Artykuły w czasopismach na temat „GRI”
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Marty, Nathalie. "Libre (avec un gri-gri dans la poche)". Empan 58, nr 2 (2005): 79. http://dx.doi.org/10.3917/empa.058.0079.
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Milyukova, Elena V. "GRI-GRI OF THE SEYCHELLES, OR THE MALGAS GIRLS". Folklore: structure, typology, semiotics 2, nr 2 (2019): 170–79. http://dx.doi.org/10.28995/2658-5294-2019-2-170-179.
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Ayaz, Fatima, Saeed Bin Ayaz, Sunila Tashfeen i Muhammad Furrukh. "Gri trombosit sendromu". Cukurova Medical Journal (Çukurova Üniversitesi Tıp Fakültesi Dergisi) 42, nr 2 (30.06.2017): 360. http://dx.doi.org/10.17826/cutf.322967.
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Inten Meutia. "Analysis of GRI Reporter". Think India 16, nr 2 (15.08.2013): 40–54. http://dx.doi.org/10.26643/think-india.v16i2.7822.
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This paper reports the characteristic of GRI Reporters. GRI Reporters are corporates that make a sustainability reporting based on GRI guideline and report their reporting to GRI. This paper provides descriptions about the type of corporation, sector of corporation, the region and country, membership of country (OECD and DAC), and application level of corporation of the GRI reporters. From the descriptive analysis, we get information that more companies have the awareness to publish sustainability reports. In this paper, we do analysis on some interesting phenomenons; those are: indication that sustainability reporting has been the concern of SMEs as well as other corporations, financial services sector is the largest sector of the GRI reporter, and in fact many GRI Reporters come from developing countries, instead of developed countries.
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Rodríguez-Guerra, Luisa Cecilia, i Leonardo Alberto Ríos-Osorio. "EVALUACIÓN DE SOSTENIBILIDAD CON METODOLOGÍA GRI // EVALUATION OF SUSTAINABILITY USING GRI METHODOLOGY // AVALIAÇÃO DA SUSTENTABILIDADE COM METODOLOGIA GRI". Dimensión Empresarial 14, nr 2 (17.06.2016): 73–90. http://dx.doi.org/10.15665/rde.v14i2.659.
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Este artículo es el resultado de investigación realizada a 87 empresas que reportaron bajo la metodología Global Reporting Initiative (GRI) G4, capítulo Colombia, entre el 01 de enero y 31 de diciembre del año 2015 con el objetivo de describir el nivel de sostenibilidad social, económica y ambiental, teniendo en cuenta el concepto definido por ellas mismas. Para lograr obtener los resultados esperados, se elaboró una escala de medición, la cual cataloga a la organización de acuerdo a su desempeño en Madura, En Desarrollo e Incipiente, independientemente del tamaño o sector económico al cual pertenezca. Las conclusiones y la discusión pretenden explicar porque el nivel En Desarrollo es el predominante en entorno empresarial Colombiano. De igual manera, se sugiere una implementación organizacional para que la mayor cantidad de empresas posibles, logren la Sostenibilidad Organizacional por medio de un agente externo que así lo determine, después de realizar el respectivo análisis de la información
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Schnitger, Arne, Florian Holle i Madeleine Kockrow. "Tax and Transparency: Reporting in Accordance with the Global Reporting Initiative". Intertax 49, Issue 8/9 (1.08.2021): 702–12. http://dx.doi.org/10.54648/taxi2021069.
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The issues of ‘sustainability’, ‘transparency’, and ‘taxes’ are linked through the latest addition to the Global Reporting Initiative Standards (GRI 207: Tax 2019) for sustainability reporting. (Global Sustainability Standard Board, GRI 207: Tax 2019, 5 December 2019, https://www. globalreporting.org/standards/gri-standards-download-center/gri207-tax-2019/). The first part of this article deals with the basics of sustainability reporting using the GRI framework, its application, and the incentives for companies to extend it to tax aspects. In the second part, the individual regulatory areas of the standard GRI 207: Tax 2019 published on 5 December 2019 are analysed in detail. Sustainability, transparency, GRI 207, country-by-country reporting, non-financial reporting directive, tax compliance management system, tax risks, UN sustainable development goals.
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SEZGİNTÜRK, Pınar. "GRİ RUHLAR'DA SEMBOLİK İMGELER". Turkish Studies - Language and Literature 14, Lang. - Lit. Vol. 14 Issue 2 (1.01.2019): 159–73. http://dx.doi.org/10.7827/turkishstudies.14709.
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Hilterman, Fred. "GRI? Who are you?" Leading Edge 15, nr 2 (luty 1996): 113. http://dx.doi.org/10.1190/tle15020113a.1.
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Mori Junior, Renzo, i Peter Best. "GRI G4 content index". Sustainability Accounting, Management and Policy Journal 8, nr 5 (6.11.2017): 571–94. http://dx.doi.org/10.1108/sampj-12-2015-0115.
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Purpose Previous studies have argued that the incapacity of the majority of SR stakeholders to identify the different types of assurance processes contributes to the existence of an expectation–performance gap and affects the credibility of such reports. To improve this situation, the Content Index Model was updated by the Global Reporting Initiative (GRI) in its latest sustainability reporting guideline – “G4”. This paper aims to assess, using a qualitative exploratory approach, whether this updated Content Index Model changes the expectation–performance gap of stakeholders on assurance processes for GRI sustainability reports. This paper also assesses whether this Content Index Model improves the credibility of the assurance processes for GRI sustainability reports, considering participants’ points of view. Design/methodology/approach This paper used a qualitative approach to obtain participants’ perceptions in relation to the objectives of the paper. Two questions were used to assess whether the updated Content Index Model improves stakeholders’ understanding in regards to the assurance process of GRI sustainability reports, thus changing the expectation–performance gap and improving the credibility of GRI sustainability reports. The following questions were asked: Does the Content Index Model help SR stakeholders to better understand the scope of the assurance processes? and Why? Does the Content Index Model presented help to improve credibility of assured SR? and Why? Findings Results obtained demonstrate that the updated Content Index Model improves SR stakeholders’ understanding regarding the scope of the assurance processes conducted, thus reducing their expectation–performance gap on assurance processes and improving the credibility of SR. Participants also commented on the relationship among transparency, understand ability, trust and credibility. Research limitations/implications First, participants were responsible for identifying the group that best represents his/her professional experience. The fact that participants have professional experience in more than one of the groups identified in this research (assurers, reporters and readers) could have impacted on their perceptions regarding the assurance process. Second, the interviews do not rely on practical experience with the updated Content Index Model, rather, they rely on participants’ perceptions regarding the hypothetical use of this Content Index Model. Third, descriptive statistical analyses in this paper aim to illustrate participants’ perceptions rather than to develop robust statistically significant conclusions. Fourth, the main author of this paper developed the Content Index Model, and this may have impacted the responses of the participants and/or the analysis of data. Also, the specific geographic area where interviews were conducted, the selection technique used and the non-statistical significance of the analyses presented in this paper must be carefully interpreted and cannot be generalised to a broader context based on this paper alone. Finally, interviews were developed and conducted before May 2013, before the GRI officially launched the GRI G4 Sustainability Reporting Guidelines. Practical implications As the GRI is the most commonly used sustainability report framework to date, this study has the possibility to affect all companies that publish their sustainability reports based on the GRI framework and all assurance providers currently providing assurance services for such report. Also, findings would be very useful for sustainability reports’ readers worldwide. Originality/value As sustainability reports are the most common instruments used by organisations to provide accountability about the environmental and social performance, and assurance is the most common instrument used by organisations to improve credibility of such reports; it is important to assess whether those instruments are achieving their goals and understand the role played by the GRI G4 Content Index Model in this context. As the GRI G4 was recently launched, there is no study published yet assessing the effectiveness of its new content index model.
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Henke, Michael J. "GRI funding mechanism approved". Natural Gas 11, nr 1 (20.08.2008): 28–31. http://dx.doi.org/10.1002/gas.3410110110.
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Dellaoui, Hafsa, Abdelkrim Berroukche, Bakhta Bouzouira, Narimen Taibi, Mohamed Zouidi i Belkacem Belatbi. "Effects of Myrtus communis leaf extracts on CdCl2-induced metabolic disturbance in male wistar rats". South Asian Journal of Experimental Biology 9, nr 5 (1.01.2020): 185–92. http://dx.doi.org/10.38150/sajeb.9(5).p185-192.
