داستان آبیدیک

global reporting initiative


فارسی

1 حسابداری و مالی:: طرح گزارش‌دهی جهانی، طرح ابتکاری گزارش‌دهی جهانی

In 2005 the Global Reporting Initiative issued the Public Agencies Sector supplement to its reporting framework (GRI 2005). While discussing the future of reporting, participants in a research undertaken by the GRI have used the expression "Totally Integrated Report" referring to the report of the future (GRI 2015).،The Global Reporting Initiative (GRI, with a global focus) and Sustainability Accounting Standards Board (SASB, with a United States focus) are among the most prominent of these organizations. Just as financial reports are subject to external assurance, there is external assurance of CSR reports (GRI 2013). (2010) use a modified version of the GRI Content Index as an indicator of the quality of firms' voluntary environmental disclosure and find that environmental disclosure quality is positively related to firm value. Assurance is important because the data used to measure CSR performance must be of high quality to be reliable and relevant for decision making (GRI 2013), creating an enormous opportunity for accounting professionals who have valuable assurance skills that are transferable to CSR reports. Much like research on varying financial accounting standards or tax accounting rules, the CSR reporting standards (e.g. those of GRI and SASB) compete with each other and various stakeholders will be affected by differences between the standards.

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2 عمومی:: گزارش های اولیه جهانی

The most widespread worldwide standard, the Global Reporting Initiative (GRI) (Moratis & Brandt, 2017), includes information related to HRM and CSR – labour practices, decent work and respect for human rights.

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3 مهندسی صنایع:: طرح ابتکاری گزارش‌دهی جهانی

Global Reporting Initiative (GRI) Every standard and balance contributes to the triple-bottom-line defi- nition of sustainability according to its acceptance. fte GRI homepage offers an insight into the market of sustainability certification; tens of thousands of companies are registered, and disclose their reports on the website (https://www.globalreporting.org).

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