Survey of Sustainability Reporting Integrated into Annual Reports of Estonian Companies for the Years 2007-2010: Based on Companies Listed on Tallinn Stock Exchange as of October 2011

Gurvitš, Natalja; Инна, Сидорова

doi:10.5176/2251-1997_af27

Cited by 13 publications

(14 citation statements)

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“…A framework in lines of GRI‐G4 standards is made to conduct the analysis, taking into account the intra firm comparisons for the past years and the coverage in reports regarding the parent company and the strategic business units they possess. Analysis of sustainability reports as per GRI has also been conducted by (Boiral, ; Chen et al, ; Gurvitsh & Sidorova, ; Isaksson & Steimle, ; Kozlowski, Searcy, & Bardecki, ; Kumar & Devi, ; Labuschagne, Brent, & Van Erck, ; Piecyk & Björklund, ; Schneider, Wilson, & Rosenbeck, ) in the past as GRI promotes the use of sustainability reporting as a way for organizations to become more sustainable and contribute towards sustainable development(Khan, Azizul Islam, Kayeser Fatima, & Ahmed, ).…”

Section: Objectives and Methodologymentioning

confidence: 99%

Sustainability reporting practices in India: A study of selected conglomerates

Poddar¹,

Narula

2018

Strategic Change

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The evolutionary trends exhibit journey of companies toward sustainability of the major conglomerates, offering a learning for other smaller companies. This article investigates the sustainability reporting practices of selected Indian conglomerates based on the Global Reporting Initiatives (GRI) guidelines. The cases have been selected on the basis of data on market capitalization (based on Bombay Stock Exchange database) and number of reporting years (based on GRI Disclosure database). The study reveals characteristics and trends of reporting practices and also traces the path of sustainability journey in terms of evolution and advancement. A comparison of reporting on economic, environmental, and social indicators has been made and the results of the cases have also been also presented in a cumulative manner. The study opens new vistas for further researchers in understanding the process of sustainability reporting in India and is also helpful for practitioners foraying into writing sustainability reports.to sustainability in the Indian context and Global Reporting Initiative (GRI). Section 3 highlights the objectives and methodology of the study. Section 4 presents the evolutionary patterns and profiling of the companies followed by analysis of the indicators in section 5.Section 6 provides conclusions drawn out the study. Finally, the article ends with the discussion regarding the limitations and outline areas for future studies in section 7.

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Section: Objectives and Methodologymentioning

confidence: 99%

Sustainability reporting practices in India: A study of selected conglomerates

Poddar¹,

Narula

2018

Strategic Change

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“…Babič and Biloslavo (2011) analysed sustainability reporting by Slovenian companies and found similar results for Slovenian organisations. The study of Gurvitsh and Sidorova (2012) examined social and environmental accounting disclosures in the annual reports of companies listed at Tallinn Stock Exchange. The paper of Dagilienė and Leitonienė (2012) and Dagilienė and Gokienė (2011) analyses issues of corporate social reporting development in Lithuania.…”

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confidence: 99%

Status Quo and Future Development of Sustainability Reporting in Central and Eastern Europe

Horváth¹,

Pütter²,

Dagilienė³

et al. 2017

JEEMS

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Reporting on corporate social responsibility (CSR) has broadened widely within the last decade. A great deal of research on sustainability reporting (SR) has focused on American and Western Europe companies. Only fragmentary studies exist that compare reporting patterns of CEE countries. There is substantial room for investigating how and to what extend companies in CEE disclose sustainability information. This study examined the reporting behaviour of the 50 largest companies in nine CEE countries and two WE countries in order to investigate the practice and divergence of sustainability reporting in CEE countries.

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“…O GRI constitui-se em um conjunto de diretrizes para relatórios de sustentabilidade, de caráter não governamental, que abrange as dimensões econômica, social e ambiental (Castro et al, 2010). O GRI é considerado uma das ferramentas de comunicação mais completas e difundidas sobre as práticas socioambientais, visando ao desenvolvimento econômico sustentável (Gurvitsh & Sidorova, 2012;Lozano & Huisingh, 2011…”

Section: Griunclassified

Assegurar ou não assegurar? Eis a questão: uma análise dos fatores associados à asseguração dos relatórios de sustentabilidade

Silveira

Ferreira

Farias

et al. 2019

Race

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Asseguração é processo voluntário de verificação externa que objetiva atribuir confiabilidade e transparência às informações contidas nos Relatórios de Sustentabilidade (RS). Desse modo, esta pesquisa teve por objetivo verificar os fatores que estão associados à asseguração dos RS. A amostra deste estudo compreende as empresas listadas no índice IBrX-100 da B3 no período de 2011 a 2015. Por meio da técnica de Análise de Correspondência (Anacor) realizou-se o Teste Qui-quadrado entre as variáveis: Impacto, Ativo, Receita Líquida, ROA, ROE, Endividamento, ADR, Setor Regulado, ISE, Governança Corporativa, Auditoria e GRI e a asseguração dos RS em cada ano. E para visualizar as associações, por meio de mapas perceptuais, utilizou-se a Análise de Homogeneidade (HOMALS). De acordo com os resultados, quatro variáveis se mostraram mais associadas à asseguração dos RS em todos os anos: Setor Regulado, ISE, GRI e Auditoria. Esses achados sugerem que as empresas atuantes em setores regulados e com maiores práticas de sustentabilidade estão mais associadas à asseguração dos RS. Além disso, a asseguração é realizada em sua maioria por empresas de auditoria, e o padrão mais utilizado na elaboração dos relatórios é o GRI.

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Survey of Sustainability Reporting Integrated into Annual Reports of Estonian Companies for the Years 2007-2010: Based on Companies Listed on Tallinn Stock Exchange as of October 2011

Cited by 13 publications

References 0 publications

Sustainability reporting practices in India: A study of selected conglomerates

Sustainability reporting practices in India: A study of selected conglomerates

Status Quo and Future Development of Sustainability Reporting in Central and Eastern Europe

Assegurar ou não assegurar? Eis a questão: uma análise dos fatores associados à asseguração dos relatórios de sustentabilidade

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