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The Impact Of The Business And Organizational Size Of A Company Along With Gri And Csr Adoption On Integrating Sustainability Reporting Practices

Author

Listed:
  • Dragu Ioana-Maria

    (Babes-Bolyai University, Economic Sciences and Business Administration)

  • Tiron-Tudor Adriana

    (Babes-Bolyai University, Economic Sciences and Business Administration)

Abstract

This paper intends to investigate the correlation between the business and organizational size of companies as well as GRI and CSR practices adoption, and the level of sustainability disclosure. The correlation is highlighted through SPSS statistic analysis and determination of an econometric model between a dependent variable - sustainability information disclosure - and five independent ones- sales, number of employees, GRI and CSR policies and ultimately reporting period/year -. We use the Deloitte Sustainability Scorecard for measuring the sustainability reporting practices. Our sample comprises companies that adopted integrated reporting for the period 2009-2010. Sample selection was made on the basis that sustainability reports are incorporated within the integrated reports. We assume to obtain a high correlation between the business and organizational size of companies, GRI and/or CSR polities and the level of sustainability information disclosed in our integrated reports.

Suggested Citation

  • Dragu Ioana-Maria & Tiron-Tudor Adriana, 2012. "The Impact Of The Business And Organizational Size Of A Company Along With Gri And Csr Adoption On Integrating Sustainability Reporting Practices," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 916-920, July.
    • Handle: RePEc:ora:journl:v:1:y:2012:i:1:p:916-920
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    References listed on IDEAS

    as
    1. Yakup Selvi & Eva Wagner & Ahmet Türel, 2010. "Corporate Social Responsibility In The Time Of Financial Crisis: Evidence From Turkey," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(12), pages 1-28.
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    More about this item

    Keywords

    integrated report; reporting scorecard; sustainability; disclosure; correlation;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • C58 - Mathematical and Quantitative Methods - - Econometric Modeling - - - Financial Econometrics

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