scholarly journals PEMODELAN PETA MATERIALITAS INFORMASI PADA LAPORAN KEBERLANJUTAN PERUSAHAAN (Suatu Tinjauan Mengenai Pelaporan Keberlanjutan Industri Perbankan di Indonesia)

2017 ◽  
Vol 2 (2) ◽  
Author(s):  
Putu Sukma Kurniawan
Keyword(s):  
Banking Industry ◽  
Stock Exchange ◽  
Corporate Sustainability ◽  
Sustainability Reporting ◽  
Global Reporting Initiative ◽  
Fourth Generation ◽  
New Paradigm ◽  
Reporting Standard ◽  
Material Information ◽  
Sustainability Report

Corporate sustainability report has become a new paradigm in the evolution of corporate reporting. This study aims to create a map of information materiality contained in the sustainability report of the banking industry in Indonesia.The method used is analyze content of sustainability reports of the banking industry in Indonesia. Data collection is done by looking for secondary data through page of Indonesia Stock Exchange or company official website. Data analysis was done descriptively by analyzing the contents of sustainability report. The analysis is done by comparing the contents of the sustainability report with the disclosure items contained in the GRI G4 reporting standard (Fourth Generation of Global Reporting Initiative), especially in GRI G4 Sector Disclosures Financial Services.The results of this study produce maps containing material information in the sustainability report of the banking industry. The results of this study may contribute to the management of the company to identify the material information that can be submitted to the company's stakeholders. Keyword : Map of Information Materiality, Sustainability Reporting, Sustainability Report, Banking Industry

scholarly journals PEMODELAN PETA MATERIALITAS INFORMASI PADA LAPORAN KEBERLANJUTAN PERUSAHAAN (Suatu Tinjauan Mengenai Pelaporan Keberlanjutan Industri Perbankan di Indonesia)

2017 ◽  
Author(s):  
Putu Sukma Kurniawan
Keyword(s):  
Financial Services ◽  
Banking Industry ◽  
Corporate Sustainability ◽  
Global Reporting Initiative ◽  
Fourth Generation ◽  
Corporate Management ◽  
New Paradigm ◽  
Reporting Standard ◽  
Material Information ◽  
Sustainability Report

Corporate sustainability report has become a new paradigm in the evolution of corporate reporting. Corporate sustainability report is a form of corporate management responsibility to all of the stakeholders. This study aims to create a map of information materiality contained in the sustainability report of the banking industry in Indonesia.The method used is analyze content of sustainability reports of the banking industry in Indonesia. Data collection is done by looking for secondary data through page of Indonesia Stock Exchange or company official website. Data analysis was done descriptively by analyzing the contents of sustainability report. The analysis is done by comparing the contents of the sustainability report with the disclosure items contained in the GRI G4 reporting standard (Fourth Generation of Global Reporting Initiative), especially in GRI G4 Sector Disclosures Financial Services. The results of this study produce maps containing material information in the sustainability report of the banking industry. The results of this study may contribute to the management of the company to identify the material information that can be submitted to the company's stakeholders.

scholarly journals PEMODELAN PETA MATERIALITAS INFORMASI PADA LAPORAN KEBERLANJUTAN PERUSAHAAN (Suatu Tinjauan Mengenai Pelaporan Keberlanjutan Industri Perbankan di Indonesia)

2017 ◽  
Author(s):  
Putu Sukma Kurniawan
Keyword(s):  
Financial Services ◽  
Banking Industry ◽  
Corporate Sustainability ◽  
Global Reporting Initiative ◽  
Fourth Generation ◽  
Corporate Management ◽  
New Paradigm ◽  
Reporting Standard ◽  
Material Information ◽  
Sustainability Report

