GRI

Dans les années 1970, l'internationalisation des entreprises a pris de l'ampleur, de même que leur recours à la sous-traitance dans des pays où une réglementation sociale n'était pas bien définie. Cette double évolution a amené les organisations internationales (OCDE, OIT, ONU, ISO, etc.) à arrêter un certain nombre de règles, non contraignantes, définissant les droits sociaux et environnementaux fondamentaux que les multinationales doivent respecter. Par ailleurs, des outils de reporting sociétal se mettent en place pour rendre compte des performances des entreprises en matière de RSE (Combemale & Igalens, 2012). L'objectif de cet article est de passer en revue les principaux référentiels internationaux de la RSE.
Mots-Clefs : RSE, principes OCDE, OIT, ONU, Équateur, pacte mondial, GRI, ISO 26000.

The exact contribution of Corporate Social Responsibility (CSR) to a company as well as to its stakeholders should be measurable in order to be evaluated correctly. The difficult task of measuring the results of CSR has been a matter of significant research both by academics and by practitioners. Some of the literature on Corporate Social Responsibility combines CSR with stakeholder theory introducing corporate social performance. The literature has attempted to describe emerging models of the issues that lead to a coherent model of what would represent corporate social performance. However, it is the case that social aspects are ''soft'' in nature, therefore being difficult to quantify. Innovated methods of performance measurement such as that of Balanced Scorecard has lately been introduced in some companies in their attempt to include non-financial indicators to give a more balanced and forecasting power to the traditional financial performance assessment system, but the view of Corporate Social Responsibility is rarely taken into account. Furthermore, management frameworks that try to cover social and environmental aspects, such as Global Reporting Initiative (GRI), by providing a number of related performance-2-measures are not able to connect them with corporate strategy and are poor evaluators of cause-effect relationships. In the present paper a CSR performance measurement framework based on the adoption of the Balanced Scorecard approach is presented. For the development of the proposed framework, the existing assessment of CSR and Corporate Sustainability actions of the Greek companies of different sectors was analysed in order to identify common practices in CSR performance evaluation as well as existing limitations. Taking into account the social indicators suggested by the traditional balanced scorecard views, an extension of its structure is proposed in order to better embody the environmental and social aspects of company performance.

BACKGROUND: In today's world of increased awareness regarding the concepts of corporate social responsibility (CSR) and corporate governance (CG), many firms in the developed countries consider noncompliance with CSR and CG standards as an important source of risk to their reputations with stakeholders. OBJECTIVE: The aim of this study is to investigate the relationship between the corporate social responsibility disclosure (CSRD) index and corporate factors, namely, board size, board independence, board meetings, CEO duality, a firm's size, leverage, profitability and age. This is the first known study in the case of Saudi Arabia to use the GRI 4 th edition indicators to construct the CSRD index and evaluate Saudi listed firms. Results: The results show that profitability and size factor have positive and significant association with CSR disclosure in listed Saudi firms. While CG characteristics have no impact on CSR disclosure except board independence which has a negative impact. Conclusion: The average of CSRD index among Saudi firms is too low, it is about 11% that means Saudi firms disclose 11% of the information that they have to provide for stockholders according to GRI guidelines. Furthermore, the study concludes that the most polluted sectors " Energy and Petrochemical sectors " in the country disclose more information about CSR.

Este trabajo es un análisis comparado entre los indicadores que evalúan la responsabilidad social corporativa y los indicadores de evaluación de la reputación. Los referentes para el análisis son la guía GRI y el monitor de reputación corporativa español Merco. Los resultados del trabajo muestran los criterios de evaluación coincidentes y una discusión acerca de los objetivos y funciones que motivan la realización de las memorias de responsabilidad social encaminadas a ser más un fin al servicio de la reputación que un instrumento de transparencia y sostenibilidad.

Gunumuzde, paydaslar sirketlerden finansal bilgilerin yani sira, finansal olmayan bilgileri de raporlamalarini beklemektedir. Bu sebeple, isletmelerin finansal olmayan bilgilerini raporlayabilmesi icin, uluslararasi anlamda kabul edilen raporlama rehberleri yayinlayan kurum ve kuruluslar ortaya cikmistir. Bu kurum ve kuruluslar arasinda dunya capinda en yaygin olarak kabul edilmis kurum ve inisiyatif, Kuresel Raporlama Girisimi (GRI)’dir. GRI, isletmelerin ekonomik, cevresel ve sosyal performanslariyla ilgili standartlari belirlemekte ve isletmelerin finansal olmayan bilgilerini raporlamasina imkân tanimaktadir. Bu calismada, BIST Metal Esya, Makine Endeksindeki sirketlerin, 2014-2018 yillari arasindaki donemlerinin GRI ilkelerine gore surdurulebilirlik duzeyleri belirlenmis ve bu duzeylerin, finansal performansa etkisi Panel Veri Regresyon analizi kullanilarak olculmustur. Yapilan analizler sonucunda surdurulebilirlik performans gostergelerine iliskin aciklanan bilgi duzeyiyle, sirketlerin aktif kârliligi, ozkaynak kârliligi, kullanilan sermaye getirisi ve vergi oncesi kâr arasinda istatistiki olarak anlamli pozitif yonlu bir iliski oldugu; toplam varliklarda buyume oraniyla ise istatistiki olarak negatif yonlu anlamli bir iliski oldugu anlasilmistir.

Companies innovate towards sustainability because this may allow them to improve both their socio-environmental and economic performance. Firms that lead the way evolve towards a sustainable business model. However, small and large businesses face different challenges. This research therefore analyses the role of firm size in the business model developed towards sustainable innovation. The sample was obtained from the database of companies that make up the Global Reporting Initiative. The projects presented in the reports were seen as vehicles to support sustainable innovation. The method used was quantitative content analysis. The results show that the size of the company influences on how the supply chain and the financial elements of the business model are developed.

Purpose This study aims to investigate the adoption and diffusion of Global Reporting Initiative (GRI)-based sustainability reporting practices within the global financial services sector. Design/methodology/approach The approach draws on the sociological construct of social contagion theory (SCT) to explain the drivers of diffusion of GRI-based sustainability reporting. Based on a longitudinal study of GRI adoption over a period from 2000 to 2016, thematic content analysis of sustainability reports and media articles was used to refine information gathered that related to nature and spread of GRI-based sustainability practices within the global financial services sector. Findings This study finds that the early adopters of GRI-based sustainability reporting and the accompanying media attention influenced the institutional diffusion of GRI-based reporting in the financial services sector. This growth was isomorphic as companies copied best practice models to reduce uncertainty and m...