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dc.contributor.author
Lamprinaki, Viktoria-Vasiliki
en
dc.date.accessioned
2016-05-12T10:04:56Z
dc.date.available
2016-05-13T00:00:08Z
dc.date.issued
2016-05-12
dc.identifier.uri
https://repository.ihu.edu.gr//xmlui/handle/11544/14531
dc.rights
Default License
dc.subject
Corporate Social Responsibility (CSR)
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dc.subject
Global Reporting Initiative
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dc.subject
G4 guidelines of reporting
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dc.subject
transparency
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dc.subject
accountability
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dc.subject
Corporate Social Responsibility Reporting
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dc.title
Corporate Social Responsibility Reporting using the GRI G4 Guidelines: The Case of the Greek Reporters
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heal.type
masterThesis
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heal.secondaryTitle
The Case of the Greek Reporters
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heal.creatorID.email
v.lamprinaki@ihu.edu.gr
heal.classification
Environmental Management
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heal.classification
Sustainability
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heal.classification
Corporate Social Responsibility
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heal.keywordURI.LCSH
Sustainable development
heal.keywordURI.LCSH
Social responsibility of business
heal.keywordURI.LCSH
Social responsibility of business--Case studies.
heal.keywordURI.LCSH
Social responsibility of business--Environmental aspects
heal.language
en
el
heal.access
free
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heal.license
http://creativecommons.org/licenses/by-nc/4.0
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heal.references
Alazzani, A., Wan - Hussin, W. N., 2013. Global Reporting Initiative's environmental reporting: A study of oil and gas companies. Ecological Indicators, 32, 19 - 24. Brown, H., De Jong, M., Levy, D., 2009. Building institutions based on inform ation disclosure: lessons from GRI’s sustainability reporting. Journal of Cleaner Production 17 (4), 571 – 580. Carroll, A. B., 1999. Corporate Social Responsibility: Evolution of a Definitional Construct. Business & Society 38(3), 268 - 295. Chapman, R., Milne, M.J., 2004. The triple bottom line: how New Zealand companies measure up. Corporate Environmental Strategy: International Journal for Sustainable Business 11 (2), 37 – 50. Commission of the European Communities, 2002. Communication from the Commission Concerning Corporate Social Responsibility: A Business Contribution to Sustainable Development, Brussels. Daub, C.H., 2007. Assessing the quality of sustainability reports: an alternative methodological approach. Journal of Cleaner Production 15, 75 – 85. Elkington, J., 1997. Cannibals with Forks: the Triple Bottom Line of the 21st Century. Capstone Publishing, Oxford. Epstein, M.J., Roy, M. - J., 2001. Sustainability in action: identifying and measuring the key performance drivers. Lo ng Range Plan. 34, 585 – 604. Epstein, M.J., Wisner, P.S., 2001. Using a balanced scorecard to implement sustainability. Environmental Quality Management, 1 – 10. Gjølberg, M., 2009a. Measuring the immeasurable? Constructing an index of CSR practices and performance in 20 countries. Scandinavian Journal of Management 1, 10 – 22. Global Reporting Initiative, 2011. Sustainability Reporting Guidelines. Version 3.1, Amsterdam. Global Reporting Initiative, 2013. G4 Sustainability Reporti ng Guidelines, Amsterdam. 52 Graafland, J., Eijffinger, S.C.W., SmidJohan, H., 2004. 