A Framework for Auditing XBRL Documents Based on the GRI Sustainability Guidelines

Souza, Daniela C.; Silva, Paulo Caetano da

doi:10.1007/978-3-319-54978-1_67

Cited by 1 publication

(1 citation statement)

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“…Reporting in such a digital format enables big data that can be used as part of managerial decision-making in the form of predictive tools for reducing environmental pressure [27]. Souza and da Silva presented an integration framework adding the Global Reporting Initiative (GRI) disclosure recommendations into sustainability information reported in the XBRL format usable in analysis and audit processes [28]. As an example for technical usage, the United States Environmental Protection Agency (EPA) published a public database of 2019 Greenhouse Gas (GHG) emissions from large facilities of the U.S., requiring reporters to use its XML-based reporting platform [29].…”

Section: Development Of Digital Reporting For Sustainabilitymentioning

confidence: 99%

Carbon Accounting Measurement with Digital Non-Financial Corporate Reporting and a Comparison to European Automotive Companies Statements

2021

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The regulatory environment for both sustainability and financial reporting is changing as standardisation and digital reporting (e.g., XBRL) are gaining traction within regulators. The measurement methodology and mandatory information content of disclosures are yet to be decided for corporate CO2 reporting by EU regulators and standard-setting organisations. In our study, we reviewed the sustainability reports of three leading German automotive groups by revenue for the period 2016–2020 as a case study. The research methodology was carried out with text-mining-aided content analysis to provide a collection of sustainability standards (GRI and SASB) in the evaluation of emissions reporting. As an addition to prior literature, conditions of relevance and clarity regarding published information were introduced in the evaluation process of compliance to CO2 disclosures. Companies by reporting practice were assigned to different stages of carbon management and actual emissions were evaluated. In the conclusions, discussion of the reliability of reported sustainability information, the applicability of digital reporting is provided through regional perspectives. We found that although analytical methods are available to assess the level of corporate carbon management, their usefulness is limited if the data are not reliable. Significant progress can be expected from analyses using standardised, comparable corporate carbon data.

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Section: Development Of Digital Reporting For Sustainabilitymentioning

confidence: 99%