Corporate sustainability report has become a new paradigm in the evolution of corporate reporting. Corporate sustainability report is a form of corporate management responsibility to all of the stakeholders. This study aims to create a map of information materiality contained in the sustainability report of the banking industry in Indonesia.The method used is analyze content of sustainability reports of the banking industry in Indonesia. Data collection is done by looking for secondary data through page of Indonesia Stock Exchange or company official website. Data analysis was done descriptively by analyzing the contents of sustainability report. The analysis is done by comparing the contents of the sustainability report with the disclosure items contained in the GRI G4 reporting standard (Fourth Generation of Global Reporting Initiative), especially in GRI G4 Sector Disclosures Financial Services. The results of this study produce maps containing material information in the sustainability report of the banking industry. The results of this study may contribute to the management of the company to identify the material information that can be submitted to the company's stakeholders.

scholarly journals An Analysis of Information Materiality on Corporate Sustainability Report Using Information Materiality Map: A Review in Mining Industry in Indonesia

2018 ◽  
Author(s):  
Putu Sukma Kurniawan
Keyword(s):  
Stock Exchange ◽  
Corporate Sustainability ◽  
Mining Industry ◽  
Secondary Data ◽  
Sustainability Reporting ◽  
Document Analysis ◽  
Sustainability Reports ◽  
New Perspective ◽  
Material Information ◽  
Sustainability Report

This research aims to provide an overview of information that is material in sustainability reporting in Indonesia, especially material information in sustainability report in mining industry in Indonesia. The design of this research is document analysis. In this context, this study try to achieve an understanding of the document's contents from corporate sustainability report. This research used sustainability report published by companies in mining industry fields, particularly mining companies which competed in Indonesia Sustainability Reporting Award (ISRA) in 2014, 2015 and 2016. Data was collected by secondary data through the official website of Indonesia Stock Exchange as well as the company's official website. The data of sustainability reports were analyzed descriptively by analyzing the content of the sustainability report. This study can help to build a new perspective about material information in sustainability report in Indonesian mining industry. Keywords: Information Materiality Map, Sustainability Reporting, Sustainability Report, Mining Industry

scholarly journals 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

2020 ◽  
Vol 9 (2) ◽  
pp. 294
Author(s):  
Rosany Corrêa ◽  
Henrique César Melo Ribeiro
Keyword(s):  
Continuous Improvement ◽  
Corporate Sustainability ◽  
Secondary Data ◽  
Sustainability Reporting ◽  
Global Reporting Initiative ◽  
Fourth Generation ◽  
Sustainability Index ◽  
Survey Results ◽  
Bibliographical Survey ◽  
Sustainability Report

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.

scholarly journals Corporate Sustainability Reporting in the BIST Sustainability Index

2016 ◽  
Vol 6 (10) ◽  
pp. 21 ◽  
Author(s):  
Burcu Demirel ◽  
Murat Erdogan
Keyword(s):  
Content Analysis ◽  
Corporate Sustainability ◽  
Sustainability Reporting ◽  
Development Stage ◽  
Global Reporting Initiative ◽  
Sustainability Index ◽  
Sustainability Reports ◽  
Working Day ◽  
Sustainability Report ◽  
Day By Day

<p>In recent years, there is a growing focus on corporate operations especially since the publication of the first environmental reports in 1989. Companies have started to publish information about its environmental, social and sustainability policies. The study examines the sustainability reporting elements of Borsa Istanbul Sustainability Index (BIST) in Turkey and to evaluate which elements is most vital in this context. This study will begin with the sustainability reporting that will be examined under the roof of corporation sustainability and end with the examination of sustainability reports of 15 firms, which are included in the BIST Sustainability Index in Turkey, and a content analysis. The reports of companies under study were taken from special web site and GRI (Global Reporting Initiative) database of companies. Being the first study in examining the sustainability report of companies in BIST Sustainability Index, it is expected to contribute in literature about sustainability reporting recently started to gain importance in Turkey. Overall our findings suggest that the sustainability index established in Turkey is still in development stage, but the enterprises in the endeavor are working day by day to develop the sustainability qualities.</p>

scholarly journals Investigating the extent of sustainability reporting in the banking industry

