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Soziale und ökologische Offenlegung, Legitimitätstheorie
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ISBN10: 6207854284
ISBN13: 9786207854288
Publisher: Verlag Unser Wissen
Published: Jul 21 2024
Pages: 56
Weight: 0.21
Height: 0.13 Width: 6.00 Depth: 9.00
Language: German
ISBN13: 9786207854288
Publisher: Verlag Unser Wissen
Published: Jul 21 2024
Pages: 56
Weight: 0.21
Height: 0.13 Width: 6.00 Depth: 9.00
Language: German
Ziel dieser Studie war es, das mögliche Vorhandensein eines isomorphen Prozesses zwischen den Jahres- und Nachhaltigkeitsberichten von Bergbauunternehmen zu ermitteln und zu analysieren, inwieweit der Umfang der offengelegten Informationen ähnlich ist. Zu diesem Zweck wurde das von Sampaio et al. (2012) entwickelte Instrument verwendet, das vier Gruppen von Indikatoren umfasst, die mit den Verfahren des brasilianischen Rechnungslegungsstandards T-15 und anderen Empfehlungen der Institute Ethos und IBASE sowie den von der Global Reporting Initiative (GRI) aufgestellten Leitlinien für die Erstellung von Jahres- und Nachhaltigkeitsberichten übereinstimmen. Es wurden zehn Geschäfts- und Nachhaltigkeitsberichte in einem Zeitraum von zwei verschiedenen Jahren - 2009 und 2012 - analysiert. Bei der Definition dieser Jahre wurde die Studie von Sampaio et al. (2012) berücksichtigt, um eine vergleichende Analyse der Ergebnisse der früheren Studie mit der vorliegenden Studie zu ermöglichen. Der Mittelwert und die Standardabweichung wurden als Parameter zur Unterstützung der Behandlung der Daten verwendet.
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