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Global Reporting Initiative [PDF]

open access: yes, 2013
The role of Corporate Social Responsibility in the business world has developed from a fig leaf marketing front into an important aspect of corporate behavior over the past several years. Sustainable strategies are valued, desired and deployed more and more by relevant players in many industries all over the world.
openaire   +1 more source

The Contribution of Higher Education Institutions to the SDGs—An Evaluation of Sustainability Reporting Practices

open access: yesAdministrative Sciences, 2021
The introduction of Agenda 2030 has impacted the public and private sectors. Agenda 2030 is a document that aims to promote collaboration and partnership between countries and the population for the achievement of 17 SDGs, which cover all the three ...
Fabio Caputo   +2 more
doaj   +1 more source

Difusión de las memorias de sostenibilidad en Latinoamérica: análisis territorial y sectorial

open access: yesEstudios Gerenciales, 2015
En el presente artículo se plantean tres objetivos. En primer lugar, identificar cómo ha sido la difusión geográfica y sectorial en Latinoamérica de los informes de sostenibilidad del tipo Global Reporting Initiative.
María del Mar Alonso-Almeida   +2 more
doaj   +1 more source

The role of sustainability reporting in attracting foreign investment in light of the Global Reporting Initiative (GRI)An applied study on Gulf companies for communications

open access: yesZanco Journal of Humanity Sciences, 2023
In recent years, many companies have reported on sustainability through its three dimensions (economic, environmental, social) in order to achieve certain goals through the sustainability reports issued by these companies annually by relying on ...
Subhi Muhaymid AL-Saleh   +1 more
doaj   +1 more source

CSR REPORTING BY MOROCCANBANKS :AN EXPLORATORYSTUDYBASED ON THE GLOBAL REPORTING INITIATIVE

open access: yesInternational Journal of Advanced Research, 2023
This research analyzes the extra-financial reporting of Moroccan banks, in order to explore whether they integrate CSR issues as defined by the GRI guidelines, as well as the issues specific to the financial sector listed by its sector supplement. Mobilizing content analysis techniques, we have built an analysis scenario under Tropes grouping the ...
openaire   +2 more sources

Responsabilidad social empresarial y global reporting initiative.

open access: yesUniversidad y Empresa, 2010
The organizations are aware of the needs to inform the economics yields results through the financial statements, since they are required by stockholders, the governments control’s organisms and others stakeholders. Accounting, as a financial information
María Andrea Trujillo Dávila   +2 more
doaj  

Analysis on the Compliance of Sustainability Reports of Romanian Companies with GRI Conceptual Framework

open access: yesAudit Financiar, 2020
Non-financial reporting has become a concern of managers because companies are evaluated financially, but also social. The objective of this paper is to show the degree of observance of the items within the Global Reporting Initiative (GRI), the ...
doaj   +1 more source

Información de responsabilidad social corporativa y teoría institucional

open access: yesIntangible Capital, 2016
Objeto: La investigación sobre divulgación de información de sostenibilidad se ha centrado en el ámbito de la empresa, siendo escasos los trabajos que analizan las diferencias entre países.
María Gallén Ortiz   +1 more
doaj   +1 more source

Identifying Investment Analysts Approach to Using Environmental Information [PDF]

open access: yesحسابداری سلامت, 2018
Introduction: Stock analysts are active intermediaries in financial markets. They give advice on buying, maintaining or selling stocks based on different information analysis.
H. Fakhari, M. Mehrabi
doaj   +1 more source

Normas internacionales y adaptación nacional: la terminología de las normas de la Global Reporting Initiative (GRI) en español peninsular y catalán (International standards and national adaptation: the terminology of the GRI in Spanish and Catalan)

open access: yesTerminàlia, 2022
Aquest article analitza l’existència de diferències (especialment terminològiques) en l’adaptació dels estàndards de sostenibilitat de la Global Reporting Initiative (GRI) entre empreses que publiquen els seus informes en castellà i en català, així com l’
Elisabeth Kölbl, Johannes Schnitzer
doaj  

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