2016 ◽  
Vol 11 (4) ◽  
pp. 71-81 ◽  
Author(s):  
Anet M. Smit ◽  
Johan van Zyl
Keyword(s):  
South Africa ◽  
Social Responsibility ◽  
Banking Industry ◽  
Stock Exchange ◽  
Sustainability Reporting ◽  
Performance Criteria ◽  
Global Reporting Initiative ◽  
Integrated Reporting ◽  
Total Compensation ◽  
Annual Total

This study investigated the extent to which banks in South Africa report on remuneration and incentives according to the Global Reporting Initiative (GRI) guidelines. The study was done by examining the annual integrated reports of eight commercial banks listed on the Johannesburg Stock Exchange. Content analysis was used as the research method in this empirical study. There was, on average, 75% compliance to G4-51 a, the standard concerning remuneration policies by the integrated reports studied and 69% compliance to G4-52 a, the standard concerning the process for determining remuneration. There was a very low degree of compliance to standard G-53 a and standard G4-55 a, which concern how stakeholders’ views are sought and taken into account regarding remuneration and the ratios regarding compensation, respectively. Two of the standards had no compliance at all. They are G4-51 b and G4-54 a that respectively, concerns how the performance criteria in the remuneration policy relate to the highest governance bodies’ and senior executives’ economic, environmental and social objectives and the ratio of the annual total compensation for the organization’s highest-paid individual in each country of significant operations to the median annual total compensation for all employees. These are two of the most important standards in order to reach the objective of social responsibility reporting with regards to remuneration and that serious consideration must be given as to why there is no compliance. Based on the findings from this study, it is found that social reporting by the banks listed on the JSE with regards to remuneration, as indicated by the GRI G4, are relatively poor. Keywords: sustainability reporting, sustainable development, global reporting initiative, integrated reporting; remuneration and incentives, corporate social responsibility, banking industry, South Africa. JEL Classification: M14, N2, N27, M52

scholarly journals PENGARUH SUSTAINABILITY REPORTING TERHADAP NILAI PERUSAHAAN DENGAN INVESTMENT OPPORTUNITY SET SEBAGAI VARIABEL MODERATING

2015 ◽  
Vol 2 (1) ◽  
pp. 1
Author(s):  
Yovani Gunawan ◽  
Sekar Mayangsari
Keyword(s):  
Firm Value ◽  
Stock Exchange ◽  
Sustainability Reporting ◽  
Global Reporting Initiative ◽  
Investment Opportunity ◽  
Moderating Variables ◽  
Investment Opportunity Set ◽  
Independent Variable ◽  
Index Value ◽  
Sustainability Report

<p><em>This study is aimed to determine the effect of Sustainability Reporting on Firm Value with Investment Opportunity Set as moderating variable.  The sample used in this research was companies listed in Indonesia Stock Exchange and publish sustainability reports in 2011-2013 which were 18 companies using purposive sampling method. The independent variable was the Sustainability Reporting measured by index value with reference from the sustainability report guidelines of Global Reporting Initiative (GRI). The dependent variable was the Firm Value as measured by the ratio of Tobin's Q. While moderating variables, Investment Opportunity Set was proxied by the market to book value ratio. The results show that the Sustainability Reporting has no significant effect on Firm Value. While the test resulted from Moderated Regression Analysis (MRA) method showed that the Investment Opportunity Set is able to increase the influence positively in relation between Sustainability Reporting and Firm Value.</em></p>

Ethical environment, accountability, and sustainability reporting: What is the connection in the hospitality and tourism industry?

