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The research analyzes how certain factors such as activity sector, size, and economic‐financial performance can influence the level of disclosure and transparency of sustainability information in special employment centers. This publication is based on an empirical study applying a quantitative methodology in 194 social economy enterprises with data from 2020. The results confirm that companies that disclose sustainability information do so based on GRI standards and in all areas of sustainability. Belonging to certain activity sectors and size influence the disclosure of sustainability information. Also, the results show that assets, operating income, liquidity and economic profitability have an influence. This research contributes to improving the disclosure and transparency of sustainability information in social economy enterprises and provides indicators on management in sustainability aspects, useful for the analysis of subsidy management. [ABSTRACT FROM AUTHOR]

The purpose of this study to analyze the implementation of environmental costs at PT Bukit Asam, Tbk and specifically, its practice at the Cik Ayib mud settling pond mine, Sumatera Selatan. The research method uses a qualitative approach based on secondary data. The study show that environmental costs as the total cost of all estimates required to restore the environment to its original condition is one of the environmental performance indicators related to the general aspects of the GRI standards. The implementation of environmental costs at the mine level is focused on acid mine water management as waste from mining operations. The implementation of environmental costs for the entire mining operations of PTBA is intended for various activities such as reclamation and post-mining activities and PTBA management acknowledges the existence of environmental obligations for reclamation and post-mining as provisions so that it is in accordance with PSAK 57.

Evaluation of waste management practices in leading pharmaceutical companies was conducted using disclosures from their annual and sustainability reports. The study identified differences in practices among the companies and examined the multidimensional nature of waste management. Seven top Indian pharmaceutical companies (Group 'A') listed on the Bombay Stock Exchange (BSE) were selected for analysis. A Waste Management Measurement (WMM) index, based on the 'Global Reporting Initiative (GRI) Sustainability Reporting Standards 2020', resulted across three dimensions: waste generated, waste prevented and diverted, and waste disposed of. Content analysis classified relevant information and mathematical tools quantified the data. Results showed sub-standard performance and significant differences in waste management, particularly in waste generation and disposal. Reporting practices for waste prevention and diversion were consistent among the companies, indicating a focus on these areas. The study also noted selective disclosure practices and a lack of transparency in reporting waste generation. It recommended sector-wide efforts to improve waste management and address climate change and environmental sustainability issues. [ABSTRACT FROM AUTHOR]

Research background: Recently, companies have been increasingly focusing on social responsibility and disclosure. They use a variety of standards to disclose their social responsibility. The prevalence of these practices varies between companies in different countries. In addition, some companies declare CSR reporting standards, while others do not. Stakeholders need to know the characteristics of companies that declare CSR reporting standards. Purpose of the article: This study aims to reveal the factors influencing the choice to declare CSR reporting standards in Baltic public companies. Methods: The choice to declare CSR reporting standards is measured by the fact of CSR reporting standards' declaration and the choice of GRI. The data for dependent variables are collected from non-financial reporting of Baltic public companies by making the content analysis. Company visibility, financial performance, and market expectations are chosen as independent variables. Their data is obtained from the Bloomberg database. Logistic regression models are applied. Findings & value added: Only half of the companies surveyed disclosed the CSR reporting standards used. Estonian public companies prefer GRI standards, and Lithuanian public companies prefer GRI plus UNGC. CSR reporting standards tend to be declared by those public companies that are larger and operate in the "heavy industry" as well as have higher EPS and lower ROA and CAPI. Market expectations are irrelevant to the disclosure of CSR reporting standards. By contrast, GRI standards are used and disclosed by public companies with the same characteristics as those declaring the standards. Still, in this case, age and market expectations are also important factors. Younger and higher market-value companies tend to choose GRI standards. These results reflect managerial behavior based on legitimacy, stakeholder, and signaling theories. Our findings are important to investors, market regulators, policymakers, managers and shareholders. [ABSTRACT FROM AUTHOR]

