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GRI-Kennzahlensystem
Entscheidend ist ein für Ihr Unternehmen praktikabler Umgang mit den Indikatoren der GRI. Für Ihre unternehmerische Nachhaltigkeitsstrategie ist es...
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Eignung der GRI-, EFFAS/DVFA- und DNK-Kriterien für eine nachhaltige Unternehmensführung
Eine Unternehmenssteuerung ohne Indikatoren und Kennzahlen ist nicht vorstellbar. „Was du nicht messen kannst, kannst du nicht lenken“ hat schon der...
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Predicting Sustainable Supply Chain Performance Based on GRI Metrics and Multilayer Perceptron Neural Networks
The sustainable supply chain performanceSupply chain performance prediction model anticipates the values of key performance indicators also known...
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An Integrated Framework for Prioritizing Sustainability Indicators for the Mining Sector with a Multicriteria Decision-Making Technique
Sustainable development challenges are nowhere more relevant than in the natural resource sectors, most importantly coal mining, due to environmental...
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The Quality of Information of GRI Standards in an Emerging Economy: Evidence from Green Accounting Practices in Argentina
Sustainable development commits businesses to deal with climate change, shifting their purpose from maximising profit to economic, social, and...
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Nachhaltig wirtschaften in der Praxis Empfehlungen, Arbeitsschritte und Best-Practice-Lösungen für den Betriebsalltag
Dieses Praxisbuch ermöglicht jedem Unternehmen, einen individuellen, machbaren Zugang zum nachhaltigen Wirtschaften zu finden. Das Konzept bezieht...
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Masdar Sustainable Company and the Global Reporting Initiative Standards 2016: A Case Study from the United Arab Emirates
Corporate Social Responsibility in the UAE is becoming one of the important strategic goals of the country for many decades. Masdar Company is a...
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Longitudinal Study of Research Interest on Sustainability Reporting: A Bibliometric Analysis
This study presents a bibliometric analysis and a debate on the ongoing interest in European directives and international initiatives on corporate...
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The Influence of Board Structure on GRI-Based Sustainability Reporting: Evidence from Turkish Listed Companies
The primary objective of this study is to test the link between board structure and Global Reporting Initiative (GRI)-based sustainability reporting....
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DNK-Berichtssystem
Der Deutsche Nachhaltigkeitskodex (DNK) bezieht sich explizit auf die 17 Ziele für nachhaltige Entwicklung und auf die GRI und formt daraus einen...
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Predictive Machine Learning in Assessing Materiality: The Global Reporting Initiative Standard and Beyond
Sustainability reporting standards state that material information should be disclosed, but materiality is not easily nor consistently defined across...
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Measurement of Sustainable Governance
This chapter explores measuring sustainable governance, encompassing academic approaches, standard setters’ contributions, and diverse information...
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Circular Economy and Environment Disclosure
The study aims to explore circular economy (CE) principles concerning company reporting and whether CE supports environmental performance. The...
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Evolutionary Trends of Intangibles Disclosure Within Non-financial Reporting
In recent years, the level of interest in non-financial disclosure has increased considerably, stimulating the development of new frameworks, such as...
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Comparing Diversity & Inclusion (D&I) disclosures across nine countries
Displaying a company’s commitment to Diversity & Inclusion (D&I) has gained increased economic importance for businesses across the globe. This...
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Corporate Social Indices: Refining the Global Reporting Initiative
The objective of this paper is twofold. First, we demonstrate that the Global Reporting Initiative (GRI)Global Reporting Initiative (GRI)...
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Accounting and Analytical Support in Integrated Reporting
The article focuses on the methodological and practical accounting and analytical support of social sphere development in integrated reporting....
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Sustainability Reporting in the Retail Sector of South Africa
This research analysed the sustainability reports of six retail companies that are listed companies in South Africa and part of the FTSE/Johannesburg...