Essays about: "GRI guidelines"

Showing result 1 - 5 of 37 essays containing the words GRI guidelines.

1. 1. Analysing the development of materiality disclosures in sustainability reporting within the Swedish construction sector during the last decade

   University essay from Göteborgs universitet/Graduate School

   Author : Nalika Sandamali; Sawani Pavithrani; [2023-07-03]
   Keywords : Sustainability Reporting; Global Reporting Initiatives; Materiality; Materiality Assessment; Institutional Theory;

   Abstract : This study examines the disclosure of materiality assessments in sustainability reports of prominent Swedish construction firms, aiming to explore the extent to which companies adhered to GRI guidelines and whether there were any discernible shifts in disclosure practices from 2012 to 2021. We have used content analysis to gather data and analyse it through scoring. READ MORE

3. 2. 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

4. 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

5. 4. Materiality in the context of Sustainability

   University essay from Göteborgs universitet/Graduate School

   Author : Emem Simon Inyangudom; [2020-07-01]
   Keywords : Sustainability; Materiality; Materiality assessment; Sustainability reporting; GRI; IFRS; IR; EU Directive; Stakeholders; Materiality marix; Materiality analysis;

   Abstract : Aim: This research aims to study the idea of materiality by examining how Swedish companies assess and report materiality in their sustainability reports. The research, therefore, sheds light on how materiality is being interpreted by companies in their sustainability reports and its potential to increase stakeholder accountability. READ MORE

6. 5. How China and Nordic countries conceptualise Corporate Social Responsibility : – A study of senior decision-makers’ statements within the banking sector

   University essay from Högskolan Dalarna/Kinesiska

   Author : Johanna Fagerström; [2020]
   Keywords : sustainability report; sustainable banking; Chinese banks; Nordic banks; sustainability; Corporate Social Responsibility CSR ; Global Reporting Initiative GRI ; green finance; senior decision-maker; tone at the top; Chinese harmony; 13th Five-Year Plan;

   Abstract : The “statement” from senior decision-maker is a section in the sustainability           report, where the most “senior decision-maker” of the institution (such as CEO,            chairman, or equivalent senior position) gives the personal view about the           relevance of sustainability to the ​institution and its strategy for addressing           sustainability. Such a statement is one medium used by company leaders to            communicate their attitudes and values to stakeholders in sustainability reports. READ MORE