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 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 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.

CREATING WALKING LED TRANSIT STATIONS FOR WOMEN IN MALAYSIA

2020 ◽  
Vol 7 (1) ◽  
pp. 99
Author(s):  
Yong Adilah Shamsul Harumain ◽  
Nur Farhana Azmi ◽  
Suhaini Yusoff
Keyword(s):  
Quality Of Life ◽  
Developing Countries ◽  
Public Transportation ◽  
Carbon Emission ◽  
The Other ◽  
Walking Distance ◽  
The Road ◽  
On The Road ◽  
Female User

Transit stations are generally well known as nodes of spaces where percentage of people walking are relatively high. The issue is do more planning is actually given to create walkability. Creating walking led transit stations involves planning of walking distance, providing facilities like pathways, toilets, seating and lighting. On the other hand, creating walking led transit station for women uncover a new epitome. Walking becomes one of the most important forms of mobility for women in developing countries nowadays. Encouraging women to use public transportation is not just about another effort to promote the use of public transportation but also another great endeavour to reduce numbers of traffic on the road. This also means, creating an effort to control accidents rate, reducing carbon emission, improving health and eventually, developing the quality of life. Hence, in this paper, we sought first to find out the factors that motivate women to walk at transit stations in Malaysia. A questionnaire survey with 562 female user of Light Railway Transit (LRT) was conducted at LRT stations along Kelana Jaya Line. Both built and non-built environment characteristics, particularly distance, safety and facilities were found as factors that are consistently associated with women walkability. With these findings, the paper highlights the criteria  which are needed to create and make betterment of transit stations not just for women but also for walkability in general.

The Determinants of Sustainability Reporting of the Portuguese Public Sector Entities

2019 ◽  
pp. 653-678
Author(s):  
Maria da Conceição C. Tavares ◽  
Lúcia Lima Rodrigues
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Public Sector ◽  
Social Responsibility ◽  
Sustainability Reporting ◽  
Global Reporting Initiative ◽  
Sustainability Disclosure ◽  
Sustainability Reports ◽  
Csr Disclosure ◽  
Corporate Social

Based on legitimacy and on stakeholder theories, this study analyses the level of disclosure of Corporate Social Responsibility (CSR) in the sustainability reports of the Portuguese public sector entities for the years 2008 and 2012, prepared in accordance with the guidelines of the Global Reporting Initiative (GRI). The authors also aim to determine the factors that influence this level of disclosure. Using content analysis, an index of CSR disclosure was constructed based on the sustainability reports of 58 public sector entities. It was concluded that the level of sustainability disclosure is related to the organisation's size, industry, awards and certifications received, and visibility measured in terms of consumer proximity. This study offers new empirical evidence of a different context – public sector entities in Portugal, providing valuable insights into the factors that explain CSR disclosures in public sector entities.

scholarly journals Impact of Sustainability Reporting on Brand Value: An Examination of 100 Leading Brands in Singapore

2020 ◽  
Vol 12 (18) ◽  
pp. 7392
Author(s):  
Lawrence Loh ◽  
Sharmine Tan
Keyword(s):  
Sustainability Reporting ◽  
Public Perceptions ◽  
Environmental Indicators ◽  
Global Reporting Initiative ◽  
Brand Value ◽  
Sustainability Performance ◽  
Sustainability Reports ◽  
Local Companies ◽  
Multi Stakeholder ◽  
Lagged Effect

The recent sustainability reporting (SR) mandate by the Singapore Exchange has heightened stakeholder awareness and propelled sustainability disclosures. Albeit encouraging, more than half of listed companies in Singapore do not produce sustainability reports. This signifies a lack of sustainability commitment, or perhaps, local companies have limited understanding on the potential value of sustainability. Our study aims to fill this gap by examining if (1) the 100 leading brands in Singapore similarly benefit from a higher brand value when they produce sustainability reports; (2) if more disclosure leads to higher brand value; (3) if a lagged effect is present. The methodology of this study included the collation of sustainability information from the 100 leading brands in Singapore, scoring each company’s sustainability performance using the Global Reporting Initiative (GRI) framework. Finally, we examine the correlations using regression analysis to compare the companies’ sustainability performance with the reputed brand rankings by Brand Finance. Our findings revealed that one-fifth of the 100 leading brands in Singapore do not engage in sustainability, despite the positive correlation between sustainability reporting and brand value. Our results also suggest that greater disclosure leads to higher brand value, yet social and environmental indicators are undermanaged. Moreover, there is a lagged effect as public perceptions take time to shape. Internalising a company’s sustainability vision through a multi-stakeholder consultative approach is critical. Brand managers and sustainability practitioners must be aware that failures to meet stakeholder expectations today may consequently impact investors’ decisions.

scholarly journals Sustainability reporting challenges in developing countries: towards management perceptions research evidence-based practices

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Venancio Tauringana
Keyword(s):  
Developing Countries ◽  
Research Evidence ◽  
Sustainability Reporting ◽  
Policy Formulation ◽  
Global Reporting Initiative ◽  
Evidence Based ◽  
Evidence Based Practices ◽  
Content Type ◽  
Awareness Campaigns ◽  
The Impact

