Publication
GRI standards as support in sustainability reporting: a case study
| dc.contributor.author | Videira, Joana Alexandra Santos | |
| dc.contributor.author | Costa, Cláudia S. | |
| dc.contributor.author | Monte, Ana Paula | |
| dc.date.accessioned | 2022-11-17T10:27:49Z | |
| dc.date.available | 2022-11-17T10:27:49Z | |
| dc.date.issued | 2022 | |
| dc.description.abstract | Sustainability Reports are not yet mandatory. So entities, of their own free will, decide whether they want to implement them. The production of these reports based on the Global Reporting Initiative Standards (GRI Standards) makes it possible to report the economic, environmental and social impacts, thus increasing the responsibility and transparency on the part of the entities regarding their contribution to sustainable development. Furthermore, these Standards aim to increase the comparability and quality of the information provided. The present study aims to understand how and why to use the GRI Standards as a support in the elaboration of Sustainability Reports in the Intermunicipal Community of Terras de Trás-osMontes (CIM-TTM). Faced with this challenge, a literature review based on the GRI Standards was selected (eg, Guthrie & Farneti, 2008; Lamprinidi & Kubo, 2008; Muñoz et al., 2020), which was considered adequate for the study of Sustainability Reports (eg, Guthrie & Farneti, 2008; Lodhia et al., 2012), which may result in an original study with new theoretical and practical contributions. That is, contributions to the public sector literature in general and, more specifically, to the CIM-TTM, in order to enhance its application in other Intermunicipal Communities, thus functioning as a driving mechanism. Furthermore, it should be noted that no Intermunicipal Community has yet produced this type of report. Therefore, the following research question was posed: How and why to use the GRI Standards in the preparation of Sustainability Reports at CIM-TTM? The research method selected was the case study because it is appropriate to answer the how and why questions, typical in qualitative methodology (Yin, 2017). The CIM-TTM is the case under study for this research. As for the analysis model, based on the GRI Standards, it is intended to identify the dimensions and practices of CIM-TTM's social responsibility and to prepare a proposal for a Sustainability Report for it. The analysis period will be 2021 and the data necessary to study the preparation of Sustainability Reports at the CIM-TTM will be collected through documents and by direct observation. | pt_PT |
| dc.description.version | info:eu-repo/semantics/publishedVersion | pt_PT |
| dc.identifier.citation | Videira, Joana; Costa, Cláudia S.; Monte, Ana Paula (2022). GRI standards as support in sustainability reporting: a case study. In 9th Annual International Business, Law and Economics Conference. Liubliana. p. 13-14. ISBN 978-961-94676-7-1 | pt_PT |
| dc.identifier.isbn | 978-961-94676-7-1 | |
| dc.identifier.uri | http://hdl.handle.net/10198/26113 | |
| dc.language.iso | eng | pt_PT |
| dc.peerreviewed | yes | pt_PT |
| dc.publisher | MLC Management and Law College Ljubljana | pt_PT |
| dc.rights.uri | http://creativecommons.org/licenses/by/4.0/ | pt_PT |
| dc.title | GRI standards as support in sustainability reporting: a case study | pt_PT |
| dc.type | conference object | |
| dspace.entity.type | Publication | |
| oaire.citation.conferencePlace | Liubliana | pt_PT |
| oaire.citation.endPage | 14 | pt_PT |
| oaire.citation.startPage | 13 | pt_PT |
| oaire.citation.title | 9th Annual International Business, Law and Economics Conference | pt_PT |
| person.familyName | Costa | |
| person.familyName | Monte | |
| person.givenName | Cláudia S. | |
| person.givenName | Ana Paula | |
| person.identifier.ciencia-id | 2F1B-0FEA-A447 | |
| person.identifier.ciencia-id | 531F-8D14-F89E | |
| person.identifier.orcid | 0000-0001-8294-2218 | |
| person.identifier.orcid | 0000-0001-9936-0142 | |
| person.identifier.rid | AAL-4392-2020 | |
| person.identifier.rid | F-7469-2012 | |
| person.identifier.scopus-author-id | 25624613800 | |
| person.identifier.scopus-author-id | 57202852398 | |
| rcaap.rights | openAccess | pt_PT |
| rcaap.type | conferenceObject | pt_PT |
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