This paper investigates whether high profit companies are associated with sustainability reporting in terms of Global Reporting Initiative Reports (GRI). A value relevance study was conducted for the Forbes 2000 Global the World's Most Important Companies by using Ordinary Least Squares (OLS) the multiple regression modelling and probit models. Results indicate that profitability seems not to influence sustainability reporting by GRI standards on the analyzed companies, yet significant coefficients have been observed in the case of material industry (negative impact) and utilities industry (positive impact). The results may be useful for further research on the reasons companies chose to disclose sustainability information by using the GRI framework. The paper abstract will be written in Times New Roman, size 10 pt., Italic style. The abstract will be included in a text-box, which is similar to the one which is exemplified in this model. The abstract will be submitted in English version only, and it will contain: - the term “Abstract”; - the text of the abstract. The abstract will be approximately 120-180 words and it should emphasize, by using short and concise sentences, several elements, such as: the paper objectives, the paper background, the research methods, the methods used in data-collecting process, the expected results and the conclusions of the research. The abstract aims to emphasize the relevance and the quality of the research. Thus, it is recommended to avoid using references/footnotes within this paragraph.

The purpose of this research is to analyze the role and correlation between audit committees and internal audit within companies, in the context of environmental, social and governance (ESG) evolution of indicators in the information industry. Design/methodology/approach - This paper aims to understand whether there is a correlation between these 3 indicators (audit committee, internal audit and ESG indicators) and what is the impact on ESG score. The reported data is collected from a sample of companies included in the Refinitiv Eikon database and analyzed using a panel data analysis at both regional and industry levels. The sample is composed of the number 889 companies, from Europe, most of them members of the European Union and covers a period of 4 years, from 2019 to 2022. The results of this study show that AC and internal audit have a significant positive impact on sustainability disclosure, highlighting the positive impact of reporting according to GRI guidelines, the efficiency of internal audit and the independence of the audit committee. This research contributes to the literature on sustainability reporting by information industry companies, in which regulators do not play a dominant role in determining the degree of disclosure. In the future, it will be necessary to have more involvement in determining these companies to have a greater responsibility regarding the transparency of reporting. [ABSTRACT FROM AUTHOR]

This study presents a comprehensive content analysis of sustainability reporting in Greece through an examination of all published and registered reports of Greek organizations according to the Global Reporting Initiative standards. The dimensions of environment, society, and economy are examined through their detailed indicators, and their positive interrelation is identified. The analysis of the issues covered in the sustainability reports reveals the priorities of the organizations in the field of corporate social responsibility—namely, energy, waste, and emissions issues for the environment and safety health, education, and employment issues for society. It also indicates the course of development of sustainability reporting in countries that have passed the initial stage of development but are yet to be considered mature ecosystems in the field of sustainability reporting. [ABSTRACT FROM AUTHOR]

Penelitian ini berjudul Implementasi Standar Global Reporting Initiatives (GRI) di Perusahaan Sektor Jasa. Pelaporan keberlanjutan, yang selaras dengan standar global seperti Standar GRI, telah menjadi sangat penting bagi organisasi di seluruh dunia. Penelitian ini mengkaji penerapan dan efektivitas standar ini dalam berbagai sektor, khususnya industri keuangan dan kesehatan. Dalam penelitian ini, delapan perusahaan diinvestigasi—empat dari masing-masing sektor—untuk menilai bagaimana Standar GRI memandu praktik pelaporan keberlanjutan. Penelitian ini menganalisis sejauh mana ketaatan terhadap standar tersebut dalam mengungkapkan topik ekonomi, lingkungan, dan sosial. Dengan menggunakan analisis perbandingan kualitatif, Laporan Keberlanjutan dikaji secara mendalam. Temuan mengungkapkan tingkat penerapan Standar GRI yang bervariasi, menunjukkan perlunya peningkatan kesadaran dan pelatihan, terutama dalam area pelaporan tertentu. Penelitian ini merekomendasikan program pelatihan bagi organisasi untuk meningkatkan pemahaman dan penerapan Standar GRI. Selain itu, kerjasama antara lembaga regulasi dan asosiasi industri penting untuk merumuskan pedoman khusus sektor, memastikan konsistensi dalam pelaporan keberlanjutan di berbagai industri. Namun, penting untuk dicatat bahwa cakupan penelitian ini terbatas pada sektor keuangan dan kesehatan, sehingga membutuhkan penelitian lanjutan untuk pemahaman yang lebih luas tentang implementasi Standar GRI di berbagai sektor industri. This research is entitled Implementation of Global Reporting Initiatives (GRI) Standards in the Service Sector Companies. Sustainability reporting, aligned with global standards like the GRI Standards, has become imperative for organizations worldwide. This study delves into the application and effectiveness of these standards in diverse sectors, specifically the financial and healthcare industries. Investigating eight companies—four from each sector—this research assesses how GRI Standards guide sustainability reporting practices. The study analyzes the extent of adherence to these standards in disclosing economic, environmental, and social topics. Employing qualitative comparative analysis, Sustainability Reports were meticulously reviewed. Findings unveiled varying degrees of GRI Standards implementation, indicating a need for heightened awareness and training, especially in specific reporting areas. The study recommends investment in training programs for organizations to enhance their grasp and application of GRI Standards. Moreover, collaboration between regulatory bodies and industry associations is vital to formulate sector-specific guidelines, ensuring consistency in sustainability reporting across diverse industries. However, it's crucial to note that the study's scope is limited to the financial and healthcare sectors, warranting further research for a broader understanding of GRI Standards implementation across industries. [ABSTRACT FROM AUTHOR]

