Global Reporting Initiative

Elechiguerra Arrizabalaga, Crisanta (Universidad del País Vasco)  RESUMEN La actual realidad económica de las Entidades sin Ánimo de Lucro, con su creciente importancia dentro de la sociedad, ha motivado la necesidad de una gestión de calidad más profesionalizada, que sea eficaz y eficiente, económica y transparente. No debemos confundir la inexistencia de ánimo de lucro con la inexistencia de gestión de la organización. El trabajo tiene como objetivo profundizar sobre la relevancia del valor de la gestión con calidad, su medición y los objetivos estratégicos a cumplir. Existen muchas técnicas de gestión económica y financiera aplicables al sector no lucrativo. Sin embargo, las características específicas del mismo imponen cambios cualitativos esenciales en su uso. Así, se señala la diferencia entre los enfoques de gestión procedentes del entorno empresarial y la necesaria adaptación a estas entidades, los factores diferenciadores y los desafíos en su dirección en relación con la contabilidad de gestión. Se profundiza también en la necesidad de vincular la calidad con la voluntad de mejora continua y transparencia en la gestión y concebirla como un factor clave en la determinación de los objetivos estratégicos de cualquier organización que desee permanecer en el entorno. Se estudia la transparencia como un elemento generador de legitimidad y confianza necesaria para proyectar una imagen positiva de estas entidades y que será base de la necesaria rendición de cuentas. Se aportan una serie de conclusiones interesantes que garantizan a estas entidades sin ánimo de lucro una continuidad en el futuro.

In this study, a mathematical model for the trans-esterification reaction of Jatropha curcas seed Oil (JCO) was developed using Response Surface Methodology (RSM) in terms of some operational variables, namely: temperature (50 to 80°C), catalyst concentration (0.7 to 1% in relation to oil mass) and methanol/oil ratio (3:1-9:1), at fixed reaction time (90 min) and mixing intensity. Biodiesel was produced by trans-esterification of J. curcas seed oil with methanol using NaOH as catalyst. Optimum biodiesel yield of 88.64% was obtained at 7:1 molar ratio of methanol/oil, reaction temperature of 80°C and 0.8% catalyst loading. The biodiesel produced at 80°C, 7:1 methanol/oil ratio and 0.9% catalyst loading when blended with petro-diesel (B20) gave the highest Cetane number of 81.83. The results obtained indicated that the reaction temperature, methanol/oil ratio and catalyst concentration have significant effects on both the Cetane number and yield of biodiesel. Thus, the mathematical model developed can be used in the optimization and simulation of biodiesel yield during trans-esterification of vegetable oil within the range of the parameters studied.

In considering the problems and inefficiencies of the traditional financial accounting model, this study aims at suggesting a framework and methodology of accounting for sustainable corporation, which will be based on the principles of sustainable development and information needs of both economic and non-economic stakeholders. A new framework of accounting is achieved by the integration of existing environmental and ecological techniques with economic considerations. In this way, managerial horizons and responsibilities are widened and important communication channels are opened between some important disciplines, public and private authorities and a range of communities. The account does not measure in absolute terms the sustainable development that a corporation has attained, but provides a comparative mechanism for easy assessment of sustainable development between corporations. The paper suggests that the traditional framework of accounting should be expanded to take into account ecological and social performance in addition to financial performance.

One of the challenges in business management is to reconcile economic growth and sustainable policies for environmental preservation. The aim of this study was to describe and analyze the sustainable practices that demonstrate the socio-environmental role of companies in the steel industry. Data were analyzed from two perspectives: through the Content Analysis and Correspondence Analysis (ANACOR) technique. For content analysis, sustainability reports were considered, referring to the years 2019 and 2020, resulting in six reports. ANACOR was carried out to verify which actions to mitigate impacts are evidenced in the indicators. The main results point to socio-environmental programs and initiatives, focusing on: energy efficiency, clean development mechanism, treatment and monitoring of natural resources. The Correspondence analysis showed that the main policies carried out by the companies were demonstrated in the indicators: water, emissions and energy. It is concluded that companies highlight their actions mainly sustainable policies for sustainable consumption, energy efficiency, and social programs aimed at climate change in the preservation of the environment.

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The focus of the paper is on consideration of how to use indicators to monitor sustainable development in a relevant and useful manner. Integrated information on sustainable development of a company is very essential for decision-making since it is very difficult to evaluate the performance of the company on the ground of too many indicators. The objective of the work was to design a model for obtaining a composite sustainable development index (I CSD ) in order to track integrated information on economic, environmental, and social performance of the company with time. Normalized indicators were associated into three sustainability sub-indices and finally composed into an overall indicator of a company performance. This was applied by determining the impact of individual indicator to the overall sustainability of a company using the concept of analytic hierarchy process. The demonstration of the model used data for a case study company, Henkel, and a set of sustainable development indicators that were classified using the currently most widely accepted approach of the Global Reporting Initiative (GRI). Case study was used to measure I CSD and sustainability sub-indices of the company over the time interval of 6 years. Interpretation of results is given and the utility of I CSD with its relevance for decision-making is pointed out. Using a case study, the paper demon-