PurposeThe purpose of this paper is threefold. First, it aims to identify managerial perceptions-based research determinants of sustainability reporting. Second, it sets out to evaluate the impact of the Global Reporting Initiative (GRI) efforts in increasing SR in developing countries. Third, the researcher argues for the adoption of management perceptions research evidence-based practices (EBP) to address SR challenges in developing countries.Design/methodology/approachThe study was undertaken using a desk-based review of management perceptions-based research literature on the determinants of SR. The impact of GRI efforts in increasing adoption of SR was undertaken through both desk-based research and descriptive analysis of data obtained from the GRI database from 2014 to 2019 relating to 107 developing countries. The call for the adoption of management perceptions research EBP is based on a critical analysis of both the management perceptions of the determinants of SR research and evaluation the impact of GRI efforts to increase SR in developing countries.FindingsTraining, legislation, issuing of guidance, stakeholder pressure, awareness campaigns, market and public pressure were identified as some of the determinants of SR. The evaluation of the impact of GRI efforts shows they had limited impact on increasing SR in developing countries. Research needed to adopt management perceptions research EBP is identified.Research limitations/implicationsThis study is conceptual. Management perceptions-based research is needed in more developing countries to better understand the determinants of SR and identify the most effective policies or practices to address related challenges.Originality/valueThe findings contribute to the calls to make academic research more relevant to policy formulation. In particular, the proposal for research needed to inform EBP adoption to address SR challenges in developing countries is new.

scholarly journals Coverage of G4-indicators in GRI-sustainability reports by electric utilities

2020 ◽  
Vol 32 (3) ◽  
pp. 359-378 ◽  
Author(s):  
Johannes Slacik ◽  
Dorothea Greiling
Keyword(s):  
Stakeholder Theory ◽  
Stock Exchange ◽  
Sustainability Reporting ◽  
Electric Utility ◽  
Electricity Sector ◽  
Global Reporting Initiative ◽  
Bottom Line ◽  
Content Type ◽  
Sustainability Reports ◽  
Coverage Rates

PurposeElectric utility companies (EUC) are expected to play a key role toward implementing ambitious climate change aims being under critical scrutiny by regulators and stakeholders. However, EUC provide an under-researched field regarding sustainability reporting with the focus on economic, social and ecological concerns. This paper aims to gain insights of the sustainability reporting practice of EUC and the coverage of indicators based on the Global Reporting Initiative (GRI)-Guidelines.Design/methodology/approachA twofold documentary analysis of 186 GRI-G4 sustainability reports by EUC globally is conducted to investigate the coverage rates of G4-indicators. Neo-institutionalism and strategic stakeholder theory serve as theoretical lenses. A regression analysis is used to examine ownership, stock-exchange listing, area of activity and region as potential drivers of sustainability reporting.FindingsResults show that the coverage of indicators based on triple-bottom-line dimensions is moderate in EUC leaving room for improvement. The coverage of sector-specific indicators lacks behind the coverage of standard disclosure indicators. Results show that private and listed EUC show better coverage rates than public and not-listed EUC.Research limitations/implicationsNeo-institutionalism shows limited homogenization in the sector. Strategic stakeholder theory demonstrates insufficient stakeholder compliance of public and not-listed EUC.Originality/valueThis study contributes to sustainability reporting research by focusing on the under-researched electricity sector. It provides practical reporting insights for EUC, the GRI and regulators.

Assessing the materiality of university G4-sustainability reports

2019 ◽  
Vol 31 (3) ◽  
pp. 364-391 ◽  
Author(s):  
Melanie Lubinger ◽  
Judith Frei ◽  
Dorothea Greiling
Keyword(s):  
Sustainability Reporting ◽  
Global Reporting Initiative ◽  
Sociological Institutionalism ◽  
Content Type ◽  
External Stakeholder ◽  
Stakeholder Groups ◽  
Content Selection ◽  
Reporting Practice ◽  
Sustainability Reports ◽  
The University

Purpose Materiality, as a content-selection principle, is an emerging trend in sustainability reporting for making sustainability reports (SRs) more relevant for stakeholders. The purpose of this paper is to investigate whether materiality matters in the reporting practice of universities which have adopted the Global Reporting Initiative G4 Guidelines. Design/methodology/approach Strategic stakeholder theory and sociological institutionalism serve for deriving conflicting expectations about the compliance of universities with the materiality principle. In the empirical section of this paper, content analyses are conducted on the documented material aspects, followed by a correlation analysis for examining to which extent the identified material aspects are reported in the SRs. Findings Although universities document G4-19 stakeholder-material aspects according to different relevance levels and for internal and external stakeholder groups, the identified material aspects are not appropriately reported in the SRs. The adoption of the materiality principle is a superficial one and therefore more in line with the expectations of sociological institutionalism. Research limitations/implications The main limitation for this study is the small number of university SRs available. The chance to make SRs more relevant by focusing on stakeholder-material aspects is not used. Originality/value This paper reports the first study looking at the compliance between the documented material aspects and the content of SRs in a particular challenging organisational field, the university sector. This paper also adds to the emerging theoretical discussion about the extent universities implement materiality in SRs.

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