Results 71 to 80 of about 6,859,895 (247)

Haciendo la conexión : Usando la versión G4 de la Guía de GRI para comunicar progreso en los Principios del Pacto Mundial de las Naciones Unidas [PDF]

, 2013
Este documento describe cómo utilizar la versión G4 de la Guía para elaborar una Comunicación sobre el progreso (Communication on Progress, COP) y cumplir con los elementos de los niveles PM activo y PM avanzado del Programa de diferenciación del Pacto ...
Pacto Mundial, GRI
core  

From Circular Economy Disclosure to Circular Transformation: A Case Study From Food‐Producing Companies

Business Strategy and the Environment, EarlyView.
ABSTRACT Changing the use of resources and the treatment of waste is an important driver towards sustainable development. While this includes transformation of production processes, it also requires the transition of complete business models towards more circularity.
Patricia Ruffing‐Straube, Ute Merbecks, Inge Wulf   +2 more
wiley   +1 more source

Evolution of Application Level Sustainability Reporting (GRI) Companies ISE / Bovespa

Revista Sociedade, Contabilidade e Gestão, 2012
This work deals with the adoption and evolution of the levels of sustainability reports (GRI). The specific objectives were to ascertain the level of development of the GRI reporting companies in the world, check the level of development of the GRI ...
Rosany Corrêa, Maria Tereza Saraiva de Souza, Henrique César Melo Ribeiro, Mauro Silva Ruiz   +3 more
doaj  

Chapter 8 – Global Reporting Initiative

, 2020
This chapter provides an overview of the Global Reporting Initiative (GRI), which has become the most widely used framework for sustainability reporting in the world.
Rimmel, Gunnar; id_orcid
core  

ESG Measurement and Ratings Divergence: A Cross‐Jurisdictional Review of Institutional, Stakeholder, and Digital Accountability Perspectives

Business Strategy and the Environment, EarlyView.
ABSTRACT ESG ratings for the same firm‐year often diverge, shaping capital allocation and accountability. Drawing on a structured systematic‐narrative hybrid review, I synthesize evidence across the European Union, the United States, and China and develop a transnational accountability framework that traces divergence through the measurement pipeline ...
Gary Gang Tian
wiley   +1 more source

Por trás do discurso socialmente responsável da siderurgia mineira Behind the Social Responsibility Speech of Minas Gerais' Siderurgy

Production, 2010
A Responsabilidade Social Corporativa (RSC) é um tema relevante e recentemente tem estimulado vários debates científicos, enfocando as vantagens que apresenta aos negócios em geral e à sociedade. Num esforço para explorar processos organizacionais de RSC,
Marcelo Aureliano Monteiro de Andrade, Marlusa Gosling, Wescley Silva Xavier   +2 more
doaj  

Changing trends of corporate social responsibility reporting in the world-leading airlines.

PLoS ONE, 2020
The recent outbreak of major economic, environmental and social incidents (e.g. privacy leakage, corruption) has put the blooming airline industry under spotlight. However, scant studies examined the trends and changes of corporate social responsibility (
Lu Yang, Cindy S B Ngai, Wenze Lu
doaj   +1 more source

Managing Biodiversity Disclosure in Global Firms: How Culture, Institutions and Risk Shape Corporate Reporting

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the drivers of biodiversity disclosure and the interplay between firm strategies and national institutions in shaping transparency. Using a global panel of 4703 firms across 40 economies from 2013 to 2022, we integrate differentiation, signalling and institutional perspectives to explain variation in reporting behaviour ...
Chi Chen, Yaman O. Erzurumlu, Giray Gozgor   +2 more
wiley   +1 more source

GRAU DE ADERÊNCIA AOS INDICADORES DE DESEMPENHO AMBIENTAL DO GRI EM UM MERCADO EMERGENTE: UMA ANÁLISE EM EMPRESAS COM POTENCIAL POLUIDOR EM DOIS SEGMENTOS

Revista Ambiente Contábil, 2017
O objetivo foi analisar o grau de evidenciação dos indicadores da vertente ambiental dos relatórios de sustentabilidade do ano de 2013 de empresas listadas na BMF&Bovespa, de dois segmentos e com potencial poluidor, frente ao novo padrão Global Reporting
Thales Luiz Gomes Braga Silva, Leonardo Caixeta de Castro Maia, Edvalda Araújo Leal   +2 more
doaj  

Disclosure levels of environmental and social indicators from the perpective the analytic hierarchy process (AHP) – an exploratory study on companies with superior performance on the 2013 Corporate Sustainability Index (ISE)

GEPROS: Gestão da Produção, Operações e Sistemas, 2016
The aim of this study is to analyze the disclosure levels of the environmental and social indicators in various fields of industry, based on sustainability reports from the year 2013.
Paloma Araújo Dantas, Rosângela Venâncio Nunes, Charles Washington Costa de Assis, Nayana de Almeida Adriano, Rita de Cássia Fonseca   +4 more
doaj   +1 more source