This study aims to identify sustainability reports conducted by companies listed in the Sri-Kehati index. is a qualitative research and GRI standards are reference disclosure. The result of shows that there no guarantee index will make complete disclosure, especially compliance with standards. Too many aspects or reporting should be implemented following global such as GRI. Based on SRDI calcul...

This study aimed to examine the effect between sustainability report disclosure financial performance with proksi Return on Assets (ROA), Equity (ROE) and Current Ratio (CR). The Global Reporting Initiative (GRI) G4 was a guidelines (91 item) GRI Standards (77 in measuring disclosure. It calculated by Sustainability Report Disclosure Index (SRDI). Population of this all company except non-finan...

Purpose: The aim of the paper is to identify and categorize disclosures from Global Reporting Initiative Sustainability Standards (GRI Standards) that have direct or indirect influence on health external internal stakeholders. Methodology: GRI core comprehensive (as part universal standards topic-specific related economic, environmental social topics) can be used by businesses for CSR reporting...

This article aims to establish an overview of sustainable development practices within organizations in Romania, analyze how these are connected GRI (Global Reporting Initiative) indexes, and identify the connection between efforts made ensure processes economic performance enterprise. Given ever more prevalent digitalization company processes, implementing a sustainability management system mo...

Purpose This study aims to examine the influence and behaviour of European Financial Reporting Advisory Group (EFRAG)/European Commission, International Standards (IFRS) Foundation/International Sustainability Board in standardisation sustainability reporting arena their implications for Global Initiative’s (GRI) current position. Design/methodology/approach paper draws on concept, particularly...