The contemporary changes in the past few years in corporate reporting practices ask for the incorporation of the financial, social and environmental performance of the company in one single report. The reporting of such performances in a single report is referred to as sustainable reporting. This kind of non-financial disclosure is still new in the Indian context. Sustainability reporting practices envisage social and environmental disclosures. This practice generally increases awareness among Indian corporations. Moreover, this reporting practice ensures the stakeholders that the business practices are transparent, fair and at the same time socially and environmentally friendly. This study will try to analyse the sustainability reporting practices followed by the NSE-50 listed companies. It will also try to analyse if there is any particular difference between the sustainability reporting practices of the sample companies and those of other companies. The data considered for the study is secondary in nature. It is collected from the annual reports, sustainability reports, and business responsibility reports published on the official site of the company. The study is conducted for a period of seven years, that is, from 2014–15 to 2020–21. Appropriate statistical tools are used for analysis purpose. The study found a significant difference in the sustainability reporting practices of the sample companies.

This study attempts to investigate the environmental reporting practices of companies classified under the ‘red’ category industries in India based on the Global Reporting Initiative guidelines. Content analysis is applied to evaluate the environmental disclosures of companies in seven polluting industrial sectors. The study uses independent sample t-test, analysis of variance, and Tukey’s post-hoc tests on a sample of 52 companies listed on the National Stock Exchange during the period 2020-21. Statistically significant differences were revealed in the disclosure levels of companies based on size, industry, and environmental certifications. The cement industry made the highest environmental disclosure, whereas the chemicals and pharmaceutical industries disclosed the least. It was found that companies revealed maximum information on their environmental initiatives and energy consumption, whereas the least disclosures were made on environmental impact mitigation. The study provides an implication for strict adoption of systematic reporting framework, especially for polluting industries, irrespective of their size, to bring uniformity, reliability, and responsibility in their practice.

This paper aims to analyze the disclosure of corporate social responsibility (CSR) in sustainability reports issued by construction companies listed on the IDX based on the Global Reporting Initiative standard. This study refers to the Consolidated GRI Standard 2021 as the latest guideline in preparing sustainability reports.This study is a fact-based descriptive study on the sustainability reports of three companies listed on the Indonesia Stock Exchange. The objects of this study are PT. Wijaya Karya Tbk, PT. Adhi Karya Tbk, and PT. Pembangunan Perumahan Tbk. This study uses secondary data, namely the 2023 sustainability report. This study shows that the three companies that are the subjects of this study have prepared their Sustainability Reports using the GRI standard guidelines by following the four series, namely 100 (Universal standard), 200 (Economic), 300 (Environmental), and 400 (Social). The breadth of disclosure is carried out in sync with the selected material topics. But generically, the three companies have tried to report in sync with the principles, namely the principles for selecting report content & the principles for selecting report quality.
Keywords: CSR, Sustainability Report, GRI

" El análisis de materialidad es el  proceso mediante el cual la empresa identifica la información material sobre los IRO  en materia de sostenibilidad. Para ello, deberán identificarse las cuestiones materiales  y la información material que debe comunicarse. La realización de un análisis de materialidad basado en criterios objetivos resulta fundamental para la presentación de  información sobre sostenibilidad. "

In this study, a mathematical model for the trans-esterification reaction of Jatropha curcas seed Oil (JCO) was developed using Response Surface Methodology (RSM) in terms of some operational variables, namely: temperature (50 to 80°C), catalyst concentration (0.7 to 1% in relation to oil mass) and methanol/oil ratio (3:1-9:1), at fixed reaction time (90 min) and mixing intensity. Biodiesel was produced by trans-esterification of J. curcas seed oil with methanol using NaOH as catalyst. Optimum biodiesel yield of 88.64% was obtained at 7:1 molar ratio of methanol/oil, reaction temperature of 80°C and 0.8% catalyst loading. The biodiesel produced at 80°C, 7:1 methanol/oil ratio and 0.9% catalyst loading when blended with petro-diesel (B20) gave the highest Cetane number of 81.83. The results obtained indicated that the reaction temperature, methanol/oil ratio and catalyst concentration have significant effects on both the Cetane number and yield of biodiesel. Thus, the mathematical model developed can be used in the optimization and simulation of biodiesel yield during trans-esterification of vegetable oil within the range of the parameters studied.

The study investigated the effect of economic sustainability on share price behavior. The Nigeria stock market is highly inconsistent and unable to actually compete in the global financial market as some of the companies listed falls short of sustainable practice which is one of the indices for global acceptance. Existing studies focused on analyzing economic sustainability using links among financial factors such as capital structure and profitability using traditional financial analysis. However, the study took a shift by focusing on global best practices way of operating activities to maintain long term survival. The study employed quantitative approach using longitudinal and ex-post facto research designs. Secondary data were collected from the published annual reports of the firms for a period of seven years covering 2016 to 2022. 44 non-financial firms were purposively selected as sample size. The analysis of the research model was carried out using a panel regression method. The study found that share price has improved behavioral trend since the release of GRI guidelines for achieving economic sustainability. Furthermore, economic performance, market presence and indirect economic impact made by companies are of significant relevance in the determination of share price behavior. The study concluded that firms’ ability to create value and maintain operation over a long term without compromising future needs can influence positive trend of share price among financial firms. And also, the share price of firms and the overall health of the financial market can be improved upon through firms’ economic performance and market presence.

