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Showing 1 to 17 of 17 for “"Global Reporting Initiative (GRI)"”.
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Élaboration d'un outil d'analyse de la durabilité des projets basés sur les lignes directrices du global reporting initiative (GRI
… durabilité des projets basé sur les critères du Global Reporting Initiative (GRI). Le GRI, créé en 1997 à l’initiative conjointe de la Coalition for Environmentally Responsible Economies (CERES) et du Programme des Nations Unies pour l’Environnement (PNUE), a fixé des lignes directrices pour …
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Sustainability and triple bottom line reporting in the banking industry
… on sustainability and triple bottom line (TBL) reporting in the banking industry. This was based on the Global Reporting Initiative (GRI) - G3 guidelines. An investigation on the four big banks were conducted namely ABSA, Firstrand Bank Limited, Nedbank and Standard Bank, disclosing information …
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Análisis de la responsabilidad social empresarial y desarrollo sostenible en la Fundación El Nogal
… promueven la RSE y desarrollo sostenible como el Global Reporting Initiative GRI que “sus raíces se encuentran en las organizaciones sin fines de lucro de Estados Unidos la Coalición para Economías Ambientalmente Responsables CERES y el Instituto Tellus” (GRI, 2014). Este trabajo presenta el …
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Nota 100 stærstu fyrirtæki á Íslandi viðurkennda staðla við útgáfu á samfélagsskýrslum?
… (eftir veltu) nýti alþjóðlega staðla á borð við Global Reporting Initiative (GRI) við útgáfu samfélagsskýrslna. Skoðað var hvort nýtt ákvæði laga um ársreikninga nr. 3/2006 hafi áhrif á fyrirtæki sem falla ekki undir lögin vegna stærðargráðu. Athugað var hver aðkoma stjórnar fyrirtækja er við …
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Corporate sustainability assessment methodology
… framework. The framework is developed based on Global Reporting Initiative (GRI) guidelines to serve as a common measure system allowing for meaningful assessment of current state and comparison between companies in a variety of industries. Based on this framework and earlier developed …
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Green vs. sustainable: analyzing and expanding LEED (leadership in energy and environmental design)
… voluntary green building rating system, and the reporting guidelines of Global Reporting Initiative (GRI) by examining several selected socio-economic indicators from GRI and questioning the possibility of introducing similar indicators (credits) in LEED. By doing so, it assesses the …
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Manifestação do discurso institucional sobre sustentabilidade em empresas líderes com padrão GRI
… Credibility 2010," having the guidelines of the Global Reporting Initiative (GRI). It is made an analysis based on the information in the reports to the organizational profile (strategy, vision, mission, values, risks, commitments, governance), the functions and discursive patterns, performance …
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Stakeholder accounting : the case of the electricity industry in England and Wales
… in Social Accounting Standards, such as the Global Reporting Initiative (GRI), AccountAbility 1000 (AA1000) and Social Accountability 8000 (SA8000), and the potential for Internet reporting are considered.
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O disclosure de informações de riscos climáticos e o retorno anormal do preço das ações das empresas brasileiras
… relatórios de sustentabilidade de acordo com a Global Reporting Initiative – GRI foi composta por 67 companhias. Para mensurar o nível de disclosure de riscos climáticos, utilizou-se a técnica de análise de conteúdo nos relatórios. Os resultados preliminares da análise de conteúdo revelam que …
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The influence of Ancient Chinese Wisdom on Corporate Social Responsibility Disclosure: A study of DAQO
… aligns these philosophical principles with Global Reporting Initiative (GRI) indicators to create a unique CSR scoring index. Using an exploratory qualitative approach, the study combines qualitative content analysis of CSR reports with quantitative evaluation of disclosure scores to assess …
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An evaluation of the co–operative business model within the context of the global reporting initiative
… change from a single-bottom-line management and reporting approach to a triple-bottom-line management and reporting approach. The Global Reporting Initiative (GRI) developed a Sustainability Reporting Framework that is generally considered the most widely used framework in terms of social …
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The shifting sands of transparency: Sustainability reporting in New Zealand
… the Asia Pacific region used sustainability reporting as a tool to inform and manage the impacts of their activities on society, the environment, and the economy. There are now over 400 sustainability reporting instruments being used in 64 countries, 80% of which are introduced by …
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Accounting, accountability and governance in upstream petroleum contracts: the case of local content sustainability in the Nigerian oil and gas sector.
… reports of the selected IOCs in line with the Global Reporting Initiative (GRI) and the International Petroleum Industry Environmental Conservation Association (IPIECA) sustainability reporting guidelines. Disclosure index and paired-samples t-test were used to determine the existence and …
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Essays on the Determinants and Consequences of Corporate Biodiversity Disclosure
… increasingly important aspect of sustainability reporting, reflecting the growing recognition of biodiversity loss as a material global risk. Yet, BD remains under-researched compared to other environmental disclosures, such as carbon emissions, and lacks standardisation in reporting practices. …
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Factors affecting CSR disclosure in Nepalese banks: a global reporting initiative perspective
… Nepalese banks in their annual reports based on GRI G4 guidelines. Also, this thesis accentuates the relationships between the influencing factors (i.e. bank size, bank age, bank profitability and ownership structure) and the CSR disclosure levels (i.e., economic, social, environmental and the …
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Users’ perceptions of the drivers for corporate sustainability disclosures made by Chinese listed companies
… sustainability disclosure was designed based on Global Reporting Index 4th generation. A survey questionnaire was used to collect information on the perception of CSD from the selected report user group; descriptive statistics, univariate analysis, as well as multivariate Ordinary Least Square …