This paper investigates whether high profit companies are associated with sustainability reporting in terms of Global Reporting Initiative Reports (GRI). A value relevance study was conducted for the Forbes 2000 Global the World's Most Important Companies by using Ordinary Least Squares (OLS) the multiple regression modelling and probit models. Results indicate that profitability seems not to influence sustainability reporting by GRI standards on the analyzed companies, yet significant coefficients have been observed in the case of material industry (negative impact) and utilities industry (positive impact). The results may be useful for further research on the reasons companies chose to disclose sustainability information by using the GRI framework. The paper abstract will be written in Times New Roman, size 10 pt., Italic style. The abstract will be included in a text-box, which is similar to the one which is exemplified in this model. The abstract will be submitted in English version only, and it will contain: - the term "Abstract"; - the text of the abstract. The abstract will be approximately 120-180 words and it should emphasize, by using short and concise sentences, several elements, such as: the paper objectives, the paper background, the research methods, the methods used in data-collecting process, the expected results and the conclusions of the research. The abstract aims to emphasize the relevance and the quality of the research. Thus, it is recommended to avoid using references/footnotes within this paragraph. [ABSTRACT FROM AUTHOR]

As the Global Reporting Initiative currently provides the most widely used set of voluntary sustainability reporting standards, the question arises as to the extent to which the Initiative's multi‐stakeholder governance is helping towards ending modern slavery in line with the United Nations Sustainable Development Goal 8. Stakeholder theory and examination of the Initiative's sustainability standards are used, to examine the issue. Evidence from the Initiative's set of universal, topic and sector standards reveals that, while forced and child labour are identified as granular material topics for sustainability reporting, the broader concept of modern slavery has not been recognised as a required material theme for disclosure. One recent exception is voluntary publication of three new sector standards, where the modern slavery term appears to be introduced as a symbolic rather than a substantive notion. Main contributions from the research relate to, first, providing a critique of the multi‐stakeholder foundations for governance as used by the Initiative; second, examination of the results of the Initiative's standard setting process in terms of its standards and their incorporation of modern slavery, from a multi‐stakeholder governance perspective with the hope of improving governance in the future. [ABSTRACT FROM AUTHOR]

The reporting of Corporate Environmental Responsibility (CER) shows the commitment of a company to minimize the negative impacts on the environment caused by its operations. This study attempts to analyze the level of compliance in terms of disclosure in CER reporting by companies operating in the oil and gas industry based on the GRI 300 Environmental Standards reporting guidelines. This study uses content analysis. The data were obtained from relevant documents: the annual and sustainability reports. The data were evaluated using coding techniques. The evaluation results show that Indonesia's oil and gas industry companies exhibit low-compliance in terms of disclosure in their CER reportingand a low compliance level in terms of regulations. Future research could investigate different sectors of the Indonesian economy to further analyze the practice of CER reporting in the country. Future research could also use other data sources for content analysis instead of annual and sustainability reports. [ABSTRACT FROM AUTHOR]

The aim of this study is to examine the degree of external de facto harmonization of environmental and social information published in sustainability reports. Hotels sustainability reports are analyzed for data matching the GRI Standards indicators. C-index was used to calculate the degree of harmonization. Findings show that there is a low degree of harmonization of environmental and social information and differences in applying sustainability reporting frameworks. This is the first study examining the sustainability reporting harmonization in the hotel industry Findings also suggest a strong need for industry-specific standards and/or reporting formats.

