CORPORATE SOCIAL RESPONSIBILITY IN JAPAN: ANALYZING THE PARTICIPATING COMPANIES IN GLOBAL REPORTING INITIATIVE

Following the US and Europe, Japan is now becoming aware of the importance of Corporate Social Responsibility (CSR). In fact, Japan has become the country with the largest number of participants in Global Reporting Initiative (GRI), which is currently the most acknowledged reporting system of CSR in the world. However, the mere number of the participants does not tell much. The Japanese approach to CSR may well differ from the Western approach, given various differences in their socio-economic characteristics. Against this background, two empirical tests are conducted. The identification of the characteristics of the Japanese adopters of GRI Guidelines implies the erosion of the traditional corporate-centered system of that country both from outside and from inside. On the other hand, the manner of adoption is found to be quite different between Japan and the West, which may be a sign of cultural or systematic resistance to total convergence.corporate social responsibility (CSR); global reporting initiative (GRI); international comparison; Japan; system perspective

A Review of corporate Environmental Responsibility (CER) Practices in Indonesia

The aim of this research is to review the practices of Corporate Environmental Responsibility (CER) as subsection of Corporate Social Responsibility (CSR) based on Sustainability Report published by mining industry in Indonesia. This reseorch use nine aspects and thirty indicators Environmental Performance stated by Global Reporting Initiative (GRI) G3 Guideline. There are five Sustainability Report were analyzed as the somples ond will be classified as Reported or Not Reported. Then .from Reported classification, it will be score as Completely and Partially Reported. The result of the study show that the applications of guideline for reporting on erwironmental performance within Indonesiqn companies in mining industry is still far -from what the Global Reporting Initiative (GRI) G3 required

ANALISIS PERBANDINGAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL BERDASARKAN GLOBAL REPORTING INITIATIVE INDEKS DAN ISLAMIC SOSIAL REPORTING INDEKS

Penelitian ini bertujuan untuk mengetahui perbandingan pengungkapan Coorporate Social Responsibility (CSR) pada Bank Syariah dan Bank Konvensional berdasarkan Global Reporting Initiative (GRI) Indeks, dan perbandingan pengungkapan CSR di Bank Syariah berdasarkan Islamic Social Reporting (ISR) indeks dan Global Reporting Initiative (GRI) Indeks. Populasi dalam penelitian ini adalah Bank Umum Nasional, Bank Daerah, dan Bank Overseas yang list di BI, serta Bank Syariah yang list di BI. Pemilihan sampel dalam penelitian ini menggunakan metode purposive sampling, dimana perusahaan yang diteliti telah memenuhi kriteria tertentu. Perusahaan yang dijadikan sampel penelitian berdasarkan kriteria yang ditetapkan adalah 9 Bank Syariah dan 9 Bank Konvensional yang list di BI. Penelitian ini menggunakan metode kualitatif menggunakan alat bantu statistika deskriptif. Data yang digunakan adalah data sekunder berupa laporan tahunan untuk tahun 2015 yang termuat di website resmi perusahan. Teknik Analisis data dilakukan dengan content Analisis, selanjutnya diberikan interpretasi berdasarkan Al-Quran, Hadits, serta teori-teori pendapat para pakar yang ada. Hasil penelitian menunjukan bahwa Pengungkapan Coorporate Social Reporting (CSR) pada bank konvensional berdasarkan Global Reporting Initiative (GRI) Indeks dengan rata-rata 80,23% skor 55 lebih baik dibandingkan dengan bank syariah berdasarkan Global Reporting Initiative (GRI) Indeks dengan rata-rata 60,29% skor 41, dan Pengungkapan CSR pada bank syariah berdasarkan Global Reporting Initiatitive (GRI) Indeks dengan rata-rata 60,29% skor 41 lebih baik dibandingkan dengan bank syariah berdasarkan Islamic Social Reporting (ISR) Indeks dengan rata-rata 51,46% skor 29. Kata kunci : Coorporate Social Responsibility CSR), Islamic Sosial Reporting (ISR) Indeks, Global Reporting Initiative (GRI) Indeks

In Our Nature: Sustainability Year In Review 2014

This publication covers International Paper's sustainability progress highlights for calendar year 2014. We report against the Global Reporting Initiative (GRI) key performance indicators in the areas of economic, environmental, and social performance "In Accordance" with the G4 Sustainability Reporting Guidelines Core level

Pengungkapan Corporate Social Responsibility (Csr) Pada Bank Syariah Di Indonesia

