scholarly journals Die dritte Generation der Leitlinien der Global Reporting Initiative

2006 ◽  
Vol 21 (3) ◽  
Author(s):  
Ralf Isenmann
Keyword(s):  
Sustainability Reporting ◽  
Reporting Guidelines ◽  
Global Reporting Initiative ◽  
Sustainability Reporting Guidelines

Seit rund vier Jahren werden die "Sustainability Reporting Guidelines" angewandt. Nach einem umfassenden Überarbeitungsprozesses veröffentlicht die Global Reporting Initiative im Oktober 2006 die dritte Generation des Leitfadens zur Nachhaltigkeitsberichterstattung (G3). Für Berichterstatter und Berichtsnutzer bietet der G3 interessante Neuerungen.

scholarly journals SUSTAINABILITY REPORTING - A CHALLENGE FOR SERBIAN COMPANIES/ИЗВЕШТАВАЊЕ О ОДРЖИВОМ ПОСЛОВАЊУ – ИЗАЗОВ ЗА СРПСКЕ КОМПАНИЈЕ

TEME ◽  
2017 ◽  
pp. 1349
Author(s):  
Maja Stojanović-Blab ◽  
Daniel Blab ◽  
Dejan Spasić
Keyword(s):  
Developing Countries ◽  
Correlation Analysis ◽  
Sustainability Reporting ◽  
Descriptive Statistics ◽  
Reporting Guidelines ◽  
Global Reporting Initiative ◽  
The Road ◽  
Sustainability Reports ◽  
On The Road ◽  
Sustainability Reporting Guidelines

The purpose of this paper is to point out that sustainability reporting is also important for companies which are operating in developing countries, such as Serbia, but they have a lot of challenges on the road to sustainability reporting. The aim of the conducted research is to determine the level of sustainability reporting by the companies based in Serbia, to consider to which extent they are familiar with the sustainability reporting guidelines and to identify the application level of the Global Reporting Initiative (GRI) Guidelines in the preparation of sustainability reports. The research is realized by the method of descriptive statistics and correlation analysis. The results of the study show that the level of sustainability reporting by Serbian companies included in the sample is low and not satisfactory.

scholarly journals Issues in Sustainability Accounting Reporting

2017 ◽  
Vol 6 (3) ◽  
pp. 64
Author(s):  
Elena Munoz ◽  
Lijuan Zhao ◽  
David C. Yang
Keyword(s):  
Sustainability Reporting ◽  
Reporting Guidelines ◽  
Annual Reports ◽  
Analysis Approach ◽  
Global Reporting Initiative ◽  
Public Companies ◽  
Comprehensive View ◽  
Sustainability Accounting ◽  
Sustainability Reporting Guidelines ◽  
The U.S

In the U.S., sustainability accounting reporting is developing and becoming more prevalent in public companies. This paper reviews accounting literature and Dow 30 companies’ websites, presents a comprehensive view of the landscape of sustainability accounting reporting, and identifies seven issues of the reporting frameworks of sustainability accounting, i.e., (1) definitions, (2) measurements and disclosures, (3) motivations, (4) compliance, (5) enforcement, (6) standardization, and (7) the ultimate effect on reliability and comparability.An archival analysis approach is used to summarize and compare Dow 30 sustainability accounting reporting frameworks and information disclosed in 2015 annual reports and websites. The most popular framework is the Global Reporting Initiative (GRI) G4 Sustainability Reporting Guidelines. Some companies developed sustainability accounting reporting frameworks and others did not disclose any information regarding sustainability accounting reporting. Although the GRI framework is the most used, external assurance is present in only a few companies.

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