'Benchmarking Of Corporate Social Responsibility: Methodological Problems and Robustness'. Journal of Business Ethics 53, 137 - 152. Web . Hammond, K., & Miles, S., 2004. Assessing quality assessment of corporate social reporting: UK perspectives. Accounting Forum, 28(1), 61 - 79. Hopkins, M., 2004. Corporate Social Responsibility: An Issues Paper. International Labour Office, Policy Integration Department, World Commission on the Social Dimension of Globalization, Geneva. Herzig, C., Schaltegger, S., 2006. Corporate sustainability reporting. In: Schaltegger, S., Bennett, M., Burritt, R. (Eds.), Sustainability Ac counting and Reporting. Eco - efficiency in Industry and Science. Springer, Dordrecht, pp. 301 – 324. ISO, 2010. Guidance on Social Responsibility (ISO 26000:2010). International Organisation for Standardization. Kaplan, R., Norton, D., 1996. The Strategy - Focused Organization: How Balanced Scorecard Companies Thrive in the New Business Environment. Harvard Business School Press, Boston. Kolk, A., 2003. Trends in sustainability reporting by the Fortune Global 250. Business Strategy and the Environment 12, 279 – 291 Kolk, A., 2004. A decade of sustainability reporting: developments and significance. International Journal Environment and Sust ainable Development 3, 51 – 64 Kolk, A., 2005. Environmental reporting by multinationals from the Triad: convergence or divergence? Management International Review 45 (Special issue 1), 145 – 167. KPMG, 2013. The KPMG Survey of Corporate Responsibility Repo rting 2013. Milne, M.J., Tregidga, H., Walton, S., 2003. The triple - bottom - line: benchmarking New Zealand’s early reporters. University of Auckland Business Review 5, 36 – 50. Morhardt, J.E., 2001. Scoring corporate environmental reports for comprehensiveness: a comparison of three systems. Environmental Management 26, 881 – 892. 53 Morhardt, J.E., Baird, S., Freeman, K., 2002. Scoring corporat e environmental and sustainability reports using GRI 2000, ISO 14031 and other criteria. Corporate Social Responsibility and Environmental Management 9, 215 – 233. Muller, A., Kolk, A., 2009. CSR performance in emerging markets evidence from Mexico. Journal of Business Ethics 85, 325 – 337. Nikolaou, E.I., Evangelinos, K.I., 2010. Classifying current social responsibility accounting methods for assisting a dialogue between business and society. Social Responsibility Journal 6 (4), 562 – 579. "OECD.org." - OECD. Accessed August 10, 2015. http://www.oecd.org/. Panayiotou, N., Aravossis, K., Moschou, P., 2008. Greece: a comparative study of CSR reports. In: Idowu, S.O., Filho, W.L. (Eds.), Global Practices of Corporate Social Responsibility. Spr inger - Verlag, Berlin, Heidelberg, pp. 149 – 164. Panayiotou, N., Aravossis, K., Moschou, P., 2009. A new methodology approach for measuring corporate social responsibility performance. Water, Air and Soil Pollution: Focus 9, 129 – 138. Patten, D.M., 2002. Gi ve or take on the Internet: an examination of the disclosure practices of insurance firm Web innovators. Journal of Bussiness Ethics 36 (3), 247 – 259. Prado - Lorenzo, J., Rodríguez - Domínguez, L., Gallego - Álvarez, I., García - Sánchez, I., 2009. Factors influencing the disclosure of greenhouse gas emissions in companies worldwide. Manage. Decis. 47 (7), 1133 – 1157. Roberts, C.B., 1991. Environmental disclosures: a note on reporting practices in mainland Europe. Acc. Audit. Account. J. 4 (3), 62 – 71. Raar, J., 2002. Environmental initiatives: towards triple - bottom line reporting. Corp.Commun. Int. J. 7 (3), 169 – 183. Ratanajongkol, S., Davey, the news is all good Management 3 (1), 67 – 83. H., Low, M., 2006. Corporate soci al reporting in Thailand: and increasing. Qualitative Research in Accounting & 54 Schmeltz, L., 2014. Introducing value - based framing as a strategy for communicating CSR. Social Responsibility Journal, 10(1), 184 - 206. Schmeltz, L., 2014. Identical or Just Compatible? The Utility of Corporate Identity Values in Communicating Corporate S ocial Responsibility. International Journal of Business Communication, 51(3), 234 - 258. Skouloudis, A., Evangelinos, K., Kourmousis, F., 2009. Development of an evaluation methodology for triple bottom line reports using international standards on reportin g. Environmental Management. 