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Cadmium (Cd) is widespread in the environment. Cd toxicity targets liver and renal tissues and generates oxidative stress. Medicinal plants produce antioxidants scavenging reactive oxygen species (ROS) and chelate heavy metals. This study aimed to investigate the preventive effects of Myrtus communis leaves hydro-methanol extract (HME) and aqueous extract (AE) on Cdinduced toxicity. The experiments were carried out, during 30 days, on male rats; GR1 (controls), GR2 treated with CdCl2 (18 mg/kg), GR3 co-treated with HME (1 g/kg) and Cd (18 mg/kg), GR4 co-treated with AE (1 g/kg) and Cd (18 mg/kg), GR5 with HME and GR6 with AE. Cd induced changes in biochemical parameters (transaminases, urea, creatinine and blood sugar)related to hepato renal function, increased tissue mortification and decreased animals’ body weight. While the treatment animals, with M. communis leaves (HME) or (AE), regulated blood sugar levels. Hepatic steatosis and loss of glomeruli were particularly induced either by Cd or a co-treatment with Cd and plant extracts. M. communis extracts (HME and EA) can regulate blood sugar levels and prevent cadmium accumulation.
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BAĞCI, Metin, Sami Serkan İŞOĞLU i Ahmet YILDIZ. "The Mineralogical-Petrographical and Geochemical Properties of Yüreğil (Emirdağ) Limestones". Afyon Kocatepe University Journal of Sciences and Engineering 22, nr 2 (30.04.2022): 377–89. http://dx.doi.org/10.35414/akufemubid.977635.
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Bayat-Emirdağ (Afyonkarahisar) arasında kalan Yüreğil köyü ve çevresinde gri, açık ve koyu gri renkli kireçtaşı birimleri geniş bir alanda bulunmaktadır. Loras Formasyonu olarak tanımlanan bu birimler içerisinde mermer blok üretimi yapan çok sayıda ocak işletmesi çalışmaktadır. Çalışma kapsamında kireçtaşları renk ve dokusal özelliklerine göre; i) Açık gri bantlı /laminalı (AGS), ii) Açık gri breşik (AGB), iii) Koyu gri bantlı/laminalı (KGS) ve iv) Koyu gri breşik (KGB) şeklinde 4 gruba ayrılmıştır. Yüreğil kireçtaşları üzerinde jeolojik, mineralojik-petrografik ve jeokimyasal incelemeler detaylı olarak yapılmıştır. Mineralojik-petrografik incelemeler Yüreğil köyü kireçtaşlarının dolomitik bileşimde olduğunu, az oranda da kalsit ve kuvars mineralleri içerdiğini göstermiştir. Sr&Mg/Ca grafiğine göre breşik yapılı kireçtaşlarının dolomit, bantlı yapılı kireçtaşları ise kireçtaşı-dolomit bileşimlidir. Breşik kireçtaşlarında CaO oranı bantlı kireçtaşı örneklerine oranla daha yüksektir, buna karşın MgO oranı bantlı kireçtaşlarına oranla daha düşüktür.
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Corrêa, Rosany, i Henrique César Melo Ribeiro. "Evolução do Relatório de Sustentabilidade Global Reporting Initiative – GRI: 20 anos de aplicação ## Evolution of the Global Reporting Initiative - GRI Sustainability Report: 20 years of application". Amazônia, Organizações e Sustentabilidade 9, nr 2 (31.12.2020): 294. http://dx.doi.org/10.17648/aos.v9i2.1292.
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ResumoO estudo verificou através do Report List GRI desde sua publicação em 1999 até 2018, o nível de evolução destes relatórios de sustentabilidade da Global Reporting Initiative nas empresas do Brasil e do mundo. A GRI tem suas bases de relatórios na quarta geração do modelo, GRI-G4, o que mostra um empenho na melhoria contínua dos indicadores e sua adoção por diferentes países. Foi realizada uma pesquisa bibliográfica e uso de dados secundários. A pesquisa mostrou que houve evolução na aplicação dos relatórios. Confirmando a consolidação e a legitimação da metodologia da GRI de divulgação de relatórios de sustentabilidade. As Diretrizes da GRI G4 representam um código de conduta e um padrão de desempenho, vistos com materialidade, evidenciado nas 3235 empresas que usam esse nível no mundo, dos quais 6% são empresas brasileiras, propiciando assim maior credibilidade das informações socioambientais aos seus stakeholders. AbstractThe objective of the article is to verify the level of adoption and evolution of sustainability reports of the Global Reporting Initiative - GRI in companies. GRI has its reporting bases in the fourth generation of the GRI-G4 model, which shows a commitment to the continuous improvement of indicators and their adoption by different countries. The methodology used was qualitative, through a bibliographical survey and secondary data. As a tool for analysis, the GRI Report List was adopted since its publication in 1999 until 2018. The analysis showed a significant evolution in the adoption of the GRI model by companies in the three levels, world, Brazil and Corporate Sustainability Index. The survey results show the ongoing evolution of the reports, in search of the most improved level of sustainability report, and with significant adoption in Brazil, which legitimizes the Global Reporting Initiative's sustainability reporting model.
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Bassett, Mark J. "The griseoalbus (Gray-white) Seedcoat Color Is Controlled by an Allele (pgri) at the P Locus in Common Bean". HortScience 29, nr 10 (październik 1994): 1178–79. http://dx.doi.org/10.21273/hortsci.29.10.1178.
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A cross was made between gri (gray-white seedcoat) and p (pure-white seedcoat) using genetic stocks gri BC2 5-593 and p BC2 5-593 developed to carry only a single recessive allele for seedcoat color in an otherwise all-dominant genetic background. The recurrent parent, 5-593, is a Florida dry-bean breeding line with bishops-violet flowers, determinate habit, small seed size, shiny black seeds, and seedcoat genotype T Mar P [C r] D J G B V Rk. The F1 progeny from the above cross between gri and p had the flower color pattern and seedcoat color of the griseoalbus character (gri), but had less intense color expression. Therefore, I hypothesized that gri is an allele at the P locus (allelic interaction). The hypothesis of allelism was confirmed in the F2, which failed to segregate for bishops-violet flowers and black seed, i.e., no complementation was evident. The symbol pgri is proposed for the new allele at P, where the dominance series is P > pgri > p. The gene for gray-white seeds in gri BC2 5-593 was shown to be allelic to Lamprecht's gri gene in V0059 (PI 527716).
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Crisóstomo, Vicente Lima, Hyane Correia Forte i Priscila De Azevedo Prudêncio. "Uma análise da adesão de organizações brasileiras à GRI como método de divulgação de informações de responsabilidade social corporativa". REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036 12, nr 2 (1.07.2020): 47–73. http://dx.doi.org/10.21680/2176-9036.2020v12n2id19005.
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Objetivo: As organizações têm publicado relatórios de responsabilidade social corporativa (RSC) visando divulgar sua responsabilidade social. Nesse sentido, a Global Reporting Initiative (GRI) desenvolve modelos estruturados de relatórios de sustentabilidade que auxiliam as organizações na sua elaboração e divulgação. O presente trabalho tem como objetivo analisar a evolução da adesão à GRI e a qualidade dos relatórios de RSC divulgados por organizações brasileiras.
Metodologia: Coletou-se os dados de todas as organizações brasileiras que aderiram à GRI, no período 2000-2017, num total de 461 organizações e 2.142 observações. Fez-se uma análise descritiva e testes de diferença de proporções.
Resultados: Os resultados mostram que houve um crescimento relevante do número de organizações brasileiras que aderiram à GRI, observando-se um crescimento anual médio em torno de 48%. As organizações empresariais são as que mais divulgam ação social via GRI, embora também haja organizações de outra natureza. Verifica-se uma predominância forte de empresas de grande porte. Relativamente à qualidade da informação, percebe-se que cerca de 90% das demonstrações já seguem as diretrizes da GRI, e mais da metade ainda não é submetido a processo de auditoria externa. Observa-se um avanço, mesmo que pequeno, da divulgação de relatórios que integram informações financeiras e de cunho social.
Contribuições do Estudo: O estudo sobre o disclosure de relatório de RSC no formato GRI fornece à comunidade acadêmica informação sobre o quanto este instrumento de divulgação tem sido considerado relevante por organizações empresariais ou não no Brasil. Esta busca crescente por divulgação de RSC via GRI pode dever-se ao objetivo de legitimação de estratégias e práticas organizacionais, como também de criação de valor e melhoria de reputação organizacional. Como contribuição tem-se a análise detalhada da evolução da divulgação de relatórios GRI pelas organizações brasileiras. Além disso, o estudo contribui ao sinalizar que a GRI tem se firmado como um importante meio para a divulgação de informações de ações socioambientais para organizações brasileiras. Do ponto de vista acadêmico, a pesquisa colabora ao avançar nos estudos relativos ao disclosure voluntário e ao aprofundar a análise da qualidade dos relatórios GRI elaborado pelas organizações.