This article aims to establish an overview of sustainable development practices within organizations in Romania, to analyze how these practices are connected to GRI (Global Reporting Initiative) indexes, and to identify the connection between the efforts made to ensure sustainable processes and the economic performance of the enterprise. Given the ever more prevalent digitalization of the company processes, implementing a sustainability management system and a sustainability monitoring system becomes more accessible, and there is increasing transparency of the information on the activities supporting sustainability. Using the methodology, the authors carried out a quantitative and qualitative analysis of the content of the sustainability reports published by Romanian companies in the top 500 by the number of employees. The economic and financial data on these companies were taken from the topfirme.ro platform. Based on the sustainability reports published by the companies, the sustainability score was calculated using the reported data, according to the GRI (Global Reporting Initiative) standard and analyzed considering the industry in which the organizations operate, specific industries being more sensitive to environmental issues due to certain specificities of their economic activity that is based on processes prone to hurt the environment. During the research, hypotheses were formulated and tested regarding the factors that could influence the reporting of activities in support of sustainability (the sustainability report score and the page count of the sustainability report) and the economic performance of organizations (profit, income). One of the study's conclusions was related to the financial performance of companies expressed by the net profit. It is positively influenced, although to a small degree, but promising in terms of the future of company policies on freedom of association and collective bargaining, expressed in the sustainability report through the GRI index. Regarding the company belonging to a particular industry sector, the research proved that the companies' sustainability policies are not influenced by it, which could point to the idea that sustainability issues are equally crucial for all industries. Furthermore, an essential conclusion of the research is that the performance and the reliability of sustainability policies must be monitored and implemented within an integrated sustainability management system, which would ensure a high level of coherence and transparency of the guidelines, the provided data, but also of the monitoring within companies or by the stakeholders. Finally, the research offers results regarding the interest of Romanian organizations in the measures and actions taken to ensure the sustainable development of the economic environment. [ABSTRACT FROM AUTHOR]

Currently, companies have been assuming the commitment to sustainability by adopting good practices of social responsibility with their stakeholders. Likewise, various international organizations promote initiatives that range from how and what considerations organizations should take into account when incorporating responsible practices in their value chain into their business strategies, to how to inform and render accounts to interested groups. This causes companies to disclose their performance on the management of their economic, social, environmental and governance impacts. The research focuses its objective on analyzing how companies have been integrating responsible initiatives in their information to be disclosed. The reports that the companies send to the Global Reporting Initiative (GRI) repository are used as the universe of analysis to determine the sample between representative Peruvian and Argentine companies. It is concluded that 100% of companies have been integrating the main initiatives of international organizations in their business strategies and reporting using the GRI methodology, however, 78% disclose in an essential and non-exhaustive manner, which implies that it is necessary that international organizations and countries aligned with sustainability strategies continue to encourage companies to adopt greater commitment and transparency in order to issue better quality performance reports for more efficient and effective communication with their stakeholders. [ABSTRACT FROM AUTHOR]

The aim of the paper is to provide an overview of the sensitivity in terms of the preference for using the integrated reporting quality (IRQ) based on the reporting companies’ field of activity. The study focusses on designing a sensitivity analysis relying on the most relevant financial and nonfinancial indicators as required by the stakeholders. They were adjusted by the key factors for the IRQ such as the social, natural, human and intellectual capital. The study has been designed based on the upgrade and in compliance with the connectivity principle as required by the IIRC. The data was collected from the IR examples Database between 2015–2017. The results suggest that based on sensitivity function value, those sectors of activity such as transportation and infrastructure, services and trade have a higher sensitivity preference for the IR due to the quantification of the stakeholders’ interest in terms of performance positive trend indexes. Making use of regressive techniques, the authors undertook an econometrical model for the evaluation of the IRQ that may become very useful for those companies that intend to set in place a sustainable business as it provides them the opportunity of measuring the IRQ.

