviembre de 2015): 190. http://dx.doi.org/10.5539/jsd.v8n9p190.

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The stated goal of the Global Reporting Initiative (GRI) reporting framework is two-fold: to make it easier for organizations to communicate their sustainability performance to stakeholders, and to drive companies to become more sustainable. Our aim in this paper is to assess if GRI-reporting has any direct and positive impact on sustainability performance, and more specifically on CO2 emissions of the reporting companies. This study is the first that attempts to answer this question in a quantitative and systematic manner. We analyze the CO2 emissions data from 40 A-level GRI-reporting companies, over a period of six years and across five industry sectors, comparing them with a control group of 24 non-reporting companies, to assess any direct impact of reporting on emissions. We perform an industry-specific analysis of the CO2 emissions of both reporting and non-reporting companies for each industry sector. We find that amongst all reporting companies and industries, only the Utilities industry exhibits a dramatic decrease in emission intensity between 2007-2012, while the others show only minimal reductions, while the overall absolute emissions levels have grown significantly for both sets of companies. On the more qualitative side, we also note, based on our own experience in undertaking this study, that the GRI reports are not conducive to providing stakeholders with a coherent, user-friendly or transparent structure of a company’s sustainability performance in general, or improvement thereof, concluding that neither of the GRI stated goals are currently attained. Finally, we provide constructive recommendations on how the GRI reporting process could better achieve its stated purpose. Academics, investors and analysts alike might find the review, the analysis as well as the recommendations of this paper useful, as they directly address the core objectives of the GRI reporting process and how it could be improved to have the desirable impact.

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Tesis sobre el tema "Global reporting initative (GRI)"

Karlsson, Emilia y Laurell Jennifer Andersson. "Vad säger egentligen en hållbarhetsredovisning om hur ett företag arbetar med hållbarhet? : En kvalitativ studie om hållbarhetsarbetet hos mindre företag inom livsmedelsbranschen". Thesis, Högskolan i Skövde, Institutionen för handel och företagande, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-20110.