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Kuswanto, Randy. "PENERAPAN STANDAR GRI DALAM LAPORAN KEBERLANJUTAN DI INDONESIA: SEBUAH EVALUASI". Jurnal Bina Akuntansi 6, nr 2 (20.12.2019): 1–21. http://dx.doi.org/10.52859/jba.v6i2.59.
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This study aims to investigate the level of conformity of economic, social, and environmental information on sustainability report in Indonesia as per GRI G4 guidelines. Content analysis has been applied to a sample of 29 companies listed in the Indonesia Stock Exchange. Conformity and disclosure quality were analyzed descriptively using a specific scoring system for each dimensions. The findings of this research show that the level of conformity of GRI indicators in Indonesia is quite low at 18,9%. However, the weight of information disclosed by companies is relatively high, at 59,9% of the information. This wide gap occurred caused by the fact that many companies disclose only a few indicators of GRI G4. These findings indicate the GRI G4 Guidelines is not really suitable for company in Indonesia. One of the primary focuses of this research is the applicability of GRI indicators. However, not even a single study found while reviewing literature that studied the applicability GRI indicators in a country. Conformity can become a new topic when studying accounting information disclosure.
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Kamela, Hurian, i Ryan Saputra Alam. "THE INFLUENCE OF VOLUNTARY GLOBAL REPORTING INITIATIVE (GRI) ON THE PERFORMANCE OF INDONESIA LISTED COMPANIES". Jurnal Akuntansi 11, nr 1 (28.02.2021): 16–22. http://dx.doi.org/10.33369/j.akuntansi.11.1.16-22.
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The background of this research is Indonesian companies are still voluntarily using GRI compare to other countries' cases. The main thing is that the limited number of companies that use GRI can affect its performance. The organization's performance describes the company's financial ratios as one of the effective financial performance descriptions. This is related to economic factors that are internal to the company, such as GRI, CSR, and ESG. The purpose of this study was discussed because of the limited number of listed companies in Indonesia (listed in IDX) using the GRI G4 method globally, which is one of the highlights of this research. The data used for 4 years, namely 2016-2019 in Indonesia. This research methodology uses panel data regression. This study uses secondary data, namely from the company's financial statements and database streams (Thomson Reuters Eikon). The results of the study prove that GRI affects financial ratios. The same result also occurs in other variables, namely ESG affects financial ratios (ROA). The controversy is that companies that have been listed must pay more attention to developments in items in GRI to gain trust from foreign investors and confidence in the company's sustainability.
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Chen, Zhonghui, Song Li, Yong Qiu, Zezhang Zhu, Xi Chen, Liang Xu i Xu Sun. "Evolution of the postoperative sagittal spinal profile in early-onset scoliosis: is there a difference between rib-based and spine-based growth-friendly instrumentation?" Journal of Neurosurgery: Pediatrics 20, nr 6 (grudzień 2017): 561–66. http://dx.doi.org/10.3171/2017.7.peds17233.
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OBJECTIVEAlthough the vertical expandable prosthetic titanium rib (VEPTR) and growing rod instrumentation (GRI) encourage spinal growth via regular lengthening, they can create different results because of their different fixation patterns and mechanisms in correcting scoliosis. Previous studies have focused comparisons on coronal plane deformity with minimal attention to the sagittal profile. In this retrospective study, the authors aimed to compare the evolution of the sagittal spinal profile in early-onset scoliosis (EOS) treated with VEPTR versus GRI.METHODSThe data for 11 patients with VEPTR and 22 with GRI were reviewed. All patients had more than 2 years’ follow-up with more than 2 lengthening procedures. Radiographic measurements were performed before and after the index surgery and at the latest follow-up. The complications in both groups were recorded.RESULTSPatients in both groups had similar diagnoses, age at the index surgery, and number of lengthening procedures. The changes in the major coronal Cobb angle and T1–S1 spinal height were not significantly different between the 2 groups. Compared with the GRI group, the VEPTR group had less correction in thoracic kyphosis (23% ± 12% vs 44% ± 16%, p < 0.001) after the index surgery and experienced a greater correction loss in thoracic kyphosis (46% ± 18% vs 11% ± 8%, p < 0.001) at the latest follow-up. Although the increase in the proximal junctional angle was not significantly different (VEPTR: 7° ± 4° vs GRI: 8° ± 5°, p = 0.569), the incidence of proximal junctional kyphosis was relatively lower in the VEPTR group (VEPTR: 18.2% vs GRI: 22.7%). No significant changes in the spinopelvic parameters were observed, while the sagittal vertical axis showed a tendency toward a neutral position in both groups. The overall complication rate was higher in the VEPTR group than in the GRI group (72.7% vs 54.5%).CONCLUSIONSThe VEPTR had coronal correction and spinal growth results similar to those with GRI. In the sagittal plane, however, the VEPTR was not comparable to the GRI in controlling thoracic kyphosis. Thus, for hyperkyphotic EOS patients, GRI is recommended over VEPTR.
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Setiawan, Temy, Nicholas Jonathan i Kurniawati Kurniawati. "INDICATOR DEVELOPMENT AND QUALITY OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE FOR THE MINING INDUSTRY IN INDONESIA (Qualitative Study During Observation Period 2017-2019)". Media Riset Akuntansi, Auditing & Informasi 22, nr 2 (11.11.2022): 285–300. http://dx.doi.org/10.25105/mraai.v22i2.12491.
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Disclosure of corporate social responsibility (CSR) is increasing in urgency because demands for legitimacy are increasing. Companies can disclose their CSR through annual reports or sustainability reports. This study aims to provide information on how many companies have disclosed CSR in their sustainability reports, the average extent of disclosure in annual reports and sustainability reports, which indicators are predominantly disclosed and which disclosures are limited. This research is a descriptive qualitative study using secondary data taken from the website company's official in the form of an annual report and a sustainability report and then analyzed by reference to the GRI-G4 and/ or GRI-standards using quantitative and qualitative content analysis techniques. The result of the research is that the company disclosure of CSR using sustainability reports is only 20%; and the rest is still in the annual report. General indicators disclosed based on GRI-G4 and GRI-standard are positive and non-monetary disclosures, especially on sensitive indicators because they are private to the company. This study also provides a qualitative measurement (measurement of variety) of CSR disclosure involving tables/ photos/ diagrams in addition to general narrative disclosures in quantitative content analysis techniques as a new measurement nowadays. Keywords: GRI-Standard; GRI-G4; CSR disclosure, a qualitative content analysis technique
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Holditch, S. A., B. M. Robinson, W. S. Whitehead i J. W. Ely. "The GRI Staged Field Experiment". SPE Formation Evaluation 3, nr 03 (1.09.1988): 519–33. http://dx.doi.org/10.2118/16429-pa.
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Lin, Hank I.-Hsiang, Otto Chang i Chunchia (Amy) Chang. "Perceptions of GRI Reporting Guidelines". International Journal of Sustainability Policy and Practice 9, nr 4 (2015): 35–54. http://dx.doi.org/10.18848/2325-1166/cgp/v09i04/55439.
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Mukherjee, Avinandan, i Rosita Nuñez. "Doing well by doing good: can voluntary CSR reporting enhance financial performance?" Journal of Indian Business Research 11, nr 2 (17.06.2019): 100–119. http://dx.doi.org/10.1108/jibr-07-2018-0199.