Corporate Social Responsibility (CSR) disclosures have gained great attention both in media and academic community through years in manufacturing companies. Fewer evidence was provided regarding CSR in pharmaceutical sector due to the characteristics of such firms. In this paper, we shed light on CSR disclosures’ practices adopted by Hikma Pharmaceutical (Plc.). Based on previous literature in the field, we adopt a content analysis of Hikma Plc. CSR disclosures related to the three main fields defined by the Global Reporting Initiative (GRI) standards 2016: Economic standards (GRI 200), such as values of integrity, business ethics through anti-corruption practices, and competitiveness through tax optimisation. Environmental standards (GRI 300), especially ISO14001 certification that specifies the requirements for an environmental management system that an organisation should use to be considered as environmentally responsible. Social Standards (GRI 400), especially those that respect and uphold the principles of human rights of the UK Modern Slavery Act (MSA). Our results show that Hikma Plc. displays a higher level of compliance with GRI international standards, mainly in the social field more than economic and environmental disclosures. Our study can be used as a useful framework for CSR disclosures in the pharmaceutical industry in Jordan and abroad. Our findings help in guiding investors when allocating resources in the pharmaceutical industry and regulators when issuing new standards on CSR policy.

Sürdürülebilirlik raporları işletmelerin ekonomik, sosyal ve çevresel konulardaki etkinliği ve hassasiyetini ortaya koyma aracı olarak karşımıza çıkmaktadır. Çevre muhasebesine ilişkin raporlamadan farklı olarak finansal olmayan ve çevre dışındaki konuları da içeren bu raporların hazırlanmasında GRI standartları önemli oranda kabul görmüş bulunmaktadır. Bu çalışmada BİST 100 endeksindeki şirketler tarafından sürdürülebilirlik raporlarının ne ölçüde yayınlandığı, hangi maddelere yer verildiği, GRI maddeleri ve GRI kategorilerinin sayısının sektörlere göre farklılık gösterme durumu araştırılmıştır. Elde edilen bulgulara göre BİST 100 endeksindeki 46 şirketin sürdürülebilirlik raporu yayınladığı tespit edilmiştir. Ayrıca sektörlere göre GRI madde sayısının farklılık göstermediği; ancak GRI kategori sayılarının anlamlı düzeyde farklılık gösterdiği belirlenmiştir.

This study analyzes the quality of occupational health and safety (OHS) disclosures and their determinants, taking as a sample the reports of 101 European Union (EU) companies included in the official database of the Global Reporting Initiative (GRI) for the year 2018. Content analysis served to build the quality index regarding the companies’ OHS disclosures. The index was then used as a dependent variable in one-way ANOVA and multiple linear regression models. We found that the quality of OHS disclosures is, on average, 12 points out of 30, which is significantly influenced by three determinants: the region of Europe, certification of the OHS management system, and external assurance of the reports. There is higher quality in Northern Europe, followed by Southern Europe, compared to Central and Eastern Europe, and Western Europe. [ABSTRACT FROM AUTHOR]

Copyright of Zeszyty Teoretyczne Rachunkowości is the property of Stowarzyszenie Ksiegowych w Polsce Rada Naukowa and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Business enterprises have to report their activities to stakeholders in order to provide corporate transparency. Non-financial corporate reports provide a comprehensive coverage of environmental, socioeconomic, labor, health, and human rights issues. In the paper the author argues that a uniform definition of a sector-specific human rights issue in reporting frameworks, rather than self-identification by enterprises of salient human rights issues, would help to achieve standardization and thus the possibility of sanctions in the event of false or misleading reporting. The author analyzes existing international and regional non-financial reporting instruments regarding the human rights included in it. The main content issues of non-financial reporting are derived and given requirements to improve them. The author further analyzes whether the two main frameworks for human rights reporting (the GRI Standards and the UNGPs Reporting Framework) currently meet the requirements for content defined in the paper and, if not, how they can be changed.