This research aimed to investigate the impact on profitability that Green Accounting, Environmental Performance, and Disclosure of Corporate Social Responsibility may have. This research examined the relationship between green accounting, environmental performance, CSR disclosure and ROA as a proxy of profitability. The research sample comprised 44 mining and industrial enterprises on the Indonesia Stock Exchange (IDX) for 2017-2020. The data analysis method used in this study is the panel data regression test. In this study, sample determination was carried out by purposive sampling method, namely sample determination using specific criteria to produce the sample as needed. Based on the model selection test that used the Chow and Hausman tests, it is possible to conclude that the most suitable fixed effect model is utilized in this research. According to the findings, only environmental performance and CSR disclosures were shown to have no substantial influence on the company's...

Cada vez son más las empresas y organizaciones españolas, que dicen haber adoptado un modelo de Responsabilidad Social Corporativa, donde la creación de valor añadido para los grupos de interés con los que interacciona (enfoque a grupos de interés), es el objetivo central.
En muchas ocasiones, cuando se difunde que se adoptan estos modelos, el efecto inmediato buscado por las empresas, es conseguir una importante mejora de la imagen frente a la opinión pública.
Sin embargo, la adopción de un enfoque orientado a la creación de valor añadido para
los grupos de interés, en muchos casos implicará replantear totalmente la forma de gestionar la organización y la revisión de todo su modelo de negocio, dando lugar entre otras, a tareas de reingeniería de procesos, recálculo de costes y ajuste de márgenes.
En este nuevo contexto de actuación, cobran vital importancia, por un lado, los
procesos que permitan una identificación rigurosa de estos grupos de interés y de sus
expectativas y necesidades, y por otro, la gestión adecuada de la comunicación con
cada uno de ellos.
El objetivo de este trabajo es intentar ayudar a cualquier organización a mejorar la
relación con sus grupos de interés, proponiendo una sencilla guía metodológica y
definiendo un conjunto de mecanismos estándar.

The purpose of this article is twofold. First, evaluation scoring systems for triple bottom line (TBL) reports to date are examined and potential methodological weaknesses and problems are highlighted. In this context, a new assessment methodology is presented based explicitly on the most widely acknowledged standard on non-financial reporting worldwide, the Global Reporting Initiative (GRI) guidelines. The set of GRI topics and performance indicators was converted into scoring criteria while the generic scoring devise was set from 0 to 4 points. Secondly, the proposed benchmark tool was applied to the TBL reports published by Greek companies. Results reveal major gaps in reporting practices, stressing the need for the further development of internal systems and processes in order to collect essential non-financial performance data. A critical overview of the structure and rationale of the evaluation tool in conjunction with the Greek case study is discussed while recommendations for future research on the field of this relatively new form of reporting are suggested.

In recent years a growing number of companies around the world have started reporting on issues other that those in the financial domain, in order to discharge their accountability efforts. While such nonfinancial accounting and reporting footprints, in terms of relevant policies and practices, are evident among all regions and such activities are becoming a universal trend, the level of uptake and diffusion varies from country to country. This paper contributes to the country-level analyses of non-financial reporting by assessing the quality and inclusiveness of triple-bottom-line reports published by companies operating in Greece. To accomplish this, a numerical scoring system was devised, based on the de facto global standard on corporate non-financial reporting, the Global Reporting Initiative guidelines. Overall findings reveal major gaps in the disclosing practices of Greek organizations and denote that there is much room for improvement in order to meet international standards and promote effective engagement with their stakeholders.

Abstract
This research examined E-governance as a vital tool in addressing the issues of Administrative Fraud in
Nigeria Public Service. The failure of traditional governance model to provide solution to
contemporary challenges in the public service has elicited the advent of sophisticated technological
response that provide a placid environment for digitalizing public administration. Administrative fraud
is a major vice militating against good governance and social development. The transition from
governance to e-governance has been considered a veritable instrument in ensuring transparency,
accountability and effective service delivery in public service. The potency of ICT as a supporting tool
in curbing the pervasiveness of Administrative fraud is acknowledged. This study adopted a qualitative
approach via in-depth interview for data collection and thematic analysis. The data generated for the
study were analyzed using both content and phenomenological analysis to analyze data generated. It is
discovered that ICT has played a significant role in combating administrative fraud by increasing
revenue of government through government integrated financial management information system
(GIFMIS) and Treasury Single Account (TSA) System. Public sector Fraud has significant effect on
economic growth and development of Nigeria and the performance of the Nigeria public service. The
research recommends that Administrative Fraud affect economic development and growth as such
appropriate sanctions should be applied when fraud is discovered or detected and government should
establish a public recovery fund where money recovered should be kept and used to enhance efficient
and effective performance in the Nigeria public service.
Key words: E-governance, Administrative Fraud, Public Service.