Corporate Social Responsibility (CSR) adalah tanggung jawab moral suatu perusahaan terhadap para stakeholders terutama komunitas atau masyarakat disekitar wilayah kerja dan operasinya. Tujuan penelitian ini untuk mengetahui pengungkapan CSR menggunakan index Global Reporting Initiative (GRI) dan untuk mengetahui implementasi dari CSR pada bankan syariah di Indonesia. Sampel yang digunakan adalah seluruh perbankan syariah di Indonesia yang terdaftar di Bank Indonesia dan telah menerbitkan laporan tahunan dari periode 2009-2011 yaitu Bank Muamalat Indonesia, Bank Syariah Mandiri, Bank Mega Syariah, BRI Syariah, Bank Syariah Bukopin.Analisis data yang digunakan dalam penelitian ini adalah content analys, yaitu identifikasi tanggung jawab sosial pada bank syariah menggunakan index Global Reporting Initiative(GRI). Penelitian ini memperoleh data Bank Syariah Mandiri memiliki posentase rata-rata pengungkapan CSR tertinggi sebesar 35,96%, sedangkan BRI Syariah memiliki prosentase rata-rata pengungkapan CSR terendah sebesar 23,22%. Penelitian ini juga menunjukan implemetsi CSR pada bank syariah di Indonesia dapat digaris besarkan pada bidang ekonomi, pendidikan, sosial, kesehatan, dan kemanusiaan

Inconsistencies in Sustainability Reports – The Case Suzano

This paper aims to highlight the inconsistencies of the Sustainability Report Suzano in 2009 and 2010. From an analysis of documents about the 30 environmental indicators contained in the report, a comparison is made ??of this information to model the Global Reporting Initiative (GRI), showing the degree of commitment and truthfulness in regard to environmental indicators adopted by the company. We have detected that there are differences in level of service indicators reported by the company, and are noticeable errors involving the values ??that quantified the materials used in production without any notification that it was evident to clarify the reason for the differences observed, implying that their reports do not have a degree of reliability desired. Similar studies are needed to ascertain whether the fact discovered through this research is a common practice involving the Sustainability Reports point or situation. Keywords: Environmental Accounting, Global Reporting Initiative (GRI), Sustainable Development, Corporate Social Responsibility, Industry.

Corporate Responsibility Report

Nike\u27s Corporate Responsibility Report describes CR activities in Nike brand factories, according to the guidelines set by the Global Reporting Initiative (GRI). Hopes to jump-start disclosure and collaboration throughout the industry to adopt and enforce common codes of conduct leading to better and safe working conditions in factories

PRÁTICAS DE SUSTENTABILIDADE CORPORATIVA NO BRASIL: ANÁLISE DAS INSTITUIÇÕES FINANCEIRAS INTEGRANTES DO ÍNDICE DE SUSTENTABILIDADE EMPRESARIAL

RESUMOO artigo descreveu as práticas socioambientais de quatro instituições financeiras que pertencem à carteira do Índice de Sustentabilidade Empresarial (ISE) da BM&FBovespa. Os dados do ano de 2012 referem-se aos Bancos do Brasil, Itaú Unibanco, Bradesco e Santander. Os indicadores analisados estão no padrão ao que preceitua a Global Reporting Initiative (GRI) – Suplemento Setorial de Serviços Financeiros (SSSF). Esta investigação é qualitativa, descritiva e documental. A análise de conteúdo foi baseada nos Relatórios de Sustentabilidade que estão aderentes aos Princípios do Equador e os Princípios para Investimento Responsável – PRI de informações de caráter setorial e ambiental. Os resultados demonstram que as instituições financeiras seguem as diretrizes dos indicadores do GRI. Todavia, não há uma uniformização dos indicadores evidenciados, o que dificulta a comparação entre as instituições.Palavras-chave: Evidenciação Sustentável. Global Reporting Initiative (GRI). Contabilidade Socioambiental. ABSTRACTThe article described the social and environmental practices of four financial institutions that belong to the portfolio of the Corporate Sustainability Index (ISE) of BM & FBovespa. The data for the year 2012 refer to the Banks of Brazil, Itaú Unibanco, Bradesco and Santander. The indicators analyzed are in the standard according to the Global Reporting Initiative (GRI) - Sectoral Supplement of Financial Services (SSSF). This research is qualitative, descriptive and documentary. The content analysis was based on the Sustainability Reports that are adhering to the Equator Principles and the Principles for Responsible Investment - PRI for sectoral and environmental information. The results demonstrate that financial institutions follow the guidelines of the GRI indicators. However, there is no uniformity of indicators, which makes it difficult to compare institutions.Keywords: Sustainable Evidence. Global Reporting Initiative (GRI). Socio-environmental accounting

ANALISIS IMPLEMENTASI KONSEP KEUANGAN BERKELANJUTAN “FIRST MOVERS ON SUSTAINABLE BANKING” BERDASARKAN GLOBAL REPORTING INITIATIVE (GRI) TERHADAP KINERJA SEKTOR KEUANGAN SYARIAH PERIODE 2018-2020