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Bakgrund Allmänhetens intresse för hållbarhet har ökat drastiskt de senaste åren vilket även har medfört ett större fokus än tidigare på livsmedelsproducenter och dess påverkan på hållbar utveckling. Företagen har ett stort ansvar gällande deras påverkan på jordens resurser där de genom sin verksamhet förväntas bidra till en hållbar utveckling utifrån de tre aspekterna: social, ekonomisk och miljömässig hållbarhet. Detta väljer många mindre företag att redovisa genom att upprätta en hållbarhetsredovisning, men det är även många mindre företag som avstår från att hållbarhetsredovisa. Syfte Syftet med arbetet är att undersöka hur mindre företag inom livsmedelsbranschen arbetar med hållbarhet utifrån sociala, ekonomiska och miljömässiga aspekter samt om det föreligger någon skillnad mellan de företag som väljer att hållbarhetsredovisa och de som inte gör det. Studien syftar även till att belysa anledningar till att mindre företag inom livsmedelsbranschen väljer att inte upprätta en hållbarhetsredovisning. Metod Metoden som har använts i studien är en kvalitativ forskningsmetod. Datainsamlingen har bestått av semistrukturerade intervjuer med fem olika företag inom livsmedelsbranschen samt en dokumentstudie. Det insamlade empirin har tillsammans med den teoretiska referensramen, där bland annat intressentteorin och legitimitetsteorin ingår, hjälpt till att analysera ifall det föreligger några skillnader mellan de företag som hållbarhetsredovisar och de som inte gör det olika gällande deras hållbarhetsarbete. Slutsats Studiens resultat visar att det föreligger en skillnad i hållbarhetsarbetet mellan mindre företag inom livsmedelsbranschen som hållbarhetsredovisar och mindre företag som inte hållbarhetsredovisar. Dessa skillnader förekommer främst i arbetet med det ekonomiska hållbarhetsarbetet, men kan även urskiljas i det sociala och miljömässiga hållbarhetsarbetet där företag som hållbarhetsredovisar tenderar att arbeta mer systematiskt och utförligt vad gäller hållbarhet. De främsta anledningarna till att mindre företag inom livsmedelsbranschen väljer att inte upprätta en hållbarhetsredovisning är brist på resurser samt att de anser att fokus snarare borde ligga på att man faktiskt arbetar med hållbarhet i stället för att redovisa det.
Background The public's interest in sustainability has increased drastically in recent years, which must also have led to a greater focus than before on food producers and its impact on sustainable development. Companies have a great responsibility regarding their impact on the earth's resources, where through their operations they are expected to contribute to sustainable development based on the three aspects: social, economic and environmental sustainability. Many smaller companies have to report this by preparing a sustainability report, but there arealso many smaller companies that refrain from preparing a sustainability report. Purpose The purpose of the work is to investigate how smaller companies in the food industry work with sustainability based on social, economic and environmental aspects and whether there is any difference between the companies that choose to report sustainability and those that don’t. The study also aims to shed light on reasons why smaller companies in the food industry choose not to prepare a sustainability report. Method The method used in the study is a qualitative research method. The data collection consisted of semi-structured interviews with five different companies in the food industry and a document study. The collected empirical data, together with the theoretical frame of reference, which includes stakeholder theory and legitimacy theory, have helped to analyze whether there are any differences between the companies that report sustainability and those that don’t do differently regarding their sustainability work. Conclusion The results of the study show that there is a difference in sustainability work between smaller companies in the food industry that report sustainability and smaller companies that do not report sustainability. These differences occur mainly in the work with economic sustainability work but can also be distinguished in the social and environmental sustainability work where companies that prepare a sustainability report tend to work more systematically and extensively in terms of sustainability. The main reasons why smaller companies in the food industry choose not to draw up a sustainability report are a lack of resources and that they believe that the focus should rather be on actually working with sustainability instead of reporting it.

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Carlsson, Maria y Lois Lindqvist. "GRI and Global Compact : For what?" Thesis, Karlstad University, Faculty of Economic Sciences, Communication and IT, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-1227.

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With sustainability means taking responsibility for the reality that you live and operate in. The concept sustainable development is defined as “development that meets the needs of the present world without compromising the ability of future generations to meet their own needs” (Elkington, 1999, p, 55).

Sustainable reporting means to extend the ordinary financial reporting to include both the environmental and social/ethical impacts that the organisation have, so called triple bottom line. We are in our essay discussing the element of sustainability reporting and how to perform one. Today there are an increased pressure from stakeholders on companies to express their values and ethical responsibility. This forces the organisations to extend their ordinary financial reporting to include environmental and social impacts that their operations have.

We have in our essay looked at the global ethical guidelines for sustainability reporting, the Global Compact and the Global Reporting Initiative and from these tried to examine how companies can establish a sustainability report. Global Compact and the Global Reporting Initiative are two voluntary codes that companies can draw inspire from when creating a sustainability report.

Our purpose with this essay is to examine the concept of sustainability reporting on the basis of observing three financial institutions and their sustainability reports. We have chosen to look at the three different banks, Rabobank Group, the Co-operative Financial Services and Swedbank, to compare how they have constructed their sustainability reports, and to see how they have drawn inspiration from the Global Compact and the Global Reporting Initiative.

The investigation is of a qualitative approach where the examined source is the companies’ sustainability reports. The reports have been analyzed and from the analysis have conclusions been drawn to try and interpret how the companies have acted towards the guidelines. Mainly we have been looking at the organisations and the existing balance between the economical, social and environmental aspects. Further we have also been looking at the organisational structure and the management’s attitude towards Corporate Social Responsibility, CSR, and the progress to implement it within the organisations. Finally we have tried to observe the relationship between the organisations and stakeholders and the transparency in communicating about the measures being taken.

