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Keywords = consolidated GRI standards

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13 pages, 429 KiB  
Article
Investigating the Quality of Gender Equality Non-Financial Information Disclosed in the Cooperative Credit Sector: A Case Study
by Olga Ferraro and Elena Cristiano
J. Risk Financial Manag. 2022, 15(12), 595; https://doi.org/10.3390/jrfm15120595 - 12 Dec 2022
Cited by 5 | Viewed by 2200
Abstract
Credit institutions, according to the 2014/95/EU Directive (implemented in Italy with Legislative Decree No. 254/2016) are obliged to report non-financial and diversity information. Our article focuses on the diversity information to investigate whether the obligation to disclose diversity information within the mandatory non-financial [...] Read more.
Credit institutions, according to the 2014/95/EU Directive (implemented in Italy with Legislative Decree No. 254/2016) are obliged to report non-financial and diversity information. Our article focuses on the diversity information to investigate whether the obligation to disclose diversity information within the mandatory non-financial statement (NFS) led to an improvement of the quality of the gender equality information. To address this aim we analyzed five consolidated mandatory NFSs (CNFSs) for the Iccrea Cooperative Banking Group (ICBG) covering the 2017–2021 period. We selected ICBG because of the dearth of studies on the cooperative banking sector, which represent a relevant component of the national banking system in Italy. To the best of our knowledge, this paper is the first study to explore the quality of information on gender equality in mandatory NFSs for a cooperative banking group using a longitudinal approach. The analysis of the case study’s findings provides evidence that ICBG worked to align its gender information with the Decree requirements and the GRI standards. The longitudinal analysis highlights that, during the five years under study, the ICBG’s information on gender came to fully reflect the EU and Italian requirements. Full article
(This article belongs to the Special Issue Attributes of Women Directors and Corporate Governance)
28 pages, 3379 KiB  
Article
Corporate Social Responsibility Strategies in Spanish Electric Cooperatives. Analysis of Stakeholder Engagement
by Concepción Campillo-Alhama and Diego Igual-Antón
Sustainability 2021, 13(12), 6810; https://doi.org/10.3390/su13126810 - 16 Jun 2021
Cited by 15 | Viewed by 5201
Abstract
Cooperative organizations try to balance economic viability and corporate social responsibility (CSR) management through strategic policies that involve dialogue, participation, and engagement with stakeholders. To measure the impact of CSR management, the electricity sector implements monitoring processes and models, such as the sustainability [...] Read more.
Cooperative organizations try to balance economic viability and corporate social responsibility (CSR) management through strategic policies that involve dialogue, participation, and engagement with stakeholders. To measure the impact of CSR management, the electricity sector implements monitoring processes and models, such as the sustainability reporting standards of the Global Reporting Initiative (GRI), which measure contributions to the Sustainable Development Goals (SDGs) of the United Nations 2030 Agenda. This research analyses the strategic management of CSR in the 28 electric cooperatives that market electricity in Spain with the aim of determining their level of commitment to CSR and stakeholder participation in their corporate policies. The analysis is based on the descriptive-exploratory study of the whole population of electric cooperatives. The results indicate that the CSR management of most electric cooperatives is still in an emerging stage within the Value Curve. Importantly, there is a significant percentage of cooperatives that have already advanced towards the consolidating and institutionalized stages. However, most of these social-economy organizations are not developing programs that link their CSR strategies with their priority SDGs and sustainability as a commitment to their community. Full article
(This article belongs to the Special Issue Corporate Governance and Sustainability Performance)
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25 pages, 1901 KiB  
Article
Analysis of Social Sustainability Information in a Global Context According to the New Global Reporting Initiative 400 Social Standards
by Isabel Gallego-Álvarez, María Belén Lozano and Miguel Rodríguez-Rosa
Sustainability 2019, 11(24), 7073; https://doi.org/10.3390/su11247073 - 10 Dec 2019
Cited by 8 | Viewed by 3226
Abstract
Interest is increasing in what information companies disclose regarding the social aspects of their operations. This research therefore develops an index to analyze the social disclosure of companies from various countries and geographical regions including Latin America, Europe, Africa, Asia, and the United [...] Read more.
Interest is increasing in what information companies disclose regarding the social aspects of their operations. This research therefore develops an index to analyze the social disclosure of companies from various countries and geographical regions including Latin America, Europe, Africa, Asia, and the United States. Using categorical principal component analysis and partial triadic analysis, we build a numerical value for a specific social individual index by firm. Then, we analyze the extent to which this disclosure follows the Global Reporting Initiative 400 social standards, which became effective on 1 July 2018. In addition to considering geographical aspects, we also analyze social disclosure based on industry, which facilitates firms’ decision-making and policy formation in social disclosure. Full article
(This article belongs to the Special Issue Business, Management, Entrepreneurship and Innovation for Sustainable Development)
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