The Significance of the Gri (Global Reporting Initiative) Standard in Reporting of Environmental Information. The Analysis of Polish Banking Sector in the Face of Regulatory Changes

Zabawa, Justyna

doi:10.12775/cjfa.2018.012

Cited by 2 publications

(1 citation statement)

References 7 publications

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“…Untuk memberikan suatu pedoman pelaporan keberlanjutan yang dapat digunakan secara universal, Global Sustainability Standards Board (GSSB) menerbitkan Global Reporting Initiative (GRI). Standar GRI bertujuan untuk membantu organisasi dalam melaporkan kinerja keberlanjutan mereka secara transparan dan konsisten (Zabawa, 2018). Standar ini mencakup berbagai aspek keberlanjutan, termasuk lingkungan, sosial, dan ekonomi.…”

Section: Pendahuluanunclassified

Pengungkapan Emisi Gas Rumah Kaca Pada Laporan Keberlanjutan Perusahaan Di Indonesia

Pratama. MR,

Zaman,

Firmansyah

2023

Akuntansiku

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Fenomena pemanasan global dan perubahan iklim kian meningkat baik secara global maupun nasional. Berbagai upaya telah dilakukan oleh setiap negara untuk menanggulangi permasalahan tersebut. Di sektor korporasi, terdapat adanya dorongan dalam penyajian informasi aktivitas perusahaan yang berkaitan dengan lingkungan. Laporan keberlanjutan merupakan penyajian informasi kuantitatif dan kualitatif terkait dengan aktivitas perusahaan yang meliputi aktivitas ekonomi, sosial dan lingkungan. Salah satu bagian dari informasi lingkungan dalam laporan keberlanjutan adalah pengungkapan emisi Gas Rumah Kaca (GRK). Penelitian ini bertujuan untuk mengulas perkembangan pengungkapan emisi GRK di Indonesia dan peran GRI 300 dalam membantu perusahaan untuk mengungkapkan emisi GRK. Penelitian ini menggunakan metode scoping review dengan menggunakan alat bantu berupa aplikasi seperti Publish or Perish dalam pencarian literatur, yang kemudian dilakukan analisis dengan menggunakan teknik analisis tematik dan dijelaskan secara naratif. Penelitian ini menunjukkan bahwa saat ini pengungkapan emisi GRK masih belum optimal di Indonesia walaupun saat ini telah terdapat pedoman dalam standar GRI 300. Penyediaan laporan keberlanjutan termasuk penyajian infomasi GRK dianggap suatu kewajiban yang harus dipenuhi oleh perusahaan saat ini mengingat belum terdapat standar baku yang digunakan oleh seluruh perusahaan. Selain itu, saat ini masih belum terdapat sanksi yang dikenakan kepada peruashaan apabila tidak menyajikan informasi tersebut.

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Section: Pendahuluanunclassified

Pengungkapan Emisi Gas Rumah Kaca Pada Laporan Keberlanjutan Perusahaan Di Indonesia

Pratama. MR,

Zaman,

Firmansyah

2023

Akuntansiku

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ESG Reporting of Commercial Banks in Poland in the Aspect of the New Requirements of the Directive on Corporate Reporting in the Field of Sustainable Development (CSRD)

Matuszak-Flejszman,

Łukaszewski,

Banach

2024

Sustainability

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For several years, commercial banks in Poland have been reporting activities related to the impact on the environment, society, and corporate governance (ESG). However, only new guidelines, mandatory for many entities, including banks, will allow for comparing these reports, which will be of great importance mainly for investors. The forms of these reports were and still are different, difficult to compare in individual years, and difficult to compare between banks. The article aims to present the banks’ preparation for the new reporting rules based on the latest ESG reports. The research was conducted in four groups of commercial banks operating in Poland. These are the largest companies listed in the WIG Banks sub-index of the Warsaw Stock Exchange. Gaps in the preparation of these banks for non-financial reporting were identified. The non-financial reports of the banks studied have significant information potential that can be used by various stakeholder groups, including investors, customers, employees, regulators, and local communities. However, the comparability of ESG reports is one of the key challenges faced by both reporting banks and users of these reports. The research results can be used both in scientific works and by bank representatives to improve non-financial reports.

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The Significance of the Gri (Global Reporting Initiative) Standard in Reporting of Environmental Information. The Analysis of Polish Banking Sector in the Face of Regulatory Changes

Abstract: the significance of the gri (global reporting initiative) standard in reporting of environmental information the analysis of polish banking sector in the face of regulatory changes

Cited by 2 publications

References 7 publications

Pengungkapan Emisi Gas Rumah Kaca Pada Laporan Keberlanjutan Perusahaan Di Indonesia

Pengungkapan Emisi Gas Rumah Kaca Pada Laporan Keberlanjutan Perusahaan Di Indonesia

ESG Reporting of Commercial Banks in Poland in the Aspect of the New Requirements of the Directive on Corporate Reporting in the Field of Sustainable Development (CSRD)

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