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Purpose Management is sometimes challenged by investors to justify the financial benefits of voluntary disclosure and transparency related to corporate social responsibility (CSR). Researchers have found inconsistent results when examining the relationship between CSR reporting and financial performance. The purpose of this paper is to explore the relationship between voluntary CSR reporting and financial performance. Specifically, this paper addresses three questions. First, is there a significant difference in Global Reporting Initiative (GRI) reporting level for firms in a high environmental risk sector compared to those in a low environmental risk sector? Second, does GRI reporting level significantly influence financial performance measures, such as the risk ratios and information ratio? And third, does the relationship between GRI reporting level and financial performance measures differ significantly based on sector environmental risk? These questions are particularly relevant to the Indian business environment, where CSR is not just voluntary but mandated by regulation since 2013. The Indian Government is the first to do so and is ahead of many nations in collaborating with businesses to address not just environmental impacts but also social effects of industry on the community. Design/methodology/approach This study examined the relationship between GRI reporting level and financial performance for 173 firms with different levels of environmental risk. ANOVA and MANOVA were used to examine for differences in GRI reporting level and financial performance for firms from the various sectors and also to determine if there were significant relationships between GRI level and certain financial risk ratios. Findings Results indicate that firms in sectors with high environmental risk adopt GRI framework at a higher level than firms with low environmental risk. There is no significant relationship found between GRI reporting and financial performance at an aggregate level. However, environmental risk is found to moderate the relationship between GRI reporting and financial reporting, such that firms with high risk experience a more significant relationship between the GRI level that is adopted and financial performance. Originality/value CSR is quickly becoming a pathway to sustainable competitive advantage for businesses today. Such CSR efforts can lead to both reputational and financial performance implications. Organizations not only adopt CSR in response to regulatory requirements, but also frequently do so voluntarily to address stakeholder concerns. This study sheds valuable insight on the positive effects of CSR reporting, which provides important implications for Indian organizations.
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Campos, Lucila Maria de Souza, Simone Sehnem, Murilo de Alencar Souza Oliveira, Adriana Marques Rossetto, Ana Lúcia de Araújo Lima Coelho i Michael Samir Dalfovo. "Relatório de sustentabilidade: perfil das organizações brasileiras e estrangeiras segundo o padrão da Global Reporting Initiative". Gestão & Produção 20, nr 4 (26.11.2013): 913–26. http://dx.doi.org/10.1590/s0104-530x2013005000013.
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Este trabalho teve o objetivo de descrever a evolução da publicação mundial de relatórios de sustentabilidade organizacionais, com base nos indicadores da Global Reporting Initiative (GRI), no período de 1999 a 2010. Identificou-se a evolução de adesão aos indicadores GRI pelas organizações, mediante análises quantitativas das publicações por: i) regiões (continentes); ii) países; iii) setores de atuação; iv) níveis de aplicação das diretrizes GRI; e v) nível de aderência às diretrizes GRI. Trata-se de uma análise documental, com enfoque quantitativo, de natureza descritiva, que fez uso de estatística descritiva por meio do software Statistica e de planilha eletrônica Excel para proceder à análise dos dados. Conforme dados de GRI (GLOBAL..., 2011), constatou-se que as regiões com maior adesão à publicação de relatórios no modelo GRI foram a Europa, que obteve maior representatividade com 47,60% do total, seguida pela Ásia com 17,02% e América do Norte com 13,92%. Os países com maior volume de publicações foram em ordem: Espanha, Estados Unidos, Japão e Brasil, que somaram 33,54% do total. Dentre os setores com maior adesão aos indicadores para elaboração de relatórios de sustentabilidade, destacam-se os de Serviços Financeiros, Energia, Serviços de Energia e Outros, que somados alcançaram 35,30% de participação relativa. Observou-se que 74,80% dos relatórios foram publicados no nível de aplicação G3, além de que existe forte movimento de publicação nos níveis mais elevados de aderência ao padrão GRI (A e A+) e com verificação externa, sobretudo a partir de 2006 e 2010. Mediante uso de análise de correspondência entre os 13 principais setores de atuação e os 14 principais países de origem das empresas que publicaram relatórios pela GRI, percebe-se a ligação entre os Setores de Energia, Serviços de Energia e Construção com o Brasil. A Europa ganha destaque em relatórios do setor de Produtos Alimentícios e Bebidas, Telecomunicações, Serviços Financeiros, Logística e Construção. Os menores indicadores de correspondência são referentes à África do Sul, bem como ao setor de Mineração. Concluiu-se que as diretrizes GRI vêm ganhando a adesão gradativa de organizações localizadas nos mais diversos países e regiões, pelas preocupações que tais indicadores possuem com os multistakeholders, além de conferir credibilidade e transparência à gestão das organizações.
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Nguyen, Thi Thuc Doan. "The Relationship Between Board of Directors and Sustainability Reporting: An Empirical Study in German Large Listed Firms". Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 68, nr 1 (2020): 211–18. http://dx.doi.org/10.11118/actaun202068010211.
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To improve quality of sustainability reporting, Global Reporting Initiative (GRI) guidelines have been issued and widely applied. Board of directors’ characteristics can be seen as essential factors to facilitate the implementation of these practices. This paper aims to investigate the relationship between board of directors and GRI adherence in sustainability disclosures. The research uses Tobit regression for 388 observations from 97 German listed firms in the period from 2013 to 2016. The findings indicate significant negative relation between board size and GRI adherent level of sustainability reporting. Further analysis is implemented for environmentally friendly and sensitive industries. The results maintain the same for board size, and reveal positive impact of board committees on GRI adherence of sustainability reporting in sensitive industry.
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Potegal, Michael, Teresa A. May-Benson, Sara Oxborough, Amy Hall i Stefanie McKnight. "Reduced Gain and Shortened Time Constant of Vestibular Velocity Storage as a Source of Balance and Movement Sensitivities in Gravitational Insecurity". Occupational Therapy International 2022 (6.05.2022): 1–9. http://dx.doi.org/10.1155/2022/5240907.
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Gravitational insecurity (GrI) involves lifetime movement and balance concerns whose pathophysiological origins are unclear. We tested whether balance symptoms in mild GrI might involve anomalies in vestibular velocity storage (VVS), a brainstem/cerebellar circuit that amplifies gain and prolongs the persistence of weak vestibular signals from small/slow head movements. A Provisional Gravitational Insecurity Index (PGrI) was developed, evaluated for psychometrics/demographics, and used to identify otherwise healthy adults with life-long balance challenges as well as sex, age, and ethnicity-matched comparison adults without such challenges. Balance confidence, sensory hypersensitivities, spatial orientation, anxiety, and hearing loss were self-reported. Standing balance under visual/proprioceptive restrictions and perrotary vestibulo-ocular nystagmus were evaluated. The PGrI showed approximated test-retest reliability and convergent and discriminant validity. When only vestibular input was available, mild GrI participants on a tilting platform used effortful hip strategies for balance significantly more than did comparison participants. Rotation testing revealed that mild GrI participants had significantly less low frequency gain and shortened VVS persistence. Combined, these two parameters correlated significantly with PGrI. The PGrI also correlated with problematic spatial orientation, but surprisingly, not to anxiety. Balance/movement issues in GrI are likely due to VVS deficiencies. Additional mechanisms may account for other GrI symptoms. Better understanding of GrI’s pathophysiological basis will be useful in informing the larger health-provider community about this condition.
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Traxler, Albert Anton, i Dorothea Greiling. "Sustainable public value reporting of electric utilities". Baltic Journal of Management 14, nr 1 (7.01.2019): 103–21. http://dx.doi.org/10.1108/bjm-10-2017-0337.
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PurposeThe purpose of this paper is to investigate the status quo of Global Reporting Initiative (GRI)-based sustainable public value (SPV) reporting by electric utilities. Furthermore, the study attempts to find out whether a stock exchange listing and/or a public ownership are positively associated with electric utilities’ reporting regarding their contributions to a sustainable development (SD) or not.Design/methodology/approachAn empirical analysis of sustainability reports published by electric utilities from 28 different countries all over the world is carried out. The investigation is based on a documentary analysis of 83 GRI G4 reports.FindingsThe findings show that electric utilities’ coverage of GRI indicators of the electric utilities sector disclosures varies between, as well as within, the different categories of the GRI guidelines and that the coverage of sector-specific indicators is often lacking behind the general coverage rates. Furthermore, the study reveals that a stock exchange listing is positively associated with electric utilities’ GRI-based SPV reporting. In contrast, public ownership does not show a significant association.Originality/valueElectric utilities have a significant influence on SD. They operate in a regulated environment that is targeted at utilizing electric utilities for economic and environmental public policy objectives. Against that background, the study discusses which issues of SPV creation are reported by electric utilities that use the GRI guidelines and therefore brings together the public value (PV) and the sustainability community.
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Mahesh Kumar, Birajit Mohanty, Madhusudan Narayan i Vadera M L. "Sustainability Reporting Pattern in Pharmaceutical Sector : A Study of Top 10 Economies across the Globe". International Journal of Research in Pharmaceutical Sciences 11, nr 1 (10.01.2020): 460–65. http://dx.doi.org/10.26452/ijrps.v11i1.1842.
