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Inter-organisational Sustainability Reporting – A harmonized XRBL approach based on GRI G4 XBRL and further Guidelines

Authors
Solsbach, Andreas (University of Oldenburg)
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Isenmann, Ralf (University of Applied Sciences Munic)
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Marx Gómez, Jorge (University of Oldenburg)
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Teuteberg, Frak (University of Osnabrück)
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Chapter Sustainability Reporting
Volume Proceedings of the 28th Conference on Environmental Informatics - Informatics for Environmental Protection, Sustainable Development and Risk Management
Conference EnviroInfo 2014 - ICT for Energy Effieciency
Oldenburg, 2014
Year 2014
Abstract of the Article
The ongoing development and the alterations of sustainability reporting, like the change towards
internet-based reporting which allows stakeholder orientation and integration of supply chain
disclosure, will lead to an increased generation of sustainability reports (or corporate social
responsibility reporting). By April 2012, 53% of the S&P 500 companies provide corporate
sustainability reports and 63% are based on the Global Reporting Initiative (GRI) guidelines, 5%
are referencing towards GRI so that only 32% are non-GRI reports. This is a huge increase of
sustainability reporting compared to 19%-20% in 2011. [1] A proposed Directive of the Council of
the European Communities [2] regarding the disclosure of nonfinancial and diversity information
by certain large companies and groups, what will be realized by sustainability reports, will
possible lead to mandatory reporting instead of voluntary reporting. Larger companies and groups
will force their suppliers to report impacts of their processes and products in the supply chain due
to supply chain disclosure. Therefore, companies are forced to reduce efforts in the process of
generating a sustainability report, increase the value and accessibility of reports by machine
readable reports. The paper will present the approach of inter-organizational sustainability
reporting to enrich the current GRI G4 XBRL [3] version towards an inter-organisational
reporting. Further guidelines for harmonizing such as United Nations Global Compact [4],
Organization for Economic Cooperation and Development Guidelines for Multinational
Enterprises [5], Eco Management and Audit Scheme III [6] and European Federation of Financial
Analysts Societies [7] to overcome the necessity to use bridge documents will be shown. Further,
ideas how to integrate the inter-organisational sustainability reporting approach will be discussed.
Pages 9 - 16
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