7 Rapportering
Waar is informatie over rapportering te vinden?
Deze pagina bevat twee soorten bronnen. Ten eerste de bronnen die op de vorige pagina’s ("wat?", "waarom?" en "hoe?”) expliciet worden vermeld, met de bijbehorende hyperlinks voor verdere raadpleging. Ze zijn gerangschikt naar de instelling die ze heeft vrijgegeven. Ten tweede is er een bibliografie met geraadpleegde bronnen die gebruikt werd om het instrument op te stellen. Deze bibliografie kan nuttig zijn voor de gebruiker voor nader onderzoek over het onderwerp.
- Verenigde naties
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UN Guiding Principles Reporting Framework on Business and Human Rights
- OECD
- Europese Unie (EU)
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- Bindende regelgeving
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Directive 2007/36/EC concernant l’exercice de certains droits des actionnaires de sociétés cotées
- Niet bindende regelgeving
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The EU Guidelines on non-financial reporting: methodology for reporting non-financial information (2017/C 215/01)
- België
- ISO
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ISO and IEC standards to support public policy
ISO standards data protection authority.
Using and referencing ISO and IEC standards to support public policy
- GRI
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Sustainability Reporting Guidelines & NGO Sector Supplement (2011)
- Andere niet-statelijke-initiatieven
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World Business Council for Sustainable Development (WBCSD), in partnership with the Climate
Disclosure Standards Board (CDSB) and Ecodesk Insights from the Reporting Exchange: ESG Reporting Trends (2018)
Model guidance on reporting ESG information to investors (2015)
The IFC Performance Standards (2012)
Integrating the Sustainable Development Goals into Corporate Reporting: A Practical Guide (2018)
Partnership for Principle 10 (PP10)
The global standard for CSO accountability
These Guidance Materials to the Global Standard
The INGO Accountability Charter today Accountability now
- NGO-rapporten
- Referenties
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- Ahmetshina, A., Vagizova, V., & Kaspina, R. (2018). The Use of Management Accounting Information in Non-financial Reporting and Interaction with Stakeholders of Public Companies. In The Impact of Globalization on International Finance and Accounting (pp. 433-439). Springer, Cham.
- Bevan, N. (2015, April). How you could benefit from using ISO standards. In Proceedings of the 33rd annual ACM conference extended abstracts on human factors in computing systems (pp. 2503-2504). ACM.
- Bou-Karroum, L., Hakoum, M. B., Hammoud, M. Z., Khamis, A. M., Al-Gibbawi, M., Badour, S., ... & Guyatt, G. (2018). Reporting of financial and non-financial conflicts of interest in systematic reviews on health policy and systems research: a cross sectional survey. International Journal of Health Policy and Management.
- Camilleri, M. A. (2018). Theoretical insights on integrated reporting: The inclusion of non-financial capitals in corporate disclosures. Corporate Communications: An International Journal.
- Ceulemans, K., Molderez, I., & Van Liedekerke, L. (2015). Sustainability reporting in higher education: a comprehensive review of the recent literature and paths for further research. Journal of Cleaner Production, 106, 127-143.
- English, D. M., & Schooley, D. K. (2014). The evolution of sustainability reporting. The CPA Journal, 84(3), 26.
- Ioannou, I., & Serafeim, G. (2017). The consequences of mandatory corporate sustainability reporting. Harvard Business School Research Working Paper 11-100. SSRN: https://ssrn.com/abstract=1799589 or http://dx.doi.org/10.2139/ssrn.1799589
- La Torre, M., Sabelfeld, S., Blomkvist, M., Tarquinio, L., & Dumay, J. (2018). Harmonising non-financial reporting regulation in Europe: Practical forces and projections for future research. Meditari Accountancy Research.
- Lozano, R. (2018). Sustainable business models: Providing a more holistic perspective. Business Strategy and the Environment.
- Wagner, C. Z. (2017). Evolving Norms of Corporate Social Responsibility: Lessons Learned from the European Union Directive on Non-Financial Reporting. Transactions: Tenn. J. Bus. L., 19, 619.