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首页> 外文期刊>Progress in Industrial Ecology >GRI performance indicators and corporate variables Evidence from Italian listed companies' corporate social responsibility reports
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GRI performance indicators and corporate variables Evidence from Italian listed companies' corporate social responsibility reports

机译：GRI绩效指标和企业变量来自意大利上市公司的企业社会责任报告的证据

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摘要

The paper aims to verify how some variables related to profitability, size and industry can classify the disclosure of global reporting initiative (GRI) indicators. The study focuses on the Italian listed companies, which produced corporate social responsibility (CSR) reports in accordance with the GRI guidelines. Content analysis of the GRI-based CSR reports was performed to verify the type and the number of the GRI indicators disclosed. This research comes from the few studies that analyse the adoption of the GRI indicators in companies' CSR reports. We use regression trees technique to describe the common characteristics of companies in their reporting of indicators. The results highlight the importance of a company's ROE and the industry in classifying it according to the number and the type of indicators disclosed. The most reported category is that of social indicators related to labour practices, followed by the category of economic and environmental indicators.
机译：本文旨在验证与盈利能力，规模和行业相关的一些变量如何对全球报告倡议（GRI）指标的披露进行分类。该研究的重点是意大利上市公司，这些公司根据GRI指南编制了企业社会责任（CSR）报告。进行了基于GRI的CSR报告的内容分析，以验证所披露的GRI指标的类型和数量。这项研究来自对企业社会责任报告中采用GRI指标进行分析的少数研究。我们使用回归树技术来描述公司在指标报告中的共同特征。结果强调了公司的净资产收益率和行业在根据披露的指标的数量和类型对其进行分类中的重要性。报告最多的类别是与劳工惯例有关的社会指标，其次是经济和环境指标类别。

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