Sustainability reporting in cooperatives
| Autor: | Kıymet Tunca Çalıyurt, Gamze Yakar Pritchard |
|---|---|
| Jazyk: | angličtina |
| Rok vydání: | 2021 |
| Předmět: |
genetic structures
020209 energy Strategy and Management Economics Econometrics and Finance (miscellaneous) Social sustainability global reporting initiative Accounting 02 engineering and technology 010501 environmental sciences 01 natural sciences Insurance HG8011-9999 0202 electrical engineering electronic engineering information engineering Sustainability reporting ddc:330 Financial services 0105 earth and related environmental sciences Sustainable development sustainability reporting business.industry Work (electrical) Sustainability Corporate social responsibility cooperative Performance indicator business |
| Zdroj: | Risks Volume 9 Issue 6 Risks, Vol 9, Iss 117, p 117 (2021) |
| Popis: | The aim of the present study is to examine the sustainability reports of cooperatives, which may play an important role in achieving the sustainable development goals and help to identify which economic, environmental, and social sustainability indicators cooperatives are currently reporting. For this purpose, a total of 168 sustainability reports were examined for cooperatives that use the Global Reporting Initiative (GRI) G4 reporting, and that are included in the Sustainability Disclosure Database (SDD-GRI). As a result of this study, it was determined that the economic performance indicator disclosure levels of cooperatives that are active in the financial services sector are higher compared with those of cooperatives that are active in other sectors. In addition, it was also observed that the labor practices and decent work sub-category indicator disclosure levels of cooperatives active in the agriculture sector are lower compared to those of cooperatives that are active in the healthcare services and financial services sectors. Another outcome of this study was the finding that the social performance indicator disclosure levels for large-scale cooperatives are greater than those of small- and medium-sized (SME) cooperatives. |
| Databáze: | OpenAIRE |
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