We have come to the conclusion that both Rabobank and Co-operative Financial Services, CFS, have a more developed sustainability report compared to Swedbank.

We believe the reason why can be found in many different aspects, since there is not just one component that makes a sustainability report. Both Rabobank and CFS are co-operative organisations that are being owned and controlled by its members, compared to Swedbank who is a public company that have obligations towards its shareholders. The managements’ attitude towards sustainability also has an effect of the outcome of the reports as well as attitudes from the society in which the company is operating.

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Lindström, Konrad y 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 a comparative design. The purpose of this study is to investigate the sustainability work of selected companies based on sustainability reporting according to GRI based on stakeholder theory, legitimacy theory and institutional theory. The aim of the study is to compare companies active in the trade and real estate industry to distinguish any similarities and differences. To shed light on the purpose of the study, an analysis of the companies' sustainability reports of four selected years has been carried out, as well as an interview from one of the real estate companies. A comparison has then been made between the companies to point out potential similarities or differences. The analysis of the empirical material indicates that there are some similarities and differences between the surveyed industries' reporting of GRI standards. The main differences are found in the social part of GRI reporting, while the financial and environmental reporting appears to be equally similar. Development over time of GRI reporting also differs between industries. These similarities and differences have been analyzed with the use of stakeholder theory, legitimacy theory and institutional theory.

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Svedin, Maria y Malin Warensjö. "Global Reporting Initiative : En studie om hur tre företag inom energibranschen följer GRI:s riktlinjer". Thesis, Karlstad University, Faculty of Economic Sciences, Communication and IT, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-4433.

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Kring millennieskiftet och framåt offentliggjordes en rad företagsskandaler världen över. Skandalerna grundandes i ett ansvarslöst företagande, där strävan efter ekonomisk tillväxt fick bli på bekostnad av både samhället och miljön. Etiken och moralen hos aktörerna bakom skandalerna ifrågasattes och intressenternas krav på företagens sociala ansvarstagande fick ökad fokus. Det handlade inte längre om att enbart redogöra för den ekonomiska redovisningen utan även för sitt sociala och miljömässiga ansvarstagande.

Global Reporting Initiative (GRI) är en organisation som framkommit i syfte att främja detta och utveckla hållbarhetsrapporter för företag världen över. Deras ramverk innefattar både ekonomiska aspekter såsom sociala och miljömässiga. Organisationen är sammansatt av ett nätverk av tusentals experter från många olika intressentgrupper. Kommunikation och dialog dessa emellan hålls kontinuerligt vilket bidrar till att ramverket ständigt förbättras och att trovärdigheten för GRI är mycket stor.

I vår undersökning har vi riktat in oss på tre energibolag; DONG energy, E.ON och Vattenfall för att sedan granska deras hållbarhetsredovisningar. Syftet med uppsatsen är att studera hur och i vilken utsträckning de tre företagen inom energibranschen följer GRI:s riktlinjer. För att avgränsa undersökningen har vi endast utgått från de ekonomiska, miljömässiga och sociala resultatindikatorerna.

Efter undersökningen har vi kommit fram till att energibolagen redovisat resultatindikatorerna i relativt olika utsträckning. De mest väsentliga skillnaderna som uppstått, tror vi har och göra med storleken på företagen, den geografiska utbredning samt olika ägarstrukturer.

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Pensec, Emmanuelle. "L'impact de la GRI sur l'homogénéisation du discours RSE : analyse collocationnelle trilingue d'un corpus de rapports RSE normalisés selon le référentiel de la GRI". Thesis, Lorient, 2019. http://www.theses.fr/2019LORIL521/document.

