Sustainability Reporting in Cooperatives
نویسندگان
چکیده
The aim of the present study is to examine sustainability reports cooperatives, which may play an important role in achieving sustainable development goals and help identify economic, environmental, social indicators cooperatives are currently reporting. For this purpose, a total 168 were examined for that use Global Reporting Initiative (GRI) G4 reporting, included Sustainability Disclosure Database (SDD-GRI). As result study, it was determined economic performance indicator disclosure levels active financial services sector higher compared with those other sectors. In addition, also observed labor practices decent work sub-category agriculture lower healthcare Another outcome finding large-scale greater than small- medium-sized (SME) cooperatives.
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ژورنال
عنوان ژورنال: Risks
سال: 2021
ISSN: ['2227-9091']
DOI: https://doi.org/10.3390/risks9060117