Research on stand-alone sustainability reports (SASRs) has focused on published documents rather than on the process by which SASRs are produced. This study investigates the process of producing Global Reporting Initiative (GRI) G3.1 A+ rated SASRs, particularly examining how visual impression management choices are made within the organisation. The study analyses how and by whom SASRs are prepared, and the rationale for using visuals and blank space, and examines the respective roles of reporting managers and Chief Executive Officers (CEOs). Semi-structured interviews were carried out with ten managers responsible for the process of preparing SASRs. The main findings are (i) the process and preparation of SASRs is complex and costly, (ii) the communication department champions the process of SASRs and external designers are responsible for the design of SASRs, (iii) the CEO plays a varying role in selecting designers and determining the form and (visual) content of the SASRs, (iv) reporting managers are constrained by the CEO's reporting strategy, and (v) visuals and blank space are used symbolically to advance the CEO's reporting strategy in order to maintain legitimacy. We suggest that the tensions imposed on managers responsible for preparing SASRs provide evidence of "functional stupidity" within organisations, which employ an economics of persuasion that emphasises image and symbolic manipulations, and where reporting managers are encouraged to conform to perceived reporting strategies. The exploratory nature of this study opens avenues for future research in the context of "functional stupidity" and reporting processes.

O caracter social das empresas sempre foi reconhecido pela ciencia economica, mas sob a optica da teoria classica, generalizou-se a ideia de que ao procurar a maximizacao do lucro a empresa satisfazia o interesse da sociedade. Em relacao as questoes ambientais acreditava-se que a propria natureza era capaz de resolver os problemas. Infelizmente estas suposicoes nao sao verdadeiras. A ma situacao ambiental e as desigualdades sociais agravaram-se e a propria ONU acabou por propor uma nova forma de desenvolvimento, que designou por desenvolvimento sustentavel e que foi definido pelo relatorio Brundland. Assim o objectivo deste trabalho dirige-se para a compreensao de alguns aspectos da responsabilidade social da empresa, dando maior enfase aos aspectos sociais e ambientais do que a realizacao de lucros. A par da actuacao economica, as preocupacoes sociais e ambientais devem integrar a estrategia empresarial e os resultados alcancados devem ser objecto de relatorios preparados e certifi...

Instituto de investigación teórica y aplicada, Escuela de Contabilidad TÍTULO 1 "LA RESPONSABILIDAD SOCIAL EMPRESARIA EN EMPRESAS AGROINDUSTRIALES SANTAFESINAS" Resumen En la economía mundial existe una preocupación creciente por el impacto que generan las actividades económicas no solo en el medio ambiente sino también en la calidad de vida de la sociedad. Razón por la cual las empresas en su accionar buscan lograr un desarrollo armónico entre lo social, lo ambiental y lo económico. La producción agropecuaria no queda exenta de este nuevo escenario, que se espera siga acentuándose conforme el avance el tiempo. La actividad agropecuaria es una de las actividades económicas que afecta a los ecosistemas naturales. La importancia a nivel mundial del sector agroindustrial argentino como principal proveedor de cereales y oleaginosas, le da un rol protagónico a Santa Fe cuyo complejo productivo es fundamental para sostener las exportaciones y el ingreso de divisas al país. Santa Fe cuenta con un número considerable de empresas agroindustriales que tradicionalmente han afectado los ecosistemas naturales. En la actualidad se observan acciones orientadas a revalorizar el medio rural como área donde se produce y se vive, mediante la preservación de los recursos naturales. Sin embargo es necesario señalar que la responsabilidad social del sector empresarial como una contribución activa y voluntaria al mejoramiento social, económico y ambiental, también posiciona una marca, renueva la imagen corporativa, captura la preferencia y la lealtad de los clientes y promueve la perfecta armonía entre la empresa y la comunidad en la que opera. La presente investigación se suscribe al ámbito de la provincia de Santa Fe región que concentra un número considerable de empresas agroindustriales vinculadas a diferentes producciones agropecuarias. Y por medio de una investigación cualitativa se pretende llevar adelante un diagnóstico del nivel de responsabilidad social que mantienen cuatro empresas pertenecientes al sector agroindustrial.

The last three decades have witnessed a huge amount of research exploring the linkage between companies' sustainability performance (SP), sustainability disclosure and financial performance (FP). Researchers have applied various methods and techniques to investigate this relationship, yet the results remain equivocal. In this article, we look inside this black box by considering various manifestations of sustainability practices and investigating their link with FP. We apply a manual content analysis technique to analyse the sustainability reports of the 100 best‐performing US firms. Our results reveal that fragmentation in the results is caused by the SP measurement. Additionally, we note that the interlinkages between different SP dimensions and sub‐dimensions are weak and somewhat contradictory. The results help draw important policy implications for the development of an SP reporting framework.

