Scoring of Sustainability Reports with GRI-G4 Economic, Environmental, and Social Performance Indicators: A Research on the Companies Preparing Sustainability Report in Turkey

Gümrah, Abdurrahman; Tanç, Şükran Güngör; Tanç, Ahmet

doi:10.1007/978-981-13-3203-6_8

Cited by 1 publication

(1 citation statement)

References 23 publications

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“…The sample companies also have criteria, namely reporting financial statements and annual reports consistently from 2016 to 2019 and reporting social responsibility activities according to the G4 global reporting initiative (GRI) index consistently. We chose the GRI-G4 index as a criterion because GRI has a substantial and critical structure in the area of sustainability reporting as well as generally accepted standards and demonstrates a strong dedication to environmental issues (Barkemeyer et al, 2015;Del Mar Alonso-Almeida et al, 2014;Gümrah et al, 2019). In addition, the GRI index was chosen because it is acceptable in all types of industries and is the most comprehensive in terms of economic, environmental and social aspects (Wilburn & Wilburn, 2013).…”

Section: Methodsmentioning

confidence: 99%

Does Board of Directors Independence Behave Opportunistically or Ethically? Study Corporation Social Responsibility and Earning Management in Indonesia

Taufik

Benhans

2021

jrap

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ABSTRACT This paper explores the opportunistic issues of EM and ethical issues of CSR where we aim to examine the relationship between CSR and EM and involve the role of BOD independence. Investigation of the relationship using corporate social performance theory where the research sample is a company that publishes sustainability reporting - GRI index for the period 2016 to 2019 in Indonesia. CSR does not affect EM, on the contrary, BOD independence has a positive and significant effect on EM. That is, BOD independence behaves opportunistically. Another finding is that BOD independence does not strengthen or weaken the relationship between CSR and EM. Therefore, despite being opportunistic, BOD independence does not use CSR as a reflection of ethical values to cover EM practices. This paper contributes to showing that BOD independence has 2 characters, namely opportunist on the one hand and ethical on the other.

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