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Sustainability reporting is now a mainstream activity of global corporations and is an important issue of the decade. Transparency and accountability for stakeholders are the most demanding issues in pharmaceutical sectors. Companies or Industries can’t survive without sustainable growth. Since most of the stakeholders are aware of recent problems such as community health, climate change, education and development, business sustainability, etc., the demand for disclosures in these areas have also been remarkably increased. Global companies have started business sustainability for economic and non-economic activities of the venture, along with the accountability of external and internal stakeholders towards the goal of sustainable development. This paper examines the sustainability reporting practices of the top 10 economy's pharmaceutical companies across the globe. For this purpose, sustainability reports based on GRI and Non- GRI guidelines for 5 years (2012 to 2016) of the top 10 economy's pharmaceutical companies were collected from the GRI-Database. The number of pharmaceutical companies along with a country name that published sustainability reports has been classified into four categories such as companies with GRI reports are published for 5 years, less than 5 years, Non-GRI reports and mixed reports (GRI &Non-GRI) and a total number of reports published in the given time periods. The results revealed that the sustainability disclosures in Pharmaceutical sectors are dominated by both the 1st and 2nd largest economies across the globe USA, China, and Brazil, and the worst sustainability disclosures are Canada, Italy, Germany, and India. It means pharmaceutical companies in the USA, China, and Brazil are more conscious about sustainability reporting as compare to the rest of the countries of the top 10 economies in the world.
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Akbar, Taufik, i Edi Murdiyanto. "Is Sustainability Report Disclosure Implemented Properly? (A Case Study of Companies Listed in Sri-Kehati Index)". Jurnal Manajemen dan Inovasi (MANOVA) 6, nr 1 (31.01.2023): 58–74. http://dx.doi.org/10.15642/manova.v6i1.1067.
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This study aims to identify sustainability reports conducted by companies listed in the Sri-Kehati index. This is a qualitative research and the GRI standards are a reference in disclosure. The result of the research shows that there is no guarantee that companies listed in the Sri-Kehati index will make a complete disclosure, especially compliance with GRI standards. Too many aspects or reporting standards should be implemented following global standards such as GRI. Based on SRDI calculation, shows that AKR Corporindo, Perusahaan Gas Negara (PGN), Bank BTN, Cikarang Listrindo, Indofood Sukses Makmur, and Semen Indonesia are classified as companies that make disclosures with the highest GRI index. Meanwhile, companies with low disclosures include Bumi Serpong Damai, Telkom, Jasa Marga, Sido Muncul, PP (Persero), Kalbe Farma, and Adi Sarana Armada.
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Tătaru, Ioana-Miruna, Elena Fleacă i Bogdan Fleacă. "Insights on the impact of telecommunication companies on the environment". Proceedings of the International Conference on Business Excellence 14, nr 1 (1.07.2020): 202–13. http://dx.doi.org/10.2478/picbe-2020-0019.
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AbstractTo perform their business operations, telecommunication companies need to consume energy. This paper aims to analyze and compare the energy consumption and their greenhouse gas emissions for there of the biggest telecommunication companies: Vodafone, Orange and Telekom. Although the scientific literature proposed some analysis on the environmental measures that the telecommunication companies have to take, there is a shortage of researchers focused on GRI reporting data and the pairwise comparison method. The authors compared these telecommunication companies’ emissions under the following criteria: energy consumption (GRI 302-1), scope 1 (GRI 305-1), scope 2 (GRI 305-2) and scope 3 (GRI 305-3) greenhouse gas emissions, reduction of emissions (GRI 305-5), using the pairwise comparison method. To reduce their emissions, companies developed a sustainability strategy. This paper will further emphasize what are the plans to reduce emissions for the company which, following the analysis, pollutes the most. To provide an overview of the future of the company which, by the analysis, pollutes the most, the authors have identified and analyzed what are the main actions that the company should take to reduce their impact on the environment. To do so, the authors firstly analyze the causes of the pollution produced by the telecommunication company using Ishikawa diagram. Then, it identifies what are the main organizational processes that can be improved using APQC standardization, to show that the improvement can be made if the organization adjusts their organizational processes. This paper is an enhancement to the studies form the field because it provides a comparative analysis on three of the most competitive telecommunication companies in the world, uses GRI criteria and pairwise comparison method and gives an overview on the next steps for the telecommunication company to reduce their greenhouse gas emissions.
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Floriani, Dinorá Elite, i Maria Tereza Fleury. "O efeito do grau de internacionalização nas competências internacionais e no desempenho financeiro da PME brasileira". Revista de Administração Contemporânea 16, nr 3 (czerwiec 2012): 438–58. http://dx.doi.org/10.1590/s1415-65552012000300007.
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O objetivo deste artigo é identificar a relação entre o Grau de internacionalização (GRI), o desempenho financeiro e o desenvolvimento de competências internacionais das Pequenas e Médias Empresas (PMEs) brasileiras. O aumento do GRI, mediado pelo desenvolvimento das habilidades em lidar com o mercado internacional (Knight & Kim, 2009), assegura competências internacionais que podem distinguir as PMEs com alto GRI das PMEs que operam localmente (Penrose, 1959; Teece, Pisano, & Shuen, 1997). Por meio de uma survey aplicada em 114 empresas de até 200 funcionários (Ministério do Desenvolvimento da Indústria e do Comércio Exterior [MDIC], 2010), esta pesquisa testou a hipótese que o aumento do GRI desenvolve competências internacionais e melhora o desempenho financeiro. Devido à utilização de construtos de natureza complexa, a existência de erros e a necessidade de se identificarem múltiplas relações simultaneamente, a modelagem de equações estruturais (SEM) foi utilizada como técnica estatística. Os resultados indicam que, com o aumento do grau de internacionalização, a PME desenvolve competências internacionais e, assim, apresenta um desempenho superior. A relação de mediação do desenvolvimento de novas competências entre o aumento do GRI e o desempenho financeiro organizacional explora uma nova abordagem nos negócios internacionais, principalmente para as PMEs.
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Al Farooque, Omar, i Helena Ahulu. "Determinants of social and economic reportings". International Journal of Accounting & Information Management 25, nr 2 (2.05.2017): 177–200. http://dx.doi.org/10.1108/ijaim-01-2016-0003.
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Purpose This paper aims to provide new insights on the determinants of social and economic sustainability reportings of multinational enterprises (MNEs) in three Anglo-Saxon countries, mainly Australia, the UK and South Africa, from the perspective of corporate governance, stakeholder and corporate legitimacy. Design/methodology/approach This paper examines stand-alone sustainability reports of 67 large MNEs from three countries available in the Global Reporting Initiative (GRI) website for the period of 2008-2009. It undertakes two distinct methodological approaches: first, principal component analysis (PCA) of GRI guidelines (G3) on social and economic indicators to identify the most appropriate dependent variables, and second, hierarchical multiple regression for the hypotheses testing and finding determinants of respective dependent variables on social and economic reportings. Findings The results from the PCA of GRI guidelines (G3) provide an alternative way of categorizing the social and economic indicators when compared to the categories given by the GRI. Again, the results from hierarchical multiple regression indicate the industry sector as the dominant determinant of social and economic reportings. In particular, the positive, significant association of board independence, assurance and employee performance variables with economic reporting confirms the significant roles of corporate governance, stakeholders and corporate legitimacy in determining economic reporting. The findings also suggest the complementary nature of relevant theories in corporate voluntary disclosures relating to economic performance. However, social reporting shows no such relations, which rather relies more on firm-specific/financial variables of MNEs including firm size and age. Research limitations/implications The sample of this study is limited to two-year periods and large MNEs available in the GRI website with stand-alone sustainability reports only. Practical implications The PCA focuses on most relevant and specific categories of social and economic reportings as opposed to GRI generic categories. The PCA findings also suggest the GRI to contemplate reducing the social and economic indicators for future guidelines. The hierarchical multiple regression results highlight specific areas of emphasis that MNEs should focus on when reporting social and economic information. Originality/value This study adds value to the existing literature on GRI-based social and economic reportings as well as the complementary nature of corporate governance, stakeholders and corporate legitimacy perspectives.
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Núñez, Julio César Gonzabay, Victor Manuel Reyes, Gerardo Antonio Herrera Brunett, Carlos Alberto Deza Navarrete, Víctor William Rojas Lujan i Adriana Gabriela Sequera Morales. "Análisis de la sostenibilidad de una empresa de caña de azúcar en Ecuador". Research, Society and Development 9, nr 11 (3.12.2020): e76091110538. http://dx.doi.org/10.33448/rsd-v9i11.10538.
