Results 281 to 290 of about 182,164 (324)
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GRI

2013
Il contributo presenta il GRI e le relative linee guida per la rendicontazione di sostenibilità; indica i potenziali benefici conseguibili grazie all’utilizzazione di tali linee guida; spiega i contenuti delle recenti linee guida G3.1. La Global Reporting Initiative è un’organizzazione fondata nel 1997 su iniziativa della ONG statunitense Coalisation
Rusconi G., FARNETI, FEDERICA
openaire   +3 more sources

A comparative study on sustainability standards with specific reference to GRI standards and BRSR framework

International Journal of Quality & Reliability Management
PurposeThe main objective of the study was to compare Business Responsibility and Sustainability Report (BRSR) norms with Global Reporting Initiative (GRI) standards, so as to establish whether BRSR norms match the global standards and best practices or ...
Naresh Nial, Pranay Parashar
semanticscholar   +1 more source

Determinants of GRI-based sustainability reporting: evidence from an emerging economy

Journal of Accounting in Emerging Economies, 2019
PurposeThe purpose of this paper is to investigate the extent and determinants of sustainability performance disclosures reported by publicly traded companies in Kazakhstan by using the Global Reporting Initiative (GRI) framework.
N. Orazalin, Monowar Mahmood
semanticscholar   +1 more source

A qualitative analysis of GRI principles for defining sustainability report quality: an Australian case from the preparers’ perspective

, 2020
This paper aims to analyze how sustainability report preparers perceive the Global Reporting Initiative’s (GRI) Principles for Defining Report Quality and explore the opportunities, challenges and influential factors that report preparers experience in ...
M. Safari, Amreen Areeb
semanticscholar   +1 more source

Will the revisions to GRI 303 improve corporate water reporting? The challenges of defining and operationalising “water stress”

Meditari Accountancy Research, 2021
Purpose This paper aims to examine whether the disclosure obligations in areas of water stress required under the revised Global Reporting Initiative standard (GRI) 303 Water and Effluents, 2018 will improve the quality of corporate water reporting.
Dushyanthi Hewawithana   +3 more
semanticscholar   +1 more source

Does GRI Sustainability Reporting Pay Off? An Empirical Investigation of Publicly Listed Firms in China

Business & Society, 2019
The Global Reporting Initiative (GRI) guidelines have emerged as an important instrument used by firms to structure the content of sustainability reporting (SR).
Yang Yang, G. Orzes, F. Jia, Lujie Chen
semanticscholar   +1 more source

������������ ������ ������ ������ ������������������ �������������� Pinot gris (Grapevine Pinot Gris Virus)

2018
Grapevine Pinot Gris Virus (GPGV) is a newly emerging virus that causes serious problems in the production of grapevine. In a short time it was identified in various grapevine varieties all over the world. The present study focused on the detection and molecular characterization of GPGV isolates in Greek vineyards.
openaire   +1 more source

Biodiversity disclosure in Australia: effect of GRI and institutional factors

Australasian Journal of Environmental Management, 2019
The study scrutinised the impact of the adoption of Global Reporting Initiative's (GRI) G4 guidelines on Australian listed companies’ biodiversity reporting and examined the change of biodiversity reporting from the pre-G4 to the post-G4 era. The impacts
A. Bhattacharyya, Hao Yang
semanticscholar   +1 more source

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