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The growing concern about climate change necessitates the development of models for long-term measurements of the sustainability performance. The Global Reporting Initiative suggests a framework for sustainability reporting. This study intends to fill two gaps in the existing literature. On the one hand, it assesses the Global Reports Initiative's impact on academics. This article, on the other hand, will compare public policies aimed at a Global Reporting Initiative in rich and developing countries from 1999 to 2020. The above research utilizes bibliometric analysis via Biblioshiny and the Scopus publications database, as well as an online interface for Bibliometrix analysis. For studying the Global Reports Initiative literature, this method offers a viable alternative to traditional bibliometric analysis. This is one of the first studies to use a computer approach to examine the literary paths of the Global Reporting Initiative issue. Among the findings we can mention that, the most GRI inquiries were distributed by the "Journal of Cleaner Production." The most useful GRI creators are Clarkson PM., Azapagic A., and Milne MJ. The findings of this paper suggest that the composition of the GRI addresses one of the keys to global monetary advancement, particularly in developing countries, for the foreseeable future. Our paper indicates that the Global Reporting Initiative principles have a strong potential to handle these connected issues in managing and maintaining the environment by adapting developed-country experiences to developing-country challenges.
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Resumen Introducción. Las organizaciones de América Latina, han aumentado notablemente la divulgación de información sobre Responsabilidad Social Empresarial (RSE). Objetivo. Responder a la pregunta: ¿Cuál ha sido la evolución en la divulgación de la RSE en América Latina? Materiales y métodos. La divulgación voluntaria de memorias bajo las directrices de la Global Reporting Initiative (GRI) durante el período 2006-2015, es el marco a través del cual se presenta una visión sobre el avance alcanzado en la divulgación de información sobre RSE en América Latina. El análisis de los datos se realiza mediante una metodología descriptiva, las tendencias se identifican en el informe, se compara la propiedad, el tamaño y los sectores productivos. Resultados. Durante el período de estudio, se presenta un crecimiento promedio en la divulgación de memorias del 35 % anual y se percibe una concentración en los sectores financiero, energético y alimentario. Conclusiones. El incremento mostrado en la divulgación de memorias de sostenibilidad, confirma que las organizaciones responden a la incorporación de la RSE como parte de las políticas de gestión, las grandes empresas y los tres sectores señalados participan en mayor número. Pese a ello, la adopción del estándar GRI como modelo de reporte es heterogénea entre los diferentes países, lo cual sugiere la existencia de diferencias en el desarrollo de la responsabilidad social de las organizaciones.
Abstract Introduction. Organizations in Latin America have notably increased the dissemination of information on Corporate Social Responsibility (CSR). Objectives. Answer the question: What has been the evolution in the dissemination of CSR in Latin America? Materials and methods. The voluntary disclosure of reports under the guidelines of the Global Reporting Initiative (GRI) during the period 2006-2015, is the framework through which a vision is presented on the progress achieved in the disclosure of information on CSR in Latin America. Data analysis is carried out using a descriptive methodology, trends are identified in the report, ownership, size and productive sectors are compared. Results. During the study period, there is an average growth in the disclosure of reports of 35% per year and a concentration is perceived in the financial, energy and food sectors. Conclusion. The increase shown in the dissemination of sustainability reports confirms that organizations respond to the incorporation of CSR as part of management policies, large companies and the three sectors mentioned participate in greater numbers. Despite this, the adoption of the GRI standard as a reporting model is heterogeneous among the different countries, which suggests the existence of differences in the development of the social responsibility of organizations.
Resumo Introdução. As organizações da América Latina aumentaram notavelmente a divulgação de informações sobre Responsabilidade Social Corporativa (RSC). Objetivos. Responda a pergunta: ¿Qual tem sido a evolução da disseminação da RSE na América Latina? Materiais e métodos. A divulgação voluntária de relatórios, segundo as diretrizes da Global Reporting Initiative (GRI), durante o período 2006-2015, é o arcabouço por meio do qual se apresenta uma visão sobre os avanços alcançados na divulgação de informações sobre RSE na América Latina. A análise dos dados é realizada por meio de uma metodologia descritiva, as tendências são identificadas no relatório, a propriedade, o porte e os setores produtivos são comparados. Resultados. No período do estudo, verifica-se um crescimento médio na divulgação de relatórios de 35% ao ano e percebe-se uma concentração nos setores financeiro, de energia e de alimentação. Conclusões. O aumento verificado na divulgação de relatórios de sustentabilidade confirma que as organizações respondem à incorporação da RSE como parte das políticas de gestão, as grandes empresas e os três setores mencionados participam em maior número. Apesar disso, a adoção do padrão GRI como modelo de relato é heterogênea entre os diferentes países, o que sugere a existência de diferenças no desenvolvimento da responsabilidade social das organizações.
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This article presents an analysis of the environmental reporting that was published by agricultural cooperatives in the Brazilian state of Paraná in 2013. The purpose of this analysis is to evaluate the level of conformity in data, reported by cooperatives, with the guidelines of Global Reporting Initiative issued in 2016. Our descriptive analysis, performed with qualitative research methods, revealed a selective character of disclosure as well as general discrepancy between size of the reporting organisations and quality of the information provided. This made us question the degree of cooperatives' commitment to the principles of sustainable development and well-being of the communities they represent.
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Agricultura/métodos , Conservação dos Recursos Naturais/métodos , Monitoramento Ambiental , Brasil , Conservação dos Recursos Naturais/estatística & dados numéricos , HumanosRESUMO
ABSTRACT Objective To verify if there is an analogy between the indicators of the Global Reporting Initiative adopted by hospitals in the private healthcare system. Methods Documentary research supported by reports that are electronically available on the website of the companies surveyed. Results The organizations surveyed had a significant adherence of their economic, social and environmental indicators of the model proposed by the Global Reporting Initiative, showing an analogous field of common indicators between them. Conclusion There is similarity between the indicators adopted by companies, but one of the hospitals analyzed had a greater number of converging indicators to Global Reporting Initiative.
RESUMO Objetivo Identificar se há analogia entre indicadores do Global Reporting Initiative adotados por hospitais do sistema suplementar de saúde. Métodos Investigação documental apoiada em relatórios disponibilizados por via eletrônica no sítio das empresas pesquisadas. Resultados As instituições pesquisadas possuíam significativa aderência de seus indicadores econômicos, sociais e ambientais ao modelo proposto pelo Global Reporting Initiative, estabelecendo um campo análogo de indicadores comuns entre elas. Conclusão Há analogia entre os indicadores adotados pelas empresas, porém um dos hospitais possuía um número maior de indicadores convergentes ao Global Reporting Initiative.