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L'enjeu de la normalisation du reporting RSE occupe une place croissante dans la communication des entreprises à l'égard de leurs parties prenantes. La norme GRI constitue, à l'heure actuelle, le référentiel de reporting RSE le plus utilisé à l'échelle internationale pour la rédaction des rapports RSE. Le corpus G3C constitué est représentatif du genre discursif « rapport RSE normalisé selon le référentiel GRI ». Ainsi, à partir de la théorie des réseaux collocationnels de Williams (1998) et de l'outil d'analyse lexicale Sketchengine, nous procédons à une analyse collocationnelle de G3C afin de détecter les régularités et les patrons prototypiques qui caractérisent les variables linguistiques, géographiques et sectorielles du corpus analysé
CSR reporting standardisation has become an increasing issue for companies when they address their stakeholders. GRI standards are, at the moment, the most widely-used standards for CSR reporting. G3C corpus has been built to be representative of the genre " GRI standardised CSR reports ". The adopted methodology is based upon the collocational network theory of Williams (1998) and the lexical analysis tool Sketchengine of Kilgariff (2004). The study aims at detecting the most significant regularities and prototypical patterns which characterize the linguistic, geographical and sector-specific dimensions of the corpus

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Nilsson, Marie y Linda Spets. "Hållbarhetsredovisning - bidrar Global Reporting Initiatives riktlinjer till hållbar utveckling?" Thesis, Karlstads universitet, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-43721.

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Vi lever i ett samhälle där arbete för en hållbar utveckling uppmärksammas allt mer. Företag kan påverka samhället och miljön omkring dem både positivt och negativt. Genom en hållbarhetsredovisning kan företagen att redovisa sin påverkan på sin omgivning. En hållbarhetsredovisning är en sammanställning över företagets ekonomiska, miljömässiga och sociala effekter. Global Reporting Initiative (GRI) är en organisation och de tillhandahåller världens mest använda riktlinjer för upprättandet av hållbarhetsredovisningar. Uppsatsens syfte är att skapa en djupare förståelse för om GRI:s riktlinjer för upprättandet av hållbarhetsredovisningar bidrar till hållbar utveckling i företagen. Den teoretiska referensramen innehåller relevanta teorier och begrepp som förklarar varför företag upprättar hållbarhetsredovisningar, samt en sammanfattning av GRI:s riktlinjer. För att besvara uppsatsens syfte och frågeställningar har kvalitativa semistrukturerade telefonintervjuer använts för att samla in data. I urvalet av respondenter har vi använt oss av ett målstyrt urval och kontaktat den person som är ansvarig för hållbarhetsrelaterade frågor och/eller upprättandet av hållbarhetsredovisningen i respektive företag. Alla tillfrågade företagen upprättar sin hållbarhetsredovisning enligt de senaste riktlinjerna utgivna av GRI. Data som samlats in har analyserats med hjälp av tidigare forskning och teorierna i den teoretiska referensramen. Slutsatsen visar att GRI:s riktlinjer kan vara komplicerade att använda i företag som är verksamma inom andra branscher än tillverkningsbranschen men att riktlinjerna bidrar till hållbar utveckling i företagen.

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Carlsson, Jenny. "Intressentdialog och väsentlighetsanalys på Wästbygg : Hållbarhetsredovisning enligt det internationella ramverket GRI, Global Reporting Initiative". Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-12780.