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Este trabajo analiza de manera exploratoria la sostenibilidad de la Sociedad Agrícola e Industrial San Carlos, S.A., que es una empresa cañicultora líder en el Ecuador. Se realizó un análisis de los indicadores que se reportan en sus memorias anuales en el período 2012 - 2019. Se observa que es una empresa donde se evidencia un esfuerzo por cumplir con los estándares mundiales de certificación ambiental por lo cual pasaron del reporte de memorias o balances sociales de rango amplio [2012 a 2015] a asumir la metodología Global Reporting Initiative (GRI) en su opción Esencial [2016-2019], donde se abordan de manera analítica las dimensiones económica, ambiental y social. Los Índices de Responsabilidad Económica (IRe), Responsabilidad Ambiental (IRa) y de Responsabilidad Social (IRs) reflejan estadios que varían de sostenibilidad intermedia a madura, lo cual refleja un esfuerzo sistemático de buenas prácticas. El contraste de hipótesis con respecto al empleo de las dos metodologías (W-Wilcoxon), indica que los estándares GRI 200 Económicos (-2.475; p-valor 0.00), al igual que los GRI 300 Ambientales (-2.618; p-valor 0.00) y GRI 400 Sociales (-2.574; p-valor 0.00), presentan una diferencia significativa que indica que las valoraciones obtenidas con el empleo de GRI en los años 2016-2019, son significativamente mayores en comparación con el enfoque de Balance Social. Se resalta que el empleo de la metodología GRI ha coadyuvado a una mejora e incremento en los indicadores o contenidos temáticos, lo cual respalda la adopción de la misma, por tanto representa un salto evolutivo para la sostenibilidad de la empresa.
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Song, Guan-yang, Qian-kun Ni, Tong Zheng, Hua Feng, Zhi-jun Zhang i Hui Zhang. "Increased Posterior Tibial Slope Is Associated With Greater Risk of Graft Roof Impingement After Anatomic Anterior Cruciate Ligament Reconstruction". American Journal of Sports Medicine 49, nr 9 (23.06.2021): 2396–405. http://dx.doi.org/10.1177/03635465211018859.
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Background: Increased posterior tibial slope (PTS) has been reported to be associated with irreducible anterior tibial subluxation in extension after anatomic anterior cruciate ligament (ACL) reconstruction (ACLR), which raises concerns about the greater risk of graft roof impingement (GRI) although the tibial tunnel is positioned anatomically. Hypothesis: Increased PTS would be associated with greater risk of GRI after anatomic ACLR. Study Design: Case-control study; Level of evidence, 3. Methods: Between January 2016 and December 2017, a total of 418 consecutive patients were diagnosed as having noncontact ACL injuries and underwent primary anatomic ACLR. Among them, 26 patients had ≥1 of the following features during the second-look arthroscopy: fractured/guillotined bundles at the tibial insertion or cyclops lesion. These patients were confirmed to have GRI and were allocated to the study group. They were also matched 1:2 to 52 control participants without GRI. PTS was measured on true lateral whole-leg radiographs. Intra-articular ACL graft signal intensity was evaluated on postoperative magnetic resonance imaging scans (mean, 32.8 months; range, 26-38 months) and divided into 3 grades (I, good; II, moderate; III, poor) based on degree of GRI. Moreover, anterior subluxation of the lateral compartment (ASLC) and medial compartment (ASMC) in extension relative to the femoral condyles were measured on postoperative magnetic resonance imaging scans and compared between the groups. In addition, predictors of GRI were evaluated using multivariate logistic regression analysis and included body mass index, PTS, pivot-shift test, KT-1000 side-to-side difference, and concomitant meniscal tears. Results: PTS in the study group was significantly higher than that in control group (mean ± SD, 13.8°± 1.5° vs 9.5°± 1.8°; P < .05). In the study group (n = 26), patients with grade III (poor) graft signal intensity (n = 9) showed significantly higher PTS than those with grade II (moderate; n = 17) (16.4°± 1.7° vs 12.4°± 1.3°; P < .05). Moreover, the mean postoperative ASLC and ASMC in extension were significantly larger in the study group than the control group (ASLC, 4.1 ± 1.3 vs 0.8 ± 0.4 mm; ASMC, 4.3 ± 1.5 vs 0.9 ± 0.3 mm; P < .05). Furthermore, the abnormal degree of PTS (≥12°) was determined to be an independent risk factor associated with GRI after anatomic ACLR (odds ratio, 9.0 [95% CI, 3.7-30.2]; P < .001), whereas body mass index, grade of pivot-shift test, KT-1000 side-to-side difference, and concomitant meniscal tears were not. Conclusion: Increased PTS (≥12°) was associated with greater risk of GRI after anatomic ACLR. This may provide additional information for counseling patients with greater risk of GRI.
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Zulfikar, Andi. "DISCLOSURE OF ISR AND GRI INDEX ON SHARIA BANKING IN INDONESIA". NISBAH: JURNAL PERBANKAN SYARIAH 4, nr 1 (9.08.2018): 64. http://dx.doi.org/10.30997/jn.v4i1.1164.
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The purpose of this paper is to examine the effect of sharia governance by sharia supervisory boards and audit committees on the disclosure of the Islamic Social Reporting Index (ISRI) and Global Reporting Index (GRI). Sharia banks are currently using the Social Reporting Index (SRI) and the Global Reporting Index (GRI). These have been researched by previous research that found weaknesses sharia governance in sharia banking sector in Indonesia. This research uses quantitative method by using purposive sampling technique. Analytical techniques used are multiple regression techniques (multiple regression) and Independent Samples T-test. The results of this study found that the role of directors of sharia banks affects the disclosure with the index of ISR, while the sharia supervisory board is influential in disclosure using the GRI index. The result of independent samples T-test found that the disclosure with ISR index is higher compared to GRI index. The implications of this research are the weakness of sharia governance in sharia banking in Indonesia during the study period 2013-2016, so that this can be an input for sharia banking, Bank Indonesia, and sharia supervisory board. This research develops previous research by examining the effect of sharia governance function in optimizing disclosure with ISR and GRI index.
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Bernard, Sneha, Samih Abdelgadir i Lotfi Belkhir. "Does GRI Reporting Impact Environmental Sustainability? An Industry-Specific Analysis of CO2 Emissions Performance between Reporting and Non-Reporting Companies". Journal of Sustainable Development 8, nr 9 (29.11.2015): 190. http://dx.doi.org/10.5539/jsd.v8n9p190.
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<p>The stated goal of the Global Reporting Initiative (GRI) reporting framework is two-fold: to make it easier for organizations to communicate their sustainability performance to stakeholders, and to drive companies to become <em>more</em> sustainable. Our aim in this paper is to assess if GRI-reporting has any direct and positive impact on sustainability performance, and more specifically on CO<sub>2</sub> emissions of the reporting companies. This study is the first that attempts to answer this question in a quantitative and systematic manner. We analyze the CO<sub>2</sub> emissions data from 40 A-level GRI-reporting companies, over a period of six years and across five industry sectors, comparing them with a control group of 24 non-reporting companies, to assess any direct impact of reporting on emissions. We perform an industry-specific analysis of the CO<sub>2</sub> emissions of both reporting and non-reporting companies for each industry sector. We find that amongst all reporting companies and industries, only the Utilities industry exhibits a dramatic decrease in emission intensity between 2007-2012, while the others show only minimal reductions, while the overall absolute emissions levels have grown significantly for both sets of companies. On the more qualitative side, we also note, based on our own experience in undertaking this study, that the GRI reports are not conducive to providing stakeholders with a coherent, user-friendly or transparent structure of a company’s sustainability performance in general, or improvement thereof, concluding that neither of the GRI stated goals are currently attained. Finally, we provide constructive recommendations on how the GRI reporting process could better achieve its stated purpose. Academics, investors and analysts alike might find the review, the analysis as well as the recommendations of this paper useful, as they directly address the core objectives of the GRI reporting process and how it could be improved to have the desirable impact.</p>
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Chowdhury, Ehsanul Huda, Brita Backlund Rambaree i Gloria Macassa. "CSR Reporting of Stakeholders’ Health: Proposal for a New Perspective". Sustainability 13, nr 3 (22.01.2021): 1133. http://dx.doi.org/10.3390/su13031133.