The paper aimed to develop proposals to increase the informativeness and comparability of non-financial reporting indicators on the social aspects of doing business in compliance with the Global Reporting Initiative (GRI) Standards to provide information on the phenomenon of corporate social responsibility (CSR) and maintaining the trust of stakeholders in social business initiatives. The analysis and the system method, generalization and classification, comparison, and description were used as research methods. The statistical data and proposed indicators were presented with graphical and tabular methods. The authors used data from the International Labor Organization, Eurostat, and international audit companies in 2012-2020 to identify social problems that were not adequately reflected in non-financial reporting. The authors have found that expanding the capabilities of the comparative analysis of non-financial reporting content helps increase stakeholders' trust. In this connection, it is proposed to increase the number of indicators in GRI 400 series (Social topics) in quantitative, cost, and relative terms using the criterion of being beyond the standard norms that regulate economic, legal, and social relations. This paper is based on the previous studies of non-financial reporting and CSR to develop an integrated framework for constructing GRI 400 non-financial reporting indicators that meet the criteria of comparability and relevance to CSR principles. Using the proposed GRI's performance indicators companies can prove their true adherence to CSR principles, not only their law-abiding behaviour in the social area. [ABSTRACT FROM AUTHOR]

The aim of this study is to examine the degree of external de facto harmonization of environmental and social information published in sustainability reports. Hotels sustainability reports are analyzed for data matching the GRI Standards indicators. C-index was used to calculate the degree of harmonization. Findings show that there is a low degree of harmonization of environmental and social information and differences in applying sustainability reporting frameworks. This is the first study examining the sustainability reporting harmonization in the hotel industry Findings also suggest a strong need for industry-specific standards and/or reporting formats. [ABSTRACT FROM AUTHOR]

The spread of the concept of sustainable development has meant that human capital is an important area of non-financial reporting. However, the complexity and multidimensionality of this category mean that employee reporting and the indicators used for it are very diverse. The purpose of the article is to assess the comparability of non-financial disclosures about human capital in the reports of selected companies listed on the Warsaw Stock Exchange. This article supplements the existing scientific achievements related to non-financial reporting, identifying the dysfunctional area of comparability. For the purposes of this study, the following research methods were used: a literature review, analysis of legal regulations, analysis of secondary data in the form of non-financial reports, as well as induction and synthesis meth- ods used in formulating applications. The ten largest companies listed in the WIG-20 index were selected for the study. The research covered non-financial reports for 2019. The study was divided into five stages, which reflect five categories of disclosures on employee issues, i.e., the level of employment and salary, relations with employees and freedom of association, occupational health and safety, development and education, and diversity and equal opportunities. Within each category, a maximum of three non-financial measures have been defined. The study confirmed that none of the non-financial reports analyzed in any of the categories were fully comparable.

Este estudo analisa a qualidade das divulgações de saúde e segurança no trabalho (SST) e as suas determinantes, tendo como amostra os relatórios de 101 empresas da União Europeia (UE) integrantes da base de dados oficial da Global Reporting Initiative (GRI), para o ano de 2018. A análise de conteúdo permitiu a construção do índice de qualidade das divulgações de SST das empresas, posteriormente utilizado como variável dependente dos modelos ANOVA de um fator e de regressão linear múltipla. Concluiu-se que a qualidade das divulgações de SST é, em média, de 12 pontos em 30, sendo significativamente influenciada por três determinantes: a região da Europa, a certificação no sistema de gestão de SST e a detenção de garantia externa nos relatórios. Verificou-se a maior qualidade na região do Norte da Europa, seguindo-se a do Sul da Europa, em face à da Europa Central e Oriental e à Europa Ocidental.

This study aims to see the value relevance ​​of CSR Disclosure. The object of this research is all companies listed on the IDX in 2020 which publish an annual report with 352 observation companies. The data used is taken from the company’s annual report by using purposive sampling. This study examines the effect of CSR Disclosure on value relevance with board diversity (gender, age, and education) as the moderating variable. By using statistical descriptive tests and regression analysis, it is ensured that CSR Disclosure does not affect the value of relevance, meaning that it does not affect the reactions and considerations of investors’ decisions. The moderating variable also cannot provide a significant influence on CSR Disclosure and its effect on the value relevance. This is because of investors’ considerations that are still focused on the company’s financial performance compared to the company’s non-financial performance companies. The contribution of this research can be used as reference in decisions and policies in the company’s annual reporting to influence market reactions to information disclosure. In addition, it can also be used as a reference for the regulators to pay more attention to the CSR disclosure of the companies to be more thorough.