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Kraven från omvärlden om att företag ska ta ett aktivt ansvar för ett hållbart samhälle ökar hela tiden. Företagen ansvarar inte längre bara för att generera en god avkastning till sina aktieägare utan också för att agera för en hållbar utveckling. EU-direktivet som kom 2014 med krav på hållbarhetsredovisning i medlemsländerna införlivades i svensk lag den 1 december 2016 med start för räkenskapsåret 2017. Hållbarhetsredovisningen ska redogöra för hur företag arbetar med miljö, mänskliga rättigheter, sociala förhållanden och motverkande av korruption. Detta berör alla större företag i Sverige som för vart och ett av de två senaste räkenskapsåren uppfyller två av tre kriterier att ha överstigit; 350 miljoner kronor (40 miljoner Euro) i nettoomsättning, medeltalet anställda med 250 och en balansomslutning på 175 miljoner kronor (20 miljoner Euro). Wästbygg är ett entreprenad- och projektutvecklingsbolag som bygger och utvecklar logistikanläggningar, kommersiella fastigheter och bostäder. Företaget växer stadigt och har idag cirka 230 anställda. Nettoomsättningen uppnår till drygt 2 miljarder kronor. Inom de närmaste åren kommer man enligt lagen att behöva hållbarhetsredovisa. Syftet med magisteruppsatsen är att hjälpa Wästbygg att genomföra en intressentdialog och väsentlighetsanalys som är det inledande steget i en hållbarhetsredovisning enligt det internationella ramverket GRI. Resultatet ska visa på vilka hållbarhetsfrågor som intressenterna anser ska högst prioriteras och adresseras av Wästbygg. Detta kommer ligga till grund för Wästbyggs första hållbarhetsredovisning med ramverket GRI. Intressentdialogen genomfördes under våren 2017 genom webbaserad enkät, personliga intervjuer och dialog med blivande byggingenjörsstudenter. I väsentlighetsanalysen framkom det enhälligt att intressenterna anser att sociala aspekten hälsa och arbetsmiljö bör vara den högst prioriterade frågan för Wästbygg. Redan idag är frågan prioriterad då Wästbygg är ISO-certifierade enligt standarden för arbetsmiljö: OHSAS 18001. Andra hållbarhetsfrågor som intressenterna anser bör prioriteras av Wästbygg är de ekologiska aspekterna; utfasning av miljö- och hälsofarliga byggnadsmaterial och energieffektiva byggnader och byggarbetsplatser samt sociala aspekten etik och antikorruption.

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Broman, David y Erik Östberg. "Sustainability Reporting and the Global Reporting Initiative : Antecedents and Motives Affecting the Practice in Five Swedish Companies". Thesis, Uppsala University, Department of Business Studies, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-98644.

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Sustainability reporting has emerged as an outcome of corporate social responsibility, giving companies an opportunity to show transparency towards their stakeholders. The Global Reporting Initiative, a largely voluntary sustainability reporting standard, has become increasingly popular, providing a framework making reports consistent and comparable. However, Holmen, SAS, SKF, Vattenfall and Vin & Sprit were the only Swedish companies complying with application level A, the highest level of compliance, of the GRI framework in their 2007 sustainability reports. The purpose of this thesis is therefore to analyze why these five Swedish companies are sustainability reporting and why they are doing so according to the GRI standard.

A theoretical background regarding CSR, sustainability and GRI is provided in order to get a basic understanding of the context of the thesis. The theoretical framework for the study is based on the stakeholder concept and the legitimacy theory, utilizing the internal marketing and brand identity theories for the analysis. Semi-structured interviews were conducted with the five managers of the companies in order to gather the relevant data.

The study showed that the five companies investigated are sustainability and GRI reporting as a result of their company size, industry type, reporting tradition, ownership structure and various stakeholder-driven motives. The motives were found to be specific to either sustainability or GRI reporting, where the majority were linked to the practice of sustainability reporting.

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Attling, Ida y Linda Ingvarsson. "Hållbarhetsredovisning : en studie om hur företag använder GRI som ett verktyg för att förbättra hållbarhetsarbetet". Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-18593.