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Purpose: The aim of the paper is to identify and categorize disclosures from the Global Reporting Initiative Sustainability Reporting Standards (GRI Standards) that have direct or indirect influence on health of external or internal stakeholders. Methodology: GRI core and comprehensive disclosures (as part of universal standards and topic-specific standards related to economic, environmental and social topics) that can be used by businesses for CSR reporting were grouped as to have direct or indirect influence on external and internal stakeholders’ health. Findings: The study proposes a systematic way of conceiving GRI standards in terms of direct or indirect influence on the health and well-being of internal and external stakeholders. Originality/Value: This is the first study that provides a classification of core and comprehensive GRI disclosures that have direct or indirect influence on the health of external or internal stakeholders. This classification will allow businesses to easily report those CSR activities that might be of importance to stakeholders’ health promotion.
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Trihatmoko, Huda, Sri Ningsih i Muhammad Raihan Mubaraq. "Standalone Report, Assurance Report, GRI Reporting Framework dan Kualitas Pengungkapan Sustainability Report". Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi 5, nr 2 (14.12.2020): 142. http://dx.doi.org/10.32493/keberlanjutan.v5i2.y2020.p142-156.
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The purpose of this study was to examine the effect of a standalone report, assurance report, and GRI reporting framework on the quality of sustainability report disclosure in companies listed on the Indonesia Stock Exchange in 2016-2018. Measurement of the quality index of the sustainability report disclosure in identifying the item or content of the analysis uses the total quality score of the sustainability report disclosure for each company compared to the absolute maximum disclosure score. The standalone report, assurance report, and GRI reporting framework measurement uses a dummy: 1 if it owns the component and 0 if it does not. The sample of this research is 145 companies selected by purposive sampling method. The results of this study indicate that the standalone report and the assurance report do not affect. Still, the GRI reporting framework has a significant positive effect on the quality of sustainability report disclosureABSTRAKTujuan penelitian ini adalah untuk menguji pengaruh standalone report, assurance report dan GRI reporting framework terhadap kualitas pengungkapan sustainability report pada perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2016-2018. Pengukuran indeks kualitas pengungkapan sustainability report dalam mengidentifikasi item atau isi analisis menggunakan total skor kualitas pengungkapan sustainability report untuk masing-masing perusahaan dibandingkan dengan total skor pengungkapan maksimum. Pengukuran standalone report, assurance report dan GRI reporting framework menggunakan dummy, yaitu 1 jika perusahaan memiliki komponen, dan 0 jika tidak. Sampel penelitian ini adalah 145 perusahaan yang dipilih dengan metode purposive sampling. Hasil penelitian ini menunjukkan bahwa standalone report dan assurance report tidak berpengaruh, namun GRI reporting framework berpengaruh positif terhadap kualitas pengungkapan sustainability report
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Knödlseder, Jürgen. "GRI: The Gamma-Ray Imager mission". Advances in Space Research 40, nr 8 (styczeń 2007): 1263–67. http://dx.doi.org/10.1016/j.asr.2007.07.036.
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Sasse-Werhahn, Laura. "The Practical Wisdom behind the GRI". Humanistic Management Journal 4, nr 1 (12.02.2019): 71–84. http://dx.doi.org/10.1007/s41463-019-00054-w.
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Willett, Robert E. "GRI can give producer an edge". Natural Gas 7, nr 4 (20.08.2008): 16–17. http://dx.doi.org/10.1002/gas.3410070407.
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Webb, David O. "No perfect solution for GRI funding". Natural Gas 9, nr 1 (20.08.2008): 5–8. http://dx.doi.org/10.1002/gas.3410090103.
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Moring, Frederick. "Pipeline competition threatens GRI funding plan". Natural Gas 9, nr 9 (20.08.2008): 22–24. http://dx.doi.org/10.1002/gas.3410090908.
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ORDOÑEZ, Vanesa, Isabel De los Milagros NESCIER, Verónica L. DOVIS, Jorge O. GIECO, Carolina E. BONVIN i María Belén RAINAUDO. "Incidencia de distintas frecuencias de corte en parámetros nutritivos de pasturas de alfalfa (Medicago sativa L.) de distinto grado de reposo invernal". FAVE Sección Ciencias Veterinarias 20, nr 1 (26.02.2021): 16–21. http://dx.doi.org/10.14409/favecv.v20i1.10110.
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El objetivo de este trabajo fue evaluar la calidad nutricional en 3 cultivares de alfalfa, pertenecientes a diferentes grupos de reposo invernal (GRI), sometidos a dos frecuencias de corte, durante un año del cultivo, fundamentado en que es abundante la información existente en estudios realizados en productividad, cobertura y persistencia, no así en la determinación de calidad de forraje sometidos a diferentes frecuencias de cortes y de GRI contrastantes. Se utilizaron tres cultivares (GR6-Verzy), (GR9-Mecha) y (GR10-Ruano). El diseño experimental fue de parcelas divididas con cuatro repeticiones. Se establecieron 2 tratamientos definidos por los intervalos entre cortes: T1: 25 días y T2: 35 días. Estos fueron precisados para las estaciones de primavera, verano y otoño. En invierno el intervalo fue de 45 y 55 días en T1 y T2, respectivamente. Las variables evaluadas fueron: porcentaje de materia seca (% MS), porcentaje de proteína bruta (% PB), porcentaje de fibra detergente neutro (% FDN) y porcentaje de fibra detergente ácido (% FDA). Se encontraron diferencias significativas para todas las variables nutricionales estudiadas, para ambos tratamientos. Se observó interacción entre cultivares y tratamiento para % PB. Los cultivares estudiados con diferentes GRI, no expresaron diferencias significativas en los parámetros de calidad evaluados para ninguna de las frecuencias de corte realizadas. La frecuencia de corte de 35 días arrojó los menores % PB y mayores % FDN y % FDA, por lo cual el forraje resulta para esta frecuencia de menor calidad, llevando a la disminución de la digestibilidad y aprovechamiento de la pastura para el ganado
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Agus Aryaka Darmawan, I. Putu, I. Ketut Puja Wirya Sanjaya i I. Gusti Ayu Intan Saputra Rini. "PENGELOLAAN CORPORATE SOCIAL RESPONSIBILITY (CSR) INTERNAL BERDASARKAN PERSEPSI KARYAWAN HOTEL BINTANG LIMA DI WILAYAH KUTA". Jurnal Riset Akuntansi Warmadewa 1, nr 2 (22.06.2020): 63–72. http://dx.doi.org/10.22225/jraw.1.2.1854.63-72.
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Kesejahteraan karyawan menjadi isu dan fenomena yang menarik tentang CSR, karena pada umumnya CSR hanya dilakukan kepada pihak eksternal seperti masyarakat dan lingkungan sekitar. Penelitian mengenai pengungkapan CSR internal khususnya pada industri perhotelan masih jarang dilakukan. Penelitian ini bertujuan untuk mengetahui kegiatan CSR internal hotel bintang lima di Wilayah Kuta, menganalisis persepsi karyawan hotel tentang kegiatan CSR internal yang dilakukan oleh hotel, serta membandingkan kegiatan CSR internal dengan GRI Standards. Sampel responden dipilih dengan dengan random sampling dan metode pengumpulan data dengan kuesioner, wawancara, dan studi dokumentasi. Teknik analisis data yang digunakan adalah analisis data kualitatif deskriptif dan analisis data kualitatif deskriptif komparatif. Hasil penelitian membuktikan bahwa: 1) Kegiatan CSR internal yang telah dilakukan oleh hotel bintang lima di Wilayah Kuta secara umum meliputi pemberian tanggungan kesehatan dan ketenagakerjaan, menjenguk karyawan yang sedang sakit, memberikan sumbangan kepada karyawan yang sedang berduka cita, memberikan cuti hamil. 2) Persepsi karyawan hotel mengenai kegiatan CSR internal yang dilakukan hotel bintang lima di Wilayah Kuta secara umum setuju bahwa hotel telah melakukan kegiatan CSR internal berdasarkan indikator sosial pada GRI Standards dengan total 9 aspek. 3) Berdasarkan perbandingan antara kegiatan CSR internal dengan GRI Standards, CSR interbal yang telah dilakukan oleh hotel bintang lima di Wilayah Kuta telah sesuai dengan GRI Standards.
Kata Kunci: Kegiatan CSR Internal, Persepsi Karyawan Hotel, Perbandingan Kegiatan CSR Internal dengan GRI Standards.
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Davianti, Arthik, i Octasari Anggi Putri. "GRI 306 (2016): Praktik Pengungkapan Pengelolaan Limbah Pada Industri Tambang Sektor Logam dan Mineral". Owner 6, nr 2 (29.03.2022): 1586–96. http://dx.doi.org/10.33395/owner.v6i2.796.
