THE IMPACT OF THE BUSINESS AND ORGANIZATIONAL SIZE OF A COMPANY ALONG WITH GRI AND CSR ADOPTION ON INTEGRATING SUSTAINABILITY REPORTING PRACTICES

Dragu Ioana-Maria () and Tiron-Tudor Adriana ()
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Dragu Ioana-Maria: Babes-Bolyai University, Economic Sciences and Business Administration
Tiron-Tudor Adriana: Babes-Bolyai University, Economic Sciences and Business Administration
Authors registered in the RePEc Author Service: Adriana Tiron Tudor

Annals of Faculty of Economics, 2012, vol. 1, issue 1, 916-920

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.

Keywords: integrated report; reporting scorecard; sustainability; disclosure; correlation (search for similar items in EconPapers)
JEL-codes: C58 M41 (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:ora:journl:v:1:y:2012:i:1:p:916-920

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