2021 ◽  
pp. 135481662110626
Author(s):  
Amal Hamrouni ◽  
Abdullah S Karaman ◽  
Cemil Kuzey ◽  
Ali Uyar
Keyword(s):  
Sustainability Reporting ◽  
Business Environment ◽  
Tourism Industry ◽  
Global Reporting Initiative ◽  
Ethical Business ◽  
Ethical Environment ◽  
Reporting Practices ◽  
Institutional Forces ◽  
Hospitality And Tourism ◽  
Sustainability Report

Drawing on institutional theory, this study tests how the ethical behaviors of firms, in interaction with public officials and through the strength of accountability regulations, influence sustainability reporting practices in the hospitality and tourism (H&T) sector. The results indicate that firms operating in a highly ethical business environment are less likely than those in a less ethical environment to disclose a sustainability report. However, accountability yields the opposite result; firms established in environments characterized by high accountability are more likely than low accountability environments to issue a sustainability report, which implies a complementary effect between the strength of the accountability and the firms’ sustainability disclosures. This verifies that the weakness or strength of informal and formal institutional forces exert considerable influence on firms’ desire to carry out sustainability reporting. However, this influence is not true of the acquisition of external assurance statements and following Global Reporting Initiative guidelines, with which accountability has a negative and insignificant association, respectively.

scholarly journals Approaches on the Screening Methods for Materiality in Sustainability Reporting

2018 ◽  
Vol 10 (9) ◽  
pp. 3233 ◽  
Author(s):  
Susie Wu ◽  
Changliang Shao ◽  
Jiquan Chen
Keyword(s):  
Corporate Sustainability ◽  
Accounting Standards ◽  
Social Sustainability ◽  
Sustainability Reporting ◽  
Global Reporting Initiative ◽  
Screening Methods ◽  
Comparison Study ◽  
Life Cycle Perspective ◽  
Sustainability Disclosure ◽  
Different Levels

Recent decades have seen a surge in corporate sustainability reports (SRs); their proliferation, however, does not ensure effective and consistent reporting on materiality. To improve the completeness, consistency and uniformity of SRs, this study aims at providing a review on the definition and identification of materiality and to propose screening methods for materiality assessments using publicly available resources. We found that most acknowledged standards and initiatives diverge in their definitions and approaches towards materiality. Four screening methods are proposed, including two that are directly usable: (1) Sustainability Accounting Standards Board Materiality Map™ and (2) Global Reporting Initiative (GRI) Sustainability Topics for Sectors; and two involving more desktop research: (3) GRI’s Sustainability Disclosure Database and (4) modeling from a life-cycle perspective. The second and third approaches are tested through a comparison study for the apparel and energy industries in selected regions using content analysis. The results indicate that the two approaches, with different levels of complexity, yield inconsistency in obtaining the most (i.e., the top three) material topics. The GRI’s Sustainability Disclosure Database is recommended for practitioners due to its balanced disclosure on management, economic, environmental and social sustainability themes.

Tamed Transparency: How Information Disclosure under the Global Reporting Initiative Fails to Empower

2010 ◽  
Vol 10 (3) ◽  
pp. 74-96 ◽  
Author(s):  
Klaus Dingwerth ◽  
Margot Eichinger
Keyword(s):  
Financial Reporting ◽  
Voluntary Disclosure ◽  
Information Disclosure ◽  
Corporate Sustainability ◽  
Sustainability Reporting ◽  
Global Reporting Initiative ◽  
Reporting Scheme ◽  
Corporate World ◽  
Four Levels ◽  
The Relationship

In this contribution, we explore the tensions that seem inherent in the claim that transparency policies “empower” the users of disclosed information vis-àvis those who are asked to provide the information. Since these tensions are particularly relevant in relation to voluntary disclosure, our analysis focuses on the Global Reporting Initiative (GRI) as the world's leading voluntary corporate non-financial reporting scheme. Corporate sustainability reporting is often hailed as a powerful instrument to improve the environmental performance of business and to empower societal groups, including consumers, in their relations with the corporate world. Yet, our analysis illustrates that the relationship between transparency and empowerment is conflictual at all four levels of activity examined in this article: in the rhetoric and policies of the GRI as well as in the actual reporting practice and in the activities of intermediaries in response to the organization's disclosure standard.

Sign in / Sign up

Export Citation Format

Share Document