Essays about: "GRI framework"

Showing result 1 - 5 of 49 essays containing the words GRI framework.

  1. 1. Sustainability Reporting and the developing role of the ESG/Sustainability Controller : A qualitative study among Swedish medium and large sized companies

    University essay from Umeå universitet/Företagsekonomi

    Author : Stefan Schaumberger; Vijitha Dasayanaka; [2023]
    Keywords : Sustainability; Sustainability Reporting; Sustainability Reporting Frameworks; Sustainability Reporting Unification; GRI; CSRD; ESG Controller; Sustainability Controller;

    Abstract : Sustainability is a universal topic that has gained in significance during the last decade due to the increased risks for society as well as the environment itself. Therefore, a lot more attention is given to how companies disclose upon their impact on environment, society and governance. READ MORE

  3. 2. 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

  4. 3. Is sustainable behavior profitable or is it just a necessity?

    University essay from Göteborgs universitet/Graduate School

    Author : Hannah Björnerhag; [2022-06-30]
    Keywords : Share price; disclosure of emissions; GHG; legitimacy theory; GRI;

    Abstract : This thesis investigates the relationship between a firm’s share price and Greenhouse Gas (GHG) disclosure. Using a sample of Swedish listed firms from 2013 - 2019, I observe that there exist no significant relationship between share price and GHG disclosure. READ MORE

  5. 4. 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

  6. 5. THE IMPORTANCE OF FORMULATING A UNIFORM STRUCTURE FOR NON-FINANCIAL REPORTING: A quantitative study based on the evidence from the automotive industry.

    University essay from Umeå universitet/Företagsekonomi

    Author : Asif Sarker; Mundi Mike-Hana Fongang; [2021]
    Keywords : Non-financial reporting; Sustainability reporting; Stakeholders; GRI; Automotive industry.;

    Abstract : Nowadays, sustainability has become a well-known and popular topic which has drawn the attention of many people worldwide. To fulfill their responsibility towards sustainability, the business world is shifting from an accounting-based accountability to an accountability-based accounting. READ MORE