Survey of Sustainability Reporting Integrated into Annual Reports of Estonian Companies for the years 2007-2010: Based on Companies Listed on Tallinn Stock Exchange as of October 2011

Gurvitsh, Natalja; Sidorova, Inna

doi:10.1016/s2212-5671(12)00061-5

Cited by 27 publications

(18 citation statements)

References 4 publications

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“…Considerable interest regarding the research of sustainability aspects within annual reports is demonstrated by similar research papers, as follows: Van Zyl (2013), GRI (2013), Gurvitsh and Sidorova (2012).…”

Section: I: Likert Scale's Interpretationmentioning

confidence: 99%

“…Gurvitsh and Sidorova (2012) state that there are no uniform places within the annual report for social accounting disclosures, companies choosing to place these disclosures "randomly" which may be diff erent from one year to another in the case of the same company.…”

Section: I: Likert Scale's Interpretationmentioning

confidence: 99%

“…Social and environmental accounting and reporting is observed through accounting literature to date back more than 40 years (Gray, 2001 cited by Gurvitsh and Sidorova, 2012;Lungu et al, 2011). Social accounting can be distinguished back in the 1970s as being debated at a large scale in the accounting fi eld, while in the 1980s the concept has not received attention at all as per Gray (2001) cited by Gurvitsh and Sidorova (2012).…”

Section: Introductionmentioning

confidence: 99%

“…Social accounting can be distinguished back in the 1970s as being debated at a large scale in the accounting fi eld, while in the 1980s the concept has not received attention at all as per Gray (2001) cited by Gurvitsh and Sidorova (2012). In the mid 1990s, social accounting aspects gathered attention, more and more companies have started to understand their own responsibility towards the society, aiming at developing sustainable businesses (Hahn and Kühnen, 2013).…”

Section: Introductionmentioning

confidence: 99%

“…According to Gurvitsh and Sidorova (2012), there are a few initiatives globally such as: GRI, Accountability 1000 (AA1000) and Social Accountability 8000(SA8000), which facilitate the disclosure of social and environmental aspects. Moreover, one of the accounting standard setters, International Accounting Standards Board (IASB) has released a framework named Management Commentary (IASB, 2010in Lungu et al, 2011 which eases the access of companies in preparing and presenting narrative information within annual reports.…”

Section: Introductionmentioning

confidence: 99%

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Social and Environmental Reporting as a Part of the Integrated Reporting

Turturea¹

2016

Acta Univ. Agric. Silvic. Mendelianae Brun.

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Section: I: Likert Scale's Interpretationmentioning

confidence: 99%

Section: I: Likert Scale's Interpretationmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Social and Environmental Reporting as a Part of the Integrated Reporting

Turturea¹

2016

Acta Univ. Agric. Silvic. Mendelianae Brun.

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Sustainability reporting practices in India: A study of selected conglomerates

Poddar¹,

Narula

2018

Strategic Change

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The evolutionary trends exhibit journey of companies toward sustainability of the major conglomerates, offering a learning for other smaller companies. This article investigates the sustainability reporting practices of selected Indian conglomerates based on the Global Reporting Initiatives (GRI) guidelines. The cases have been selected on the basis of data on market capitalization (based on Bombay Stock Exchange database) and number of reporting years (based on GRI Disclosure database). The study reveals characteristics and trends of reporting practices and also traces the path of sustainability journey in terms of evolution and advancement. A comparison of reporting on economic, environmental, and social indicators has been made and the results of the cases have also been also presented in a cumulative manner. The study opens new vistas for further researchers in understanding the process of sustainability reporting in India and is also helpful for practitioners foraying into writing sustainability reports.to sustainability in the Indian context and Global Reporting Initiative (GRI). Section 3 highlights the objectives and methodology of the study. Section 4 presents the evolutionary patterns and profiling of the companies followed by analysis of the indicators in section 5.Section 6 provides conclusions drawn out the study. Finally, the article ends with the discussion regarding the limitations and outline areas for future studies in section 7.

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Critical remarks on the governance of sustainability: On the institutional framework of standards

Mann

2018

Sustainable Development

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Sustainability assessment is on the rise: both the number and the importance of tools and labels are increasing quickly. This paper begins with the notion that today's organization of sustainability assessment is tribal, with small groups competing against each other. Using standards for social sustainability as a case in point, the vast heterogeneity in scale and scope of standards is demonstrated. The prevailing differences cause high transaction costs for consumers who are interested in purchasing sustainably. Using both historical evidence from the organic sector and the debate on information asymmetries as a rationale for the state to intervene, the paper concludes that the involvement of national governments in sustainability assessment would constitute progress, but that international coordination would be even better. It suggests engaging the International Organization for Standardization.

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Survey of Sustainability Reporting Integrated into Annual Reports of Estonian Companies for the years 2007-2010: Based on Companies Listed on Tallinn Stock Exchange as of October 2011

Cited by 27 publications

References 4 publications

Social and Environmental Reporting as a Part of the Integrated Reporting

Social and Environmental Reporting as a Part of the Integrated Reporting

Sustainability reporting practices in India: A study of selected conglomerates

Critical remarks on the governance of sustainability: On the institutional framework of standards

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