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I dagens samhälle där vi förbrukar allt mer resurser har frågorna om hur vi ska göra för att få en hållbar utveckling blivit allt viktigare. Det finns ett stort intresse för dessa frågor och många ställer krav på företagen att ta ansvar för sin påverkan på samhället och att arbeta för en hållbar utveckling. Detta har lett till att många företag idag arbetar med och även redovisar hur de arbetar med ansvars- och hållbarhetsfrågor. Regeringen har ställt kravet att alla statliga bolag från och med räkenskapsåret 2008 ska upprätta en hållbarhetsredovisning enligt Global Reporting Initiative (GRI). GRI är ett ramverk för hållbarhetsredovisning som kan användas som ett verktyg för att redovisa, utveckla och styra hålllbarhetsarbetet med. Syftet med denna studie är att undersöka om företag använder GRI som ett verktyg för att förbättra hållbarhetsarbetet samt hur företagen använder det. Studien genomfördes som en fallstudie där kvalitativ data samlades in genom intervjuer. Datainsamlingen bestod främst av intervjuer med de hållbarhetsansvarige på fyra företag i Stockholm. Genom studien kunde slutsatsen dras att de fyra undersökta företagen inte använder GRI som ett verktyg för att förbättra hållbarhetsarbetet i direkt mening. Däremot använder företagen GRI indirekt då ramverket behandlar områden som företagen redan har arbetat med. Hållbarhetsredovisningen används främst som ett renodlat redovisningsverktyg. En trolig förklaring till detta är att företagen redan hade väl utvecklade hållbarhetsarbeten samt att företagen såg svårigheter med att arbeta med GRI. En möjlig förklaring kunde även finnas i anledningarna till att företagen började använda GRI. Studien visade att företagen hade svårigheter med att urskilja vad som lett till en viss förändring, vilket gjorde det svårt för dem att veta om GRI var orsaken till den. En annan slutsats som kunde dras var att hållbarhetsredovisningen inte lett till många och stora konkreta förändringar i företagen. De förändringar som gick att urskilja var vissa förändringar i de interna rutinerna, ändrat fokus på hållbarhetsfrågorna och bättre struktur på hållbarhetsredovisningen. Genom studien kunde även slutsatsen dras att inget av företagen direkt använde indikatorerna som utgångspunkt för hållbarhetsarbetet. Samtliga företagen använde sig av olika styrtal och nyckeltal som de redan innan GRI tagit fram och arbetat med. En del av dessa var desamma som vissa indikatorer vilket innebar att indikatorerna indirekt blev en utgångspunkt i hållbarhetsarbetet. Slutligen kunde slutsatsen drag att företagen använder hållbarhetsredovisningen i andra former än som ett verktyg för att utforma hållbarhetsarbetet, så som att lyfta hållbarhetsfrågorna på företaget.

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Hindley, Adorita Tertia. "Integrated reporting compliance with the Global Reporting Initiative framework : an analysis of the South African mining industry / Adorita Tertia Hindley". Thesis, North-West University, 2012. http://hdl.handle.net/10394/8701.

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In this day and age sustainability is gaining increasing importance seeing as this is of utmost importance to stakeholders. Yet, very few people are aware of the true meaning of sustainability. Stakeholders, also being the users of the annual report, need to be aware of the impact a company has on the environment and the society as well as their financial performance in order, among others, to make informed decisions regarding investments. For all financial years ending on or after 1 March 2010, all companies listed on the JSE have to report on sustainability (this is a JSE listing requirement). Yet, no statutory requirement for adherence to reporting standards relating to sustainability exists. This creates the risk that sustainability reports will omit negative impacts or be otherwise misleading, yet the company is still seen as adhering to listing and thus statutory requirements. The Global Reporting Initiative (GRI) developed their Sustainability Reporting Framework in order to serve as a benchmark for measuring sustainability. This Framework includes the Sustainability Reporting Guidelines (including basic principles and standard disclosures that need to be included in the report), Sector Supplements (including sector specific issues) as well as the Technical Protocol (which guides the entity in defining the content of the report). This is currently the only formal guideline available and is widely used around the world. Given the importance of the mining industry in South Africa, this article considers the quality of integrated reporting of the South African mining industry. This is done by undertaking a quantitative, applied, descriptive methodology in order to answer the research questions. Thus compliance with the globally accepted GRI Sustainability Framework has been evaluated and analysed. Using a sample of 13 of the mining companies included in the JSE Top 40 companies, the results show that these companies use the GRI G3.1 Guidelines in producing their sustainability report and that adherence improves annually. Some companies, however, do not apply the Sector Supplements which was designed to include industry-specific impacts.
Thesis (MCom (Management Accountancy))--North-West University, Potchefstroom Campus, 2013