Evaluating human resource departments discovers weak areas and supports performance measurements and
continuous quality improvement. However, most research concentrates on the development of models that
primarily assess the performance of individual human resources rather than focusing on the evaluation of the entire
department. This study aims to formulate a model for evaluating the performance of human resource departments
in Saudi Arabia's private sector. The proposed model studies HR standards using five well-known quality awards
excellence models. Exploratory Factor Analysis (EFA) was then used to discover the factor structure of this model
and examine its internal reliability to identify the underlying relationships between the assessment model criteria
(factors). A questionnaire was designed and distributed to middle and high management levels, such as section
head positions and above, in different organizations in the private sector in Jeddah. The analytic hierarchy process
(AHP) was used to quantify the weights of the assessment factors and subfactors. Human resource experts
estimated the relative magnitudes of the factors and sub-factors through pairwise comparisons. The results
identified six main factors and seventy-eight subfactors for evaluating human resources department performance
in any private sector. The findings indicated that the most substantial weight, constituting nearly 50 of the entire
modules, was assigned to Factor 2, denoting "Justice and Human Development" (44.746%). This was followed by
Factor 5, related to "Job Performance Management" (18.945%), and Factor 6, about "Occupational Safety"
(12.554%). The factor with the lowest weight was Factor 1, representing "Career Guidance and Counseling"
(7.601%).

The oil and gas industry faces unique challenges in compliance management due to its complex regulatory environment and the high stakes involved. However, by adopting a systematic approach to compliance as outlined in ISO 37301:2021, companies can not only meet their legal obligations but also gain strategic advantages. Embedding compliance into the organisational culture, leveraging technology, and viewing compliance as an opportunity rather than a burden are key strategies for achieving long-term success and sustainability in the industry. As the examples of companies like Shell, Chevron, and BP illustrate, a robust compliance management system is essential for navigating the risks and opportunities in the dynamic oil and gas sector.

RESUMO A construção de sociedades sustentáveis, que conciliam métodos de proteção ambiental, justiça social e eficiência econômica, motiva a elaboração de instrumentos de planejamento, evidenciando a preocupação com a sustentabilidade de geradores de políticas públicas, empresas e instituições da sociedade civil. Mas, como pode ser medida a sustentabilidade de uma empresa, projeto ou iniciativa? A avaliação da sustentabilidade (AS) responde a essa pergunta. Este estudo teve por objetivo avaliar a sustentabilidade de dez empresas brasileiras de capital aberto, do setor energético elétrico, empregando a técnica de análise decisória multicritério TOPSIS (Technique for Order Preference by Similarity to an Ideal Solution). A pesquisa, quanto ao seu objetivo, foi caracterizada como descritiva e quantitativa, utilizando-se de dados secundários obtidos dos relatórios de sustentabilidade de cada empresa, publicados sob as diretrizes da Global Reporting Initiative (GRI), ano de 2015. A avaliação da sustentabilidade realizada indicou que a empresa Light atingiu a melhor pontuação, enquanto a COPEL apresentou a pior, dentre as empresas avaliadas. Nesta pesquisa, os níveis de importância ou pesos das dimensões foram calculados por entropia, verificando-se que o critério mais importante foi a satisfação de clientes e inovação, seguido da valorização de fornecedores e comunidades. De modo geral, observou-se que empresas com estruturas maiores possuem um desempenho mais sustentável. Palavras-chave: Avaliação da sustentabilidade; Global Reporting Initiative; TOPSIS.

MAN-SER SRL es una empresa argentina del sector metalúrgico dedicada a la producción de diversos productos especiales y a la prestación de servicios industriales.
Actualmente no cuenta con un Sistema de Gestión Ambiental, lo que se reconoce como una debilidad interna de la compañía.
En base a un análisis FODA se concluye que la generación de un Reporte de Sustentabilidad de Conformidad con los Estándares de la Global Reporting Initiative es un buen punto de partida para establecer un Sistema de Gestión Ambiental. Así, el presente trabajo exhibe los lineamientos de GRI para la creación del Reporte, sugiriendo el de Conformidad Esencial. Finalmente se proponen recomendaciones orientadas a fortalecer la generación del Reporte y de una política ambiental.

The International Organization for Standardization (ISO) and the Global Reporting Initiative (GRI) promote their alignment with the United Nations' Sustainable Development Goals (SDGs). This convergence of standards and information is causing the selection of a certification body to register these sustainability standards to become more complicated. Therefore, this study fills a gap in the literature by developing a framework to prioritize the most critical attributes for selecting a certification body. Initially, we focus on seven attributes using the Grey Delphi method. Further, Grey Analytical Hierarchy Process (GAHP) is employed to find primary and sub-indicators relative importance. Finally, we used a novel Grey Absolute Decision Analysis (GADA) model to rank the widely adapted top six certification bodies. Results reveal that Reputation, Payment Method & Cost, and Quality of Auditors are significant indicators with weighted scores of 0.2120, 0.1704, and 0.1406. In contrast, the auditor's knowledge about the sustainability standards, and review of the meetings obtained the highest weight score 0.5009 and 0.4918 and are seen as essential amongst 35 sub-criteria. Within this study, we identify which ISO and GRI sustainability standards contribute to a given SDG. We also find Bureau Veritas and Société Générale de Surveillance are the best-suited certification bodies help to achieve SDGs as they obtained the highest weights 0.8731, and 0.7340. This study is amongst the first of its kind to address selecting the right certification body for aligning with the SDGs by using the integration of three novel grey models. Outcomes of this study can help assist scholars, managers, government agencies, and decision-makers in selecting certification bodies to achieve SDGs while simultaneously improving sustainability practices.