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This research aim of learning about the disclosures made in the sustainability report based on GRI standards on the company’s CSR activities that focus on waste management. Case occur as a result of inappropriate waste management, especially in the mining industry which has a negative impact on society and the environment. This makes waste management practices as the company's focus related to CSR activities disclosed through sustainability reports according to GRI standards interesting to study. This research applies a qualitative approach using content analysis techniques that focus on the subject and context classified through keywords known as disclosure groups. This study focuses on the metal and mineral sector mining industry listed on the Indonesian stock exchange, especially companies that publish sustainability reports according to GRI standards for the 2018-2020 period. The results of this research are in line with the stakeholder’s theory with show indicate that based on the disclosure group, most of the observed companies have implemented waste management and have made CSR disclosures according to the GRI 306:2016 standards,as a form of corporate responsibility. In conclusion, companies that published sustainability reports based on the GRI standards presented the reports that were complete, informative, and comprable. Accordingly, companies can increase the disclosure of CSR activities especially in term of waste management, to meet the needs of stakeholders.
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Motamedi-Sedeh, Farahnaz, Hoorieh Soleimanjahi, Amir Reza Jalilian, Homayoon Mahravani, Kamalodin Shafaee, Masood Sotoodeh, Hamdolah Taherkarami i Faramarz Jairani. "Development of Protective Immunity against Inactivated Iranian Isolate of Foot-and-Mouth Disease Virus Type O/IRN/2007 Using Gamma Ray-Irradiated Vaccine on BALB/c Mice and Guinea Pigs". Intervirology 58, nr 3 (2015): 190–96. http://dx.doi.org/10.1159/000433538.
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Objectives: Foot-and-mouth disease virus (FMDV) causes a highly contagious disease in cloven-hoofed animals and is the most damaging disease of livestock worldwide, leading to great economic losses. The aim of this research was the inactivation of FMDV type O/IRN/1/2007 to produce a gamma ray-irradiated (GRI) vaccine in order to immunize mice and guinea pigs. Methods: In this research, the Iranian isolated FMDV type O/IRN/1/2007 was irradiated by gamma ray to prepare an inactivated whole virus antigen and formulated as a GRI vaccine with unaltered antigenic characteristics. Immune responses against this vaccine were evaluated on mice and guinea pigs. Results: The comparison of the immune responses between the GRI vaccine and conventional vaccine did not show any significant difference in neutralizing antibody titer, memory spleen T lymphocytes or IFN-γ, IL-4, IL-2 and IL-10 concentrations (p > 0.05). In contrast, there were significant differences in all of the evaluated immune factors between the two vaccinated groups of mice and negative control mice (p < 0.05). The protective dose 50 for the conventional and GRI vaccines obtained were 6.28 and 7.07, respectively, which indicated the high potency of both vaccines. Conclusion: GRI vaccine is suitable for both routine vaccination and control of FMDV in emergency outbreaks.
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Sisaye, Seleshi. "The influence of non-governmental organizations (NGOs) on the development of voluntary sustainability accounting reporting rules". Journal of Business and Socio-economic Development 1, nr 1 (30.04.2021): 5–23. http://dx.doi.org/10.1108/jbsed-02-2021-0017.
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PurposeThe purpose of this paper is to show the impact that non-governmental organizations (NGOs) have on the evolution of Global Reporting Initiative (GRI). GRI is a sustainability report disclosed by business organizations to meet the demands and interests of various stakeholders. These stakeholders’ needs have influenced GRI and its guidelines.Design/methodology/approachThe methodology for this paper is library-based archival research. It is qualitatively and analytically descriptive of prior academic research and published literature on the subject.FindingsSustainability accounting rulemaking has evolved overtime resulting in proliferation of reporting rules. These rules have improved the extent and scope of environmental and economic performances that businesses disclose in GRI.Originality/valueGRI has provided the foundation for integrated reporting (IR). Both GRI and IR have ecological and functional dimensions. Sustainability is functionally inherent in the accounting principle of materiality, when disclosed in external reporting. The ongoing concern of business assumes an organization is systemic and operates as a living entity only when it can provide sustainable performance that benefits stakeholders and society.
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Schürmann, H., G. Schmidt, F. Bertram, C. Berger, S. Metzner, P. Veit, A. Dadgar, A. Strittmatter i J. Christen. "Desorption induced formation of low-density GaN quantum dots: nanoscale correlation of structural and optical properties". Journal of Physics D: Applied Physics 55, nr 14 (5.01.2022): 145102. http://dx.doi.org/10.1088/1361-6463/ac40b9.
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Abstract We report on the formation process of GaN/AlN quantum dots (QDs) which arises after the deposition of 1–2 monolayers of GaN on an AlN/sapphire template followed by a distinct growth interruption (GRI). The influence of the duration of a GRI on the structural and optical properties of the GaN layer has been systematically investigated. QDs develop from initially bulky GaN islands, which nucleate in close vicinity to bundles of threading dislocations (TDs). For prolonged GRIs, a decreasing island size is observed which is consistent with a systematic blue shift of the emission wavelength. In addition, fragmentation of the bulky GaN islands into several smaller islands occurs, strongly dependent on local strain fields caused by TDs as well as on the different facet orientation of the islands. This morphological transition during GRI eventually leads to GaN QD formation, which assemble as clusters with a density of 108 cm−2. Desorption of GaN is identified as the major source for this morphological transition. The GRI time allows for tuning of the QD emission wavelength in the ultraviolet spectral range.
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Allen, Susan M. "Toward an international art library: the growth of the Research Library at the Getty Research Institute, 1979-2002". Art Libraries Journal 27, nr 4 (2002): 25–32. http://dx.doi.org/10.1017/s0307472200012827.
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The Getty Research Institute (GRI) is one of four programs of the J. Paul Getty Trust, an international cultural and philanthropic institution devoted to the visual arts, all of which reside at the Getty Center situated high on a beautiful hilltop in Brentwood, California. (The other programs of the Getty Trust are the J. Paul Getty Museum, the Getty Conservation Institute, and the Getty Grant Program.) From the beginning it was understood that the GRI would develop a research program in the discipline of art history and more generally the humanities, and that a library would support its work. Since its founding the GRI has, in fact, developed a major library as one of its programs alongside those for scholars, publications, exhibitions and a multitude of lectures, workshops and symposia for scholars, students and the general public. What is now known as the Research Library at the GRI has grown to be a significant resource and this article focuses on its history, the building that houses it, its collections and databases, and access to them all.
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Belkhir, Lotfi, Sneha Bernard i Samih Abdelgadir. "Does GRI reporting impact environmental sustainability? A cross-industry analysis of CO2 emissions performance between GRI-reporting and non-reporting companies". Management of Environmental Quality: An International Journal 28, nr 2 (13.03.2017): 138–55. http://dx.doi.org/10.1108/meq-10-2015-0191.
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Purpose The purpose of this paper is to assess whether Global Reporting Initiative (GRI) reporting has any direct and positive impact on environmental sustainability performance, and more specifically on CO2 emissions of the reporting companies. Design/methodology/approach The authors analyze the CO2 emissions data from 40 A-level GRI-reporting companies, over a period of six years and across five industry sectors, comparing them with a control group of 24 non-reporting companies, to assess any direct impact of reporting on emissions. Using one-way analysis of variance statistical analysis, the authors perform a cross-industry analysis of the five-year cumulative change in absolute emissions and emissions intensity for both groups of companies from 2008 to 2012. Findings The authors find that for both metrics, the p-value between the two groups of companies far exceeds the threshold of 0.05, hence strongly favouring the “null hypothesis” that there is no correlation between GRI-reporting and sustainability improvement. More specifically, the authors find that the mean of the five-year cumulative change for the GRI group is an actual increase of about 6 percent in absolute emissions and a decrease of 15 percent emissions intensity, while the mean for non-GRI entities shows a decrease of about 3 percent and a decrease of 17 percent in absolute emissions and emission intensity, respectively. Research limitations/implications The authors are limited by the small sample of companies that have five or more years of reliable reporting of CO2 emissions at Scopes 1 and 2. Nonetheless, a normality test shows that the sample size is sufficiently representative of the entire population. Practical implications The lack of any correlation between GRI reporting, which often consists of the lion share of corporate social responsibility (CSR) investment, and any material improvement in CO2 performance, suggests that the current CSR strategies are futile as far as environmental sustainability is concerned, and hence need to be drastically modified. Originality/value This work is the first of its kind to investigate quantitatively, and using rigorous statistical methods, the correlation between GRI reporting and carbon emissions performance.