Essays about: "GRI Standards"

Showing result 1 - 5 of 28 essays containing the words GRI Standards.

  1. 1. Reporting Standards (she/her)? : A Comparison of ESRS and GRI Sustainability Reporting Standards from an Ecofeminist Viewpoint

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Julia Schudak; Heidbjort Arney Hoskuldsdottir; [2023]
    Keywords : Sustainability Reporting; Reporting Standards; Ecofeminism; Comparison; Content Analysis; ESRS; GRI;

    Abstract : This thesis aims to find ecofeminist perspectives in sustainability reporting standards using content analysis and comparison. The most used sustainability reporting framework is GRI (Global Reporting Initiative), but the EU has introduced a new one, the ESRS (European Sustainability Reporting Standard). READ MORE

  2. 2. Sustainability Report in the context of pandemic from legitimacy theory and stakeholder theory perspective - A case study of Nordic Region Pharmaceutical companies

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Oloruntobiloba Idowu-Aire; Nanxi Li; [2022]
    Keywords : Sustainability Reporting; pharmaceutical industry; nonfinancial information disclosure; stakeholder theory; legitimacy theory; Business and Economics;

    Abstract : Purpose: This study aims to determine how a company uses sustainability reporting to engage its stakeholders, with a view toward analysing legitimacy theory and stakeholder theory. Sustainability disclosure is a key source for determining whether a stakeholder will keep a relationship with a company. READ MORE

  3. 3. Sustainability reporting standardization: an incentive or a ceiling effect? : A qualitative case study of an oil and gas EPC based on GRI Sector Standards and their prospective implication for Sustainability reporting and Sustainability Performance

    University essay from Södertörns högskola/Institutionen för samhällsvetenskaper

    Author : Wajiha Alvi; [2022]
    Keywords : Sustainability reporting; Global Reporting Initiative; GRI; GRI sector program; GRI oil and gas standard; Ceiling effect; Legitimacy; Isomorphism; Decoupling;

    Abstract : The field of sustainability accounting and reporting has developed immensely during the past couple of decades. Various reporting guidelines, recommendations, and standards had hit the market recently. READ MORE

  4. 4. Sustainability Reporting : A case study of challenges and future challenges with sustainability reporting methods

    University essay from KTH/Skolan för industriell teknik och management (ITM)

    Author : Sara Johansson; Ebba Ohlson; [2022]
    Keywords : Sustainability reporting; Sustainability reporting and accounting; Legitimacy; Comparability; Reliability; Inconsistency; Sustainability data; GRI; Reporting Standards; Reporting methods; Future forecast ; Hållbarhetsrapportering; Hållbarhetsrapportering och redovisning; Legitimitet; Jämförbarhet; Pålitlighet; Inkonsekvens; Hållbarhetsdata; Rapporteringsstandarder; Rapporteringsmetoder; GRI; Framtidsprognos ;

    Abstract : Challenges on how to approach global sustainability issues are increasing along with the growing global warming. This entails an increasing pressure on firms to manage sustainability- related issues, both deriving from governance regulations as well as a from a growing consciousness from public institutions. READ MORE

  5. 5. The Adherence Level of Sustainability Disclosures and Firm Value : Empirical Study on the Impact of GRI Report’s Adherence Level in regard to Firm Value in the Manufacturing Industry in Europe.

    University essay from Jönköping University

    Author : Daniela Westerlund; [2021]
    Keywords : GRI; Sustainability Reporting; Sustainability Environmental Disclosure; Corporate Financial Sustainability Performance; Firm Value; Tobin’s Q; Stakeholder; Adherence Level.;

    Abstract : Background: Sustainability reporting has become increasingly important for firms that want to appease their stakeholders and the society, whilst possibly increasing the corporate financial performance (CFP) of the firm. This is because sustainability disclosures currently work as the main channel for firms to inform their stakeholders of the CSR practices and environmental management carried out by the company. READ MORE