Resumen En este trabajo se realiza un estudio empirico y exploratorio en la base de datos del Global Reporting Initiative (GRI), con fines comparativos. Es evidente que las empresas europeas y japonesas son lideres en cuanto a la informacion social y medioambiental, asi como Estados Unidos y Canada, que tambien presentan altos indices de revelacion de informacion. Es apreciable el hecho de que las empresas ofrezcan mucha mas informacion de su pais de origen, pero poca o casi ninguna sobre su actuacion en otros paises en los que tienen presencia; esto tiende a justificarse con el argumento de que la cifra de negocios es poco representativa. El caso de los Estados Unidos Mexicanos (Mexico) es singular, por la poca presencia de sus empresas en los informes emitidos al GRI. En el trabajo se indican las posibles causas de este fenomeno y se apuntan las iniciativas gubernamentales y no gubernamentales que se llevan a cabo para impulsar esta forma de gestion en las empresas. palabras clave...

Este trabajo es el resultado de una investigacion documental sobre la construccion historica del actual significado de responsabilidad social organizacional (RSO) a nivel mundial, principalmente en relacion a posicionamientos de diferentes autores y ambitos institucionales, asi como de su ineludible vinculacion con el concepto de desarrollo sostenible. Dentro de este marco, se busca relacionar la teoria sobre la RSO a nivel internacional con las practicas desarrolladas en la provincia de Neuquen, Argentina. Es asi que se describe la situacion de la provincia respecto de la normativa y lineamientos internacionales vinculados con la tematica y se presenta el relevamiento realizado para obtener el primer diagnostico de la RSO de pequenas y medianas empresas (PyMEs) del sector hidrocarburifero de la Cuenca Neuquina y de organizaciones de la sociedad civil (OSC) de la provincia de Neuquen. Resulta de interes realizar un relevamiento y posterior evaluacion de los resultados alcanzados con...

How do companies and organisations react to crises? The research presented by Dauphine Recherches en Management (DRM), a university centre for management sciences, on the strategies implemented by companies in crisis situations is organised around the fairly classic issues of restructuring, integrating new challenges, securing transactions and adapting to changes in their environment. However, even if this research is conducted on the basis of multi-year programmes, its results sometimes resonate with current events.Comment les entreprises et les organisations réagissent-elles aux crises ? Les recherches présentées par Dauphine Recherches en Management (DRM), centre universitaire en sciences de gestion, sur les stratégies mises en oeuvre par les entreprises en situation de crise s'organisent autour de problématiques assez classiques de restructuration, d'intégration de nouveaux enjeux, de sécurisation des transactions et d'adaptation aux évolutions de leur envIronnement....

RESUMEN La i mportancia del t urismo como generador de empleos es altamente reconocida a nivel internacional. No obstante, en el ámbito latinoamericano y en particular en México, es poco estudiada la participación de las muj eres en este sector y, mucho menos, la influencia en su empoderamient o. Es por ello que el obj etivo del artículo es analizar el grado de empoderamiento de las muj eres en establecimientos de hospedaj e del municipio de Metepec. Se utilizó una metodología cuantitativa. Con est os resultados se sientan las bases para futuros estudios y la constitución de políticas turísticas.

En los últimos años ha aumentado el interés por la responsabilidad social corporativa (RSC) en la industria farmacéutica. Esto se debe a su impacto en la calidad de vida de la sociedad, junto con las críticas recibidas en relación con los intereses económicos de la industria. Desde un contexto español, este artículo tiene un doble objetivo. En primer lugar, analizar la información que publican las empresas farmacéuticas en sus informes de sostenibilidad. En segundo lugar, examinar factores determinantes de la divulgación de información sobre RSC que realizan estas empresas. Los resultados obtenidos indican que, en España, las empresas farmacéuticas se muestran muy comprometidas con el desarrollo económico sostenible, especialmente en el caso de las farmacéuticas más rentables, con más experiencia, y que elaboran sus informes de sostenibilidad conforme a la Global Reporting Initiative.  

MELO, M. S. Social Indicators of Corporate Social Responsibility: analysis of use in the Brazilian context. 2013 99f. Project Qualification Masters – Faculdade de Economia, Administração e Contabilidade, Universidade de São Paulo, Ribeirão Preto, 2012. The discussions of the theme corporate social responsibility (CSR) have intensified in recent times. The process of globalization and increasing technological innovations narrowed barriers, enabling information exchange and development of new models. There is a critical thought in the production process of the organizations, generating charges for ethical and socially responsible actions both by the State and society. In this context, sustainability permeates the individualistic model to a model of enterprise integration and business stakeholders. The communication of social practices becomes relevant and structured into sustainability reports. Reports have evolved as the historical context and the dialectics of conceptualizing RSC. T...

Human Resource Management contributes to the success of any organization. In a dynamic environment where innovation, efficiency, and adaptability are key to success, effective HRM practices are crucial for achieving and sustaining organizational performance. This article offers a perspective on the role of training, performance evaluation, and recruitment in organizational success. By recognizing the significance of these factors and investing in initiatives to promote them, organizations can create a thriving work environment conducive to achieving their strategic objectives. This article explores how HRM impacts organizational success through training, performance evaluation, and recruitment using big companies within the service © Tola et al. Licensed under Creative Common Page 2 industry in Albania as a target of primary research. The study uses Pearson's correlation analysis and regression analysis to examine the relationship between these variables and organizational performance. The results reveal a positive correlation between all three independent variables and organizational performance. However, in the regression analysis, only training and recruitment emerge as statistically significant predictors of organizational performance. These findings suggest that while performance evaluation may have a positive relationship with organizational performance, its impact may not be perceived as strong as training and recruitment. The findings shed light on the importance of fostering a well-trained workforce, investing in proper performance evaluation and management, and managing proper recruitment processes, which affect organizational success. Insights gained from this research contribute to a deeper understanding of the dynamics between human resource management practices and organizational performance.

