Sustainability Reporting Based on GRI Indicators
作者机构：Department of AccountingMawlana Bhashani Science and Technology UniversityTangailBangladesh Department of Accounting&Information SystemsUniversity of DhakaBangladesh Department of Business AdministrationMawlana Bhashani Science and Technology UniversityTangailBangladesh
出 版 物：《Journal of Sustainable Business and Economics》 (可持续商业和经济（英文）)
年 卷 期：2022年第5卷第1期
页 面：1-13页
学科分类：0202[经济学-应用经济学] 02[经济学] 020205[经济学-产业经济学]
主 题：Sustainability reporting GRI MNC Performance indicators
摘 要：Every company wants to make a profit in the short run but doesn’t think about the long *** environment and human resources are used by the companies but eventually,they will react in a repugnant *** environment is being polluted every day and it is a threat to human life as well as the *** assess the impact of activities being done by the companies,a non-governmental organization was established in Boston called Global Reporting Initiative(GRI)in ***(Global Reporting Initiative)established a sustainability reporting framework that provides a systematic guideline for the sake of companies to disclose their performance on the environmental,economic,and social degree of *** study will find out how responsible multinational(listed and non-listed)companies(MNC)in the case of sustainability reporting when they are consistently doing business in the environment of *** study was analyzed based on GRI(Global Reporting Initiative)guidelines towards their reporting on sustainability.A quantitative score from 0 to 3 was given for each of 84 performance indicators(9,30,and 45 exhibitors for environmental,economic,and social dimensions respectively)of the GRI 3 guidelines based on sustainability *** study reports that tidings on the economic degree are better compared to environmental and social *** deviation is reported in environmental and social dimensions,but less deviation is reported in economic dimensions by the selected companies as the ***,the reporting practices of Nestle Bangladesh Ltd are better than other selected companies.
维普期刊数据库