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Capítulos de libros sobre el tema "Global reporting initative (GRI)"

Ogata, Kensuke, Sadako Inoue, Atsuki Ueda y Hiroyuki Yagi. "The Functional Differentiation Between the International Integrated Reporting Council (IIRC) and the Global Reporting Initiative (GRI) in the Sphere of Sustainability Reporting". En Accounting for Sustainability: Asia Pacific Perspectives, 261–79. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-70899-7_11.

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Thomas, Elizabeth-Anne. "How Useful Is the Global Reporting Initiative (GRI) Reporting Framework to Identify the Non-financial Value of Corporate Social Performance (CSP)?" En Responsible Business in Uncertain Times and for a Sustainable Future, 37–87. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-11217-2_3.

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Quairel, Françoise. "Global Reporting Initiative (GRI)". En Dictionnaire critique de la RSE, 221–26. Presses universitaires du Septentrion, 2013. http://dx.doi.org/10.4000/books.septentrion.6730.

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Helfaya, Akrum y Amr Kotb. "Environmental Reporting Quality". En Practice, Progress, and Proficiency in Sustainability, 625–54. IGI Global, 2016. http://dx.doi.org/10.4018/978-1-5225-0440-5.ch027.

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The ultimate question of most business practitioners and policy makers now is how to reduce corporate negative environmental performance. One of the most effective ways is to help corporations to set the Key Performance Indicators (KPIs) of their sustainability performance and to report these KPIs to their stakeholders using corporate reporting cycle. To improve the environmental reporting quality, companies generally adopt and follow widely recognized reporting guidelines and third-party assurance standards, thus improving their environmental disclosure quality and trustworthiness in minds of their stakeholders. Over the last two decades a number of global initiatives (e.g. GRI, ISO, DEFRA, AA1000 APS, and ISAE 3000) have been developed for use in sustainability reporting. This chapter, therefore, aims to shed light on these credibility initiatives developed by governmental and non-governmental bodies to improve the quality of environmental reporting and to see the extent to which these credibility initiatives are different or similar.

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"Memorandum of Understanding between the OECD and the Global Reporting Initiative (GRI)". En Annual Report on the OECD Guidelines for Multinational Enterprises 2011, 181–84. OECD, 2012. http://dx.doi.org/10.1787/mne-2011-10-en.

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Jiménez-Hernández, Mónica, Purificación Vicente-Galindo, Nathalia Tejedor-Flores, Adelaide Freitas y Purificación Galindo. "Multivariate Sustainability Profile of Global Fortune 500 Companies Using GRI-G4 Database". En Advances in Business Information Systems and Analytics, 55–84. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-6985-6.ch003.

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The main objective of this research is to find the sustainability gradients of Global Fortune 500 companies and sort them as a function of economic, environmental, and social components using multivariate statistical methods to establish the foundations for better knowledge of the trends and sustainability reporting habits. A combined approach, comprising principal coordinates analysis (PCoA) and logistic regression model (LRM), is proposed to build an external logistics biplot (ELB). Moreover, HJ-Biplot and parallel coordinates are applied. This chapter helps to understand why many companies view their corporate social responsibility (CSR) reports as a way to guarantee the credibility of the published information. In particular, based on the Global Reporting Initiative, the sustainability gradients of the Global Fortune 500 companies are obtained and statistically exploited to analyze how the companies can make improvements in terms of sustainability.

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Arndt, Hans-Knud y Henner Graubitz. "Effective Stakeholder Relations". En Corporate Environmental Management Information Systems, 364–77. IGI Global, 2010. http://dx.doi.org/10.4018/978-1-61520-981-1.ch022.