In this study, we examine three potential explanations for the corporate choice to disclose environmental capital spending amounts. We investigate, first, whether the disclosure appears to be a function of the materiality of the spending and we find that, for the overwhelming majority of observations, the disclosed amounts are not quantitatively material. This suggests that non-disclosure is likely due to immateriality. We next attempt to differentiate the choice to disclose across voluntary disclosure theory and legitimacy theory arguments. Our findings show that disclosing firms do not exhibit improved subsequent environmental performance relative to non-disclosing companies. Further, controlling for firm size and industry class, we find the choice to disclose is associated with worse environmental performance. Overall, our results suggest that companies use the disclosure of environmental capital spending as a strategic tool to address their exposures to political and regulatory concerns.

Nombre: La Crisis Financiera Internacional y el Cumplimiento de las Recomendaciones de los Códigos de Gobierno Corporativo: Análisis Empírico en las Empresas Cotizadas de Brasil y de España. 1.1 Introducción En el presente estudio se pretende verificar si las empresas cotizadas de Brasil y España han reaccionado a la crisis financiera internacional a través de un mayor cumplimiento de las Recomendaciones de los Códigos de Gobierno Corporativo de Brasil y España. Además, será verificado si algún Apartado de los Códigos de Gobierno Corporativo de ambos países presentaron resultado significativamente distinto a los demás apartados con relación al cumplimiento de las Recomendaciones de los Códigos de Gobierno Corporativo de Brasil y España. Otros aspectos que serán cubiertos por esta investigación están relacionados con el cumplimiento de las Recomendaciones de los Códigos de Gobierno Corporativo por las empresas que hacen parte del índice IBOVESPA en Brasil, y del índice IBEX-35 en Esp...

The present research aims to evaluate the environmental commitment and performance levels of a textile sector enterprise. The objective to be reached was applied a structured questionnaire of 28 closed questions and a content analyses of the sustainability report in 2011. The questionnaire is built from a literature review about environmental control and disclosure, the content analyses is held based on 103 assessment criteria of the EDE model. It was verified as a result that the enterprise formally gets engaged with the questions related to natural resource consumptions such as water and energy, biodiversity, impact managements such as effluent emissions and waste generations that establish water and energy reduction targets. The professional responsibility is stimulated, establishing policies and managerial approaches for benefiting the environment. It controls and establishes targets for environmental management; however, it needs to widen its environmental disclosure levels. It is suggested for further researches: (i) multi-case studies; (ii) to widen the report analyses period to evaluate also the given information evolution; (iii) to correlate commitment data of the management and information with economical and financial performance of the enterprises.

In this paper we take a global view of fresh water management at various sector levels and in select nations. We focus on sustainability, water usage, river quality, capital spending and other variables. Our emphasis is on pressing current issues, but also on a long-run perspective. We suggest that (1) the policy process involve identification, evaluation and implementation and that (2) stages of data production involve monitoring, analyzing, and disseminating information. A classification scheme is suggested for categorizing environmental pollution and observing existing laws in various regions and nations. We advocate analysis along two lines: (1) longitudinal data, to note changes over decades rather than years and (2) cross-sectional data for comparing companies and nations of similar size. The emphasis is on improving water quality and in moving from information to knowledge in regard to environmental indicators.

Sustainability in the business environment known as "triple bottom-line", a term that translates as triple sustainability and implies accounting and evaluating the resource potential of the company considering the social, economic and environmental performance; therefore, it is necessary to determine in the SMEs which are the models and system of indicators that are being applied to evaluate them according to the specific characteristics of these companies. The essay is based on an exhaustive bibliographic review of the concept of business sustainability and its application, which made it possible to generate a list of the main findings found in the literature on the models and systems of indicators that make it possible to evaluate business sustainability. It was found that, in Ecuador, these models and systems of indicators are scarcely being applied in agricultural enterprises, which leads to the determination that it is necessary to seek evaluation strategies and models that are adapted to the specific characteristics of these small and mediumsized enterprises, considering that they are indispensable actors in the country's economic growth.

Recent research on social and environmental (SE) reporting has focused on corporations, rather than public sector agencies. Also, there has been little interest in ascertaining the views of preparers of accounts regarding SE reporting. This study analysed why a group of "better practice" organisations reported on SE matters. The researchers conducted semistructured interviews with key preparers in the various organisations and found that their reporting was informed by the latest GRI and aimed at mostly internal stakeholders. The annual report was only one of the media used for disclosure and adoption was driven by a key individual in the organisation.