Motivation: The dissemination of the concept of sustainable development has resulted in the social issue becoming an important area of non-financial reporting. However, the complexity and multidimensionality of this category mean that the indicators used for this are very diverse. The literature on this subject includes numerous publications, but there is lack of answer to the question: are the social category disclosures presented in non-financial reports comparable? Aim: The aim of the paper is an assessment of the comparability of non-financial disclosures in the social area in reports of selected companies listed on the Warsaw Stock Exchange. The ten largest companies listed in the WIG-20 index were selected for the study. The study covered non-financial reports for 2019. The study was divided into five categories: (I) Human Rights, (II) Local Communities and Community Engagement, (III) Supplier Social Assessment, (IV) Customer Privacy, and (V) Other, within each, based on GRI Standards, up to three non-financial indicators have been defined. Results: The conducted empirical study confirmed that the analysed non-financial reports were not fully comparable in any of the five categories of disclosures. Moreover, in many reports verbal description dominated, with a relatively small share of information expressed in numbers and/or percentages, which in turn creates a field for narration. Non-financial reporting requires an appropriate balance between descriptive reporting and quantified information. This also applies to the disclosure of information on social issues. In this light, it seems necessary to lobby and then start legislative work aimed at increasing the comparability of non-financial reports. [ABSTRACT FROM AUTHOR]

Copyright of BES Journal: International Journal of Business & Economic Studies is the property of BES Journal - International Journal of Business & Economic Studies and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Universities are increasingly being asked to contribute to addressing the significant local and global challenges, such as those identified in the 2030 Agenda. Set in this framework, universities need to account for the social value they generate through their activities, particularly from the perspective of their contribution to different stakeholders. This approach requires, first of all, that the main stakeholders are identified. Relationship and dialogue mechanisms then need to be established which can help guide universities to choose activities which can better meet the needs of their stakeholders. The current paper analyses the potential of integrated reports, and triple bottom line reports, as an instrument for reporting on aspects that go beyond the financial sphere, including economic, social and environmental aspects. Specifically, the paper focuses on studying the viability of the Global Reporting Initiative (GRI) for reporting the value that European universities generate for their stakeholders. The results show, firstly, that the universities in the sample do not sufficiently address these questions in their reports. Internal stakeholders are prominent in their reports, with the interaction between them and the universities being generally unidirectional. References to value generated are limited, and usually refer to the economic value. However, some examples of good practices are identified that could be used to improve standards of reporting, especially in universities committed to integrated reporting initiatives, in order to better reflect the social value.

Universities are increasingly being asked to contribute to addressing the significant local and global challenges, such as those identified in the 2030 Agenda. Set in this framework, universities need to account for the social value they generate through their activities, particularly from the perspective of their contribution to different stakeholders. This approach requires, first of all, that the main stakeholders are identified. Relationship and dialogue mechanisms then need to be established which can help guide universities to choose activities which can better meet the needs of their stakeholders. The current paper analyses the potential of integrated reports, and triple bottom line reports, as an instrument for reporting on aspects that go beyond the financial sphere, including economic, social and environmental aspects. Specifically, the paper focuses on studying the viability of the Global Reporting Initiative (GRI) for reporting the value that European universities generate for their stakeholders. The results show, firstly, that the universities in the sample do not sufficiently address these questions in their reports. Internal stakeholders are prominent in their reports, with the interaction between them and the universities being generally unidirectional. References to value generated are limited, and usually refer to the economic value. However, some examples of good practices are identified that could be used to improve standards of reporting, especially in universities committed to integrated reporting initiatives, in order to better reflect the social value. [ABSTRACT FROM AUTHOR]