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Compared to the DIN EN ISO Standard 14001 every organization has to create – in respect to environmental aspects and environmental system – processes so that internal communications between different organization levels and function, or proper questions and answer coming from outer site could be guaranteed. One of the possibilities to realize these requirements is the introduction of an organization wide GRI-guideline, created by the idea of the Global Reporting Initiative (GRI), which can easily be published in the Internet. But normally not all environmental information is necessary for everybody, resulting in an information flood. Following the idea to represent special information to special interest groups we present an idea of how to convert these sustainability reports into a Topic Maps by using eXtensible Business Reporting Language (XBRL).

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Tavares, Maria da Conceição C. y Lúcia Lima Rodrigues. "The Determinants of Sustainability Reporting of the Portuguese Public Sector Entities". En Global Perspectives on Risk Management and Accounting in the Public Sector, 226–51. IGI Global, 2016. http://dx.doi.org/10.4018/978-1-4666-9803-1.ch012.

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Based on legitimacy and on stakeholder theories, this study analyses the level of disclosure of Corporate Social Responsibility (CSR) in the sustainability reports of the Portuguese public sector entities for the years 2008 and 2012, prepared in accordance with the guidelines of the Global Reporting Initiative (GRI). The authors also aim to determine the factors that influence this level of disclosure. Using content analysis, an index of CSR disclosure was constructed based on the sustainability reports of 58 public sector entities. It was concluded that the level of sustainability disclosure is related to the organisation's size, industry, awards and certifications received, and visibility measured in terms of consumer proximity. This study offers new empirical evidence of a different context – public sector entities in Portugal, providing valuable insights into the factors that explain CSR disclosures in public sector entities.

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Jarvie-Eggart, Michelle Edith. "Development and Progress of the Mining Association of Canada's Towards Sustainable Mining Program". En Practice, Progress, and Proficiency in Sustainability, 267–90. IGI Global, 2015. http://dx.doi.org/10.4018/978-1-4666-8433-1.ch012.

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Early efforts to address sustainability within the mining industry (GMI and ICMM) did not create a common set of protocols by which individual operations could be clearly ranked on their performance. Although the Global Reporting Initiative (GRI) does provide protocols for the reporting of sustainability indicators for mining operations, GRI-based reports include a letter grade based on report completeness, not performance on the actual indicators. The Mining Association of Canada's Towards Sustainable Mining (TSM) program provides protocols to address biodiversity, tailings management, crisis management, safety and health, energy/GHGs, and Aboriginal/community engagement. The TSM-based reports grade mining operation performance at implementing programs and systems to address each of these topics. Progress along these indicators tells us how well the industry is doing at addressing sustainability along each concept, and where further progress is still needed.

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Ünal, Gözde y Ali Çoşkun. "Disclosure for Sustainability". En Operations and Service Management, 546–55. IGI Global, 2018. http://dx.doi.org/10.4018/978-1-5225-3909-4.ch026.

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Besides financial performance, corporations started to disclose their sustainability performances with an increasing awareness on environment. This chapter compares two mainstreams in sustainability reporting, one that relies on guidelines of Global Reporting Initiative (GRI) and the other one that follows the integrated reporting (<IR>) framework published by International Integrated Reporting Council (IIRC) while emphasizing mainly the latter one. Sustainability reports prepared in accordance with the <IR> framework aim to provide accountability for business impacts for a niche target audience, which are the providers of financial capital.

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Informes sobre el tema "Global reporting initative (GRI)"

Inter-American Development Bank Sustainability Report 2020: Global Reporting Initiative Annex. Inter-American Development Bank, marzo de 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, financial inclusion, gender equality and diversity, greenhouse gas (GHG) emissions, health and safety, human rights, indirect economic impacts, market presence, material use, monitoring and evaluation, responsible portfolio, supply chain management, training and education, waste, and water.

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