This research aimed to investigate the impact on profitability that Green Accounting, Environmental Performance, and Disclosure of Corporate Social Responsibility may have. This research examined the relationship between green accounting, environmental performance, CSR disclosure and ROA as a proxy of profitability. The research sample comprised 44 mining and industrial enterprises on the Indonesia Stock Exchange (IDX) for 2017-2020. The data analysis method used in this study is the panel data regression test. In this study, sample determination was carried out by purposive sampling method, namely sample determination using specific criteria to produce the sample as needed. Based on the model selection test that used the Chow and Hausman tests, it is possible to conclude that the most suitable fixed effect model is utilized in this research. According to the findings, only environmental performance and CSR disclosures were shown to have no substantial influence on the company's...

This study investigates the impact of Corporate Social Responsibility (CSR) reporting on individual investor decision-making, emphasizing the significance of transparent communication and investor education. Utilizing a diverse sample of 200 participants, the research employs linear regression analysis to explore the relationship between "Investor Perceptions of CSR" and investment choices. The findings underscore the need for enhanced communication, investor education initiatives, and tailored strategies to address the nuanced attitudes of individual investors. The study contributes insights into the evolving dynamics between CSR reporting and investor decision-making.

The negative effects of the fashion industry on the environment and society have given rise to programs like the Sustainable Apparel Coalition (SAC), which has developed the Sustainable Apparel Index. The Sustainable Apparel Index, a standardized methodology developed by SAC, enables businesses in the garment sector to evaluate the environmental and social impacts of clothing production at every stage of the product lifecycle, from design through disposal or recycling. SAC helps corporations rate the sustainability of their products mathematically so that purchasers can know how much the business has done to save the nature. Researchers identified the sustainability activities and contributions of both firms by examining their annual reports using NVIVO-12 Plus software. Arvind Ltd. is committed to incorporating sustainability and corporate social responsibility (CSR) practices into the manufacturing of its clothing. The business uses green techniques while sourcing raw materials, creating garments, and putting creative waste management strategies into effect. Aditya Birla Fashion & Retail, which owns the labels Louise Philippe, Van Heusen, and Pantaloons, on the other hand, is recognized for emphasizing sustainability, energy efficiency, CSR, and recycling. The company's strategy includes reusing manufacturer-rejected products and utilizing a number of tactics to encourage sustainable consumption. In order to support a greener, more ecologically conscious global fashion sector, this research demonstrates how Arvind Ltd. and Aditya Birla Fashion & Retail have intentionally incorporated sustainable practices into their operations.

O debate sobre as questoes ambientais no cenario mundial tem propiciado o aumento das publicacoes dos relatorios socioambientais pelas organizacoes empresarias. Ao constatar esta tendencia, este estudo empenhou-se em analisar como as empresas do setor de energia eletrica do Brasil, estao reportando os seus conteudos de carater ambiental, nos relatorios socioambientais, considerando os aspectos da relevância e harmonizacao da informacao. A amostra da pesquisa incidiu sobre as 40 (quarenta) companhias do setor de energia eletrica, que participaram da iniciativa da BM&FBOVESPA, intitulada Relate ou Explique para Relatorio de Sustentabilidade ou Integrado 2016, que se posicionaram de forma positiva em relacao a publicacao do Relatorio Socioambiental do exercicio 2015. Para atingir os objetivos propostos nesta pesquisa, optou-se pela tecnica de analise de conteudo, a coleta dos dados incidiu sobre os relatorios socioambientais de 2015, para instrumentalizar e guiar a fase de coleta dos d...

Palabras clave: Análisis de contenido Entidades financieras Global reporting initiative Responsabilidad social corporativa r e s u m e n El objetivo del presente trabajo es analizar el fenómeno de la responsabilidad social corporativa (RSC) en el sector bancario español a través las memorias de responsabilidad social. Partiendo de la teorías de la legitimidad y de la teoría stakeholder se justifica el empleo de la RSC para analizar el comportamiento informativo sobre su entorno. Como metodología de estudio se emplea el análisis del contenido; en concreto se analizan y comparan las prácticas informativas en relación con 4 pilares sobre los que la RSC se organiza: clientes, comunidad, empleados y medio ambiente. En particular se propone un índice de contenido de responsabilidad (IDR) que mide la calidad y el detalle de la información suministrada. El estudio concluye que la información divulgada es heterogénea, y en particular las categorías comunidad y medio ambiente son las más divulgadas de modo general, si bien son las entidades de naturaleza social (cajas de ahorro y cooperativas de crédito) las más transparentes en cuanto a clientes y a comunidad se refiere.

This research aimed to investigate the impact on profitability that Green Accounting, Environmental Performance, and Disclosure of Corporate Social Responsibility may have. This research examined the relationship between green accounting, environmental performance, CSR disclosure and ROA as a proxy of profitability. The research sample comprised 44 mining and industrial enterprises on the Indonesia Stock Exchange (IDX) for 2017-2020. The data analysis method used in this study is the panel data regression test. In this study, sample determination was carried out by purposive sampling method, namely sample determination using specific criteria to produce the sample as needed. Based on the model selection test that used the Chow and Hausman tests, it is possible to conclude that the most suitable fixed effect model is utilized in this research. According to the findings, only environmental performance and CSR disclosures were shown to have no substantial influence on the company's...