298 - 311. Web. Snider J., Hill R.P., Martin D., 2003. Corporate social responsibility in the 21st century: a view from the world’s most successful firms. Journal of Business Ethics, 48, pp. 175 – 187 SustainAbility/UNEP, 1998. The Non - reporting Report. Engaging Stakeholders 1998, London. SustainAbility/UNEP, 2000. The Global Reporters: the 2000 Benchmark Study. Tsipouri, L., Xanthakis, M., 2004. Can corporate be rated? Ideas based on the Greek expe rience. Corporate Governance: An International Review 12 (1), 16 – 28. "OECD.org." - OECD. Accessed August 10, 2015. http://www.oecd.org/. "Welcome to the Standard Setting Pages." Accessed August 10, 2015. https://www.globalreporting.org/standards/Pages/de fault.aspx. Williamson D., Wood G.L., Ramsay J., 2006. Drivers of environmental behaviour in manufacturing SMEs and the implications for CSR. J. Bus. Ethics, 67, pp. 317 – 330 Windsor, D. (2006), Corporate Social Responsibility: Three Key Approaches. Journal of Management Studies, 43: 93 – 114. World Business Council for Sustainable Development (WBCSD) (2002) Sustainable development reporting: striking the balance. World Business Council for Sustainable Development, Geneva. Zwetsloot, G., Starren, A., 2004. Corporate Social Responsibility and Safety and Health at Work. European Agency for Safety and Health at Work, Luxembourg
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heal.recordProvider
School of Economics, Business Administration and Legal Studies, MSc in Environmental Management and Sustainability
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heal.publicationDate
2016-05-12
heal.bibliographicCitation
Lamprinaki Viktoria-Vasiliki, Corporate Social Responsibility Reporting using the GRI G4 Guidelines: The Case of the Greek Reporters, School of Economics, Business Administration and Legal Studies, International Hellenic University, 2016
en
heal.abstract
This master thesis uses an evaluation methodology, based on the new Global Reporting Initiative guidelines G4, to assess the Greek Corporate Social Responsibility reports of 2014. More specifically the degree to which G4 guidelines were included in the reports is assessed. The contribution of this study to the body of literature, concerning the evaluation of non-financial disclosures, is the assessment of the Greek Corporate Social Responsibility reports for 2014, with the development and the implementation of a scoring system based on the ten Principles included in the G4 guidelines. The results showed that the Greek reports have a low total percentage of Principle inclusion and that the companies with the highest scores belonged to the primary and the secondary sectors of production.
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heal.tableOfContents
Table of Contents Abstract 3 Acknowledgements 4 List of Tables 7 List of Figures 8 Chapter 1: Introduction 9 1.1 Statement of the problem 10 1.2 Research Questions 10 1.4 Outline of the Study 11 Chapter 2: Literature Review 13 2.1 Corporate Social Responsibility Reporting 13 2.2 Evaluation Methodologies 15 2.3 Important Findings about Corporate Social Responsibility reporting 16 Chapter 3: Methodology 17 3.1 The Global Reporting Initiative guidelines 17 3.1.1 The Global Reporting Initiative G4 guidelines 17 3.1.2 Main changes between Global Reporting Initiative G3.1 and G4 guidelines 22 3.2 Evaluation Methodology based on Global Reporting Initiative G4 Guidelines 23 Chapter 4: Case Study: The Greek Reports of the year 2014 26 4.1 Evaluation of GRI principles' adoption 27 4.2 A synthesis of findings by sector 40 4.4 Guideline Inclusion 44 Chapter 5: Discussion 47 5.1 Analysis of findings 47 5.2 Limitations of Research 49 Chapter 6: Conclusion 50 6.1 Methodology and main findings 50 Bibliography 52 Appendices: 57 Appendix I: GRI G4 General and Specific Standard Disclosures Indicators 57 Appendix II: Evaluation Methodology-Principle Criteria 74 Appendix III: Results of report evaluation 104
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heal.advisorName
Evangelinos, Konstantinos
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heal.committeeMemberName
Banias, Georgios
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heal.committeeMemberName
Achillas, Charisios
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heal.academicPublisher
IHU
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heal.academicPublisherID
ihu
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heal.numberOfPages
115
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heal.spatialCoverage
Greece
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