Corporate Social Responsibility (CSR) disclosures have gained great attention both in media and academic community through years in manufacturing companies. Fewer evidence was provided regarding CSR in pharmaceutical sector due to the characteristics of such firms. In this paper, we shed light on CSR disclosures' practices adopted by Hikma Pharmaceutical (Plc.). Based on previous literature in the field, we adopt a content analysis of Hikma Plc. CSR disclosures related to the three main fields defined by the Global Reporting Initiative (GRI) standards 2016: Economic standards (GRI 200), such as values of integrity, business ethics through anti-corruption practices, and competitiveness through tax optimisation. Environmental standards (GRI 300), especially ISO14001 certification that specifies the requirements for an environmental management system that an organisation should use to be considered as environmentally responsible. Social Standards (GRI 400), especially those that respect and uphold the principles of human rights of the UK Modern Slavery Act (MSA). Our results show that Hikma Plc. displays a higher level of compliance with GRI international standards, mainly in the social field more than economic and environmental disclosures. Our study can be used as a useful framework for CSR disclosures in the pharmaceutical industry in Jordan and abroad. Our findings help in guiding investors when allocating resources in the pharmaceutical industry and regulators when issuing new standards on CSR policy. [ABSTRACT FROM AUTHOR]

The aim of the paper is to provide an overview of the sensitivity in terms of the preference for using the integrated reporting quality (IRQ) based on the reporting companies' field of activity. The study focusses on designing a sensitivity analysis relying on the most relevant financial and nonfinancial indicators as required by the stakeholders. They were adjusted by the key factors for the IRQ such as the social, natural, human and intellectual capital. The study has been designed based on the upgrade and in compliance with the connectivity principle as required by the IIRC. The data was collected from the IR examples Database between 2015-2017. The results suggest that based on sensitivity function value, those sectors of activity such as transportation and infrastructure, services and trade have a higher sensitivity preference for the IR due to the quantification of the stakeholders' interest in terms of performance positive trend indexes. Making use of regressive techniques, the authors undertook an econometrical model for the evaluation of the IRQ that may become very useful for those companies that intend to set in place a sustainable business as it provides them the opportunity of measuring the IRQ. [ABSTRACT FROM AUTHOR]

Business enterprises have to report their activities to stakeholders in order to provide corporate transparency. Non-financial corporate reports provide a comprehensive coverage of environmental, socio-economic, labor, health, and human rights issues. In the paper the author argues that a uniform definition of a sector-specific human rights issue in reporting frameworks, rather than self-identification by enterprises of salient human rights issues, would help to achieve standardization and thus the possibility of sanctions in the event of false or misleading reporting. The author analyzes existing international and regional non-financial reporting instruments regarding the human rights included in it. The main content issues of non-financial reporting are derived and given requirements to improve them. The author further analyzes whether the two main frameworks for human rights reporting (the GRI Standards and the UNGPs Reporting Framework) currently meet the requirements for content defined in the paper and, if not, how they can be changed. [ABSTRACT FROM AUTHOR]

Within the 2030 Agenda, the United Nations have explicitly required that the Member States introduce within their jurisdictions new forms of regulations about non‐financial reporting practices. The aim of this paper is to investigate the effects related to the transposition of Directive 2014/95/EU by analyzing firm‐level, governance‐level, and report‐level determinants of business reporting on the Sustainable Development Goals (SDGs). To conduct such an analysis, this study defines and introduces the SDG Reporting Score (SRS)—a qualitative proxy representing a firm orientation toward SDG reporting. The study sample includes the non‐financial reports of 153 Italian Public Interest Entities. The results show a positive relationship between a firm's SRS and various determinants, such as the presence of independent directors on the board, expertise with non‐financial reporting, and length of the report. Finally, the highest levels of SRS are achieved by firms operating in environmental sensitive sectors. [ABSTRACT FROM AUTHOR]

The purpose of this study is to reveal to what extent to which independent auditing firms that provide assurance to sustainability reports attach importance to their own sustainability. In addition, it has been tried to determine to what extent sustainability dimensions are included in the reports published by these independent auditing firms. In this context, sustainability reports published by the independent auditing firms operating in Turkey were reviewed with content analysis. The disclosures in the reports were evaluated according to the GRI Standards and the sustainability disclosure score for the reports was calculated. In conclusion, in Turkey, where it operates 334 independent auditing firms, it has found that only five sustainability reports published by the two auditing firms. In addition, it has been determined that no confirmation or assurance has been given for the accuracy of the information contained in the reports reviewed within the scope of the research. Finally, it was concluded that they do not show sufficient interest in the importance of the sustainability of independent auditing firms in Turkey. [ABSTRACT FROM AUTHOR]

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