ABSTRAK Global Reporting Initiative (GRI) menjadi acuan utama dalam pelaporan kinerja berkelanjutan. Namun, dalam konteks sektor keuangan syariah, kajian yang mendalam tentang implementasi konsep keuangan berkelanjutan BRI Syariah dan Bank Muamalat masih terbatas, terutama dalam pengaplikasiannya terhadap kinerja sektor keuangan syariah periode 2018-2020. Rumusan masalahnya yakni, bagaimana implementasi konsep keuangan berkelanjutan “first movers on sustainable banking” berdasarkan Global Reporting Initiative (GRI) terhadap kinerja sektor keuangan syariah? dan bagaimana dampak implementasi konsep keuangan berkelanjutan “first movers on sustainable banking” berdasarkan Global Reporting Initiative (GRI) terhadap kinerja sektor keuangan syariah? Jenis penelitian ini merupakan jenis penelitian kualitatif, sifat penelitian ini yaitu penelitian kualitatif deskriptif. Sumber data yang digunakan yakni sumber sekunder. Teknik pengumpulan data meliputi, dokumentasi, studi kepustakaan, dan triangulasi waktu. Kemudian data dianalisis dengan reduksi data, penyajian data, dan penarikan kesimpulan. BRI Syariah berhasil menerapkan konsep keuangan berkelanjutan berdasarkan panduan GRI dengan kinerja ekonomi memuaskan, mencakup pertumbuhan moderat dan adaptasi pasar. Langkah-langkah pada sektor green banking, seperti pembiayaan energi terbarukan dan pertanian berkelanjutan, program Tanggung Jawab Sosial dan Lingkungan dan Corporate Social Responsibility juga memberikan dampak positif pada masyarakat. Bank Muamalat Indonesia juga berhasil menerapkan konsep keuangan berkelanjutan dalam sektor ekonomi, lingkungan, dan sosial. Keberlanjutan ekonominya tercermin dalam manajemen aset, likuiditas, dan penghimpunan dana yang efektif. Prinsip-prinsip berkelanjutan juga terintegrasi dalam kebijakan lingkungan dan program Corporate Social Responsibility. Baik BRI Syariah maupun Bank Muamalat Indonesia memberikan dampak positif dalam sektor keuangan syariah berdasarkan indikator seperti Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Biaya Operasi Pendapatan Operasi (BOPO), Financing To Deposit Ratio (FDR), dan Return On Asset (ROA), sehingga menunjukkan manajemen risiko yang baik, efisiensi operasional, pertumbuhan usaha, dan tanggung jawab sosial. Kata Kunci: Konsep Keuangan Berkelanjutan, Global Reporting Initiative (GRI), dan Kinerja Sektor Keuangan Syariah. ABSTRACT The Global Reporting Initiative (GRI) is the main reference in reporting sustainable performance. However, in the context of the sharia financial sector, in-depth studies on the implementation of the sustainable finance concept of BRI Syariah and Bank Muamalat are still limited, especially in its application to the performance of the sharia financial sector for the 2018-2020 period. The formulation of the problem is, how does the concept of sustainable finance "first movers on sustainable banking" based on the Global Reporting Initiative (GRI) be implemented on the performance of the sharia financial sector? and what is the impact of the implementation of the "first movers on sustainable banking" sustainable finance concept based on the Global Reporting Initiative (GRI) on the performance of the sharia financial sector? This type of research is a type of qualitative research, the nature of this research is descriptive qualitative research. The data source used is a secondary source. Data collection techniques include documentation, literature study, and time triangulation. Then the data was analyzed by data reduction, data presentation, and drawing conclusions. BRI Syariah has successfully implemented sustainable financial concepts based on GRI guidelines with satisfactory economic performance, including moderate growth and market adaptation. Steps in the green banking sector, such as financing renewable energy and sustainable agriculture, Social and Environmental Responsibility and Corporate Social Responsibility programs also have a positive impact on society. Bank Muamalat Indonesia has also succeeded in implementing the concept of sustainable finance in the economic, environmental and social sectors. Its economic sustainability is reflected in effective asset management, liquidity and fund raising. Sustainable principles are also integrated into environmental policies and Corporate Social Responsibility programs. Both BRI Syariah and Bank Muamalat Indonesia have had a positive impact in the sharia financial sector based on indicators such as Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Operating Costs Operating Income (BOPO), Financing To Deposit Ratio (FDR), and Return On Assets (ROA), thereby showing good risk management, operational efficiency, business growth and social responsibility. Key Word: Sustainable Finance Concept, Global Reporting Initiative (GRI), and Sharia Financial Sector

Social responsibility reporting at group level in a mutual insurance company: the experience of ITAS Mutua Assicurazioni

The Global Reporting Initiative (GRI) guidelines state that a social responsibility re-port should provide information about 'all entities over which the reporting organisa-tion exercises control or significant influence'. A mutual insurance company which sells products through a network of insurance agents has to provide information about insurance agencies and about customers. ITAS is the first company to produce a so-cial responsibility report including data provided by the network of insurance agents, the customers and the shareholders. The paper illustrates the process used to collect and process information. Interestingly, the data collection process opened a channel of communication with both agents and customers/shareholders supplying ITAS with useful suggestions from the strategic and marketing point of view