FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W4297090192> ?p ?o ?g. }

• W4297090192 endingPage "1409" @default.
• W4297090192 startingPage "1386" @default.
• W4297090192 abstract "Purpose A sustainability reporting framework must demonstrate that resources are fairly bought and used to support diverse life on earth within habitable ranges. The purpose of this paper is to propose a principle-based sustainability reporting framework that measures, audits and reports based on sustainability outcomes and impacts as part of the corporate reporting framework. Design/methodology/approach This paper draws on the United Nations Sustainable Development Goals (UN SDGs) and targets for preparing a reporting framework. It uses Gaia Theory and the Theory of Distributive Justice constructs that align with sustainable development principles to delineate a reporting approach. Findings Frameworks that promote sustainability reporting have increasingly embraced UN SDGs but overly focus on performance promoting inter-firm comparisons. This framework introduces principle-based sustainability reporting where firms demonstrate their chosen contribution to sustainable development using 17 UN SDGs as goal posts. Research limitations/implications This conceptual paper presents theoretical constructs that future research can empirically validate to enhance sustainability reporting. Practical implications This principle-based sustainability reporting framework is implementable for corporate reporting, where sustainability reporting integrates with the financial and economic intellectual capital reporting frameworks. Social implications This framework highlights the importance of acquiring and using resources to distribute justice and fairness. It is a joint project between firms and stakeholders. Originality/value This framework promotes integrated thinking for firms to engage in principle-based sustainability reporting and provides a roadmap for sustainability reporting using the SDG Compass logic model." @default.
• W4297090192 created "2022-09-27" @default.
• W4297090192 creator A5046012533 @default.
• W4297090192 date "2022-09-27" @default.
• W4297090192 modified "2023-10-14" @default.
• W4297090192 title "A framework for sustainability reporting" @default.
• W4297090192 cites W1505897394 @default.
• W4297090192 cites W1579003624 @default.
• W4297090192 cites W1751463869 @default.
• W4297090192 cites W1987986893 @default.
• W4297090192 cites W1990744291 @default.
• W4297090192 cites W2031014310 @default.
• W4297090192 cites W2060907702 @default.
• W4297090192 cites W2080367855 @default.
• W4297090192 cites W2082469848 @default.
• W4297090192 cites W2108594587 @default.
• W4297090192 cites W2110486552 @default.
• W4297090192 cites W2130830740 @default.
• W4297090192 cites W2140904828 @default.
• W4297090192 cites W2167061037 @default.
• W4297090192 cites W2243270077 @default.
• W4297090192 cites W2246819516 @default.
• W4297090192 cites W2316845537 @default.
• W4297090192 cites W2558500566 @default.
• W4297090192 cites W2625918234 @default.
• W4297090192 cites W2807764923 @default.
• W4297090192 cites W2917563930 @default.
• W4297090192 cites W2918224020 @default.
• W4297090192 cites W2984471777 @default.
• W4297090192 cites W3012033770 @default.
• W4297090192 cites W3014285613 @default.
• W4297090192 cites W3024069070 @default.
• W4297090192 cites W3164854243 @default.
• W4297090192 cites W3171531454 @default.
• W4297090192 cites W3176336049 @default.
• W4297090192 cites W3197259138 @default.
• W4297090192 cites W3199176326 @default.
• W4297090192 cites W3212040073 @default.
• W4297090192 cites W4205770333 @default.
• W4297090192 cites W4210446914 @default.
• W4297090192 cites W4213186714 @default.
• W4297090192 cites W4220901345 @default.
• W4297090192 cites W4248248630 @default.
• W4297090192 doi "https://doi.org/10.1108/sampj-08-2021-0316" @default.
• W4297090192 hasPublicationYear "2022" @default.
• W4297090192 type Work @default.
• W4297090192 citedByCount "5" @default.
• W4297090192 countsByYear W42970901922023 @default.
• W4297090192 crossrefType "journal-article" @default.
• W4297090192 hasAuthorship W4297090192A5046012533 @default.
• W4297090192 hasBestOaLocation W42970901921 @default.
• W4297090192 hasConcept C107826830 @default.
• W4297090192 hasConcept C11012388 @default.
• W4297090192 hasConcept C121955636 @default.
• W4297090192 hasConcept C141261163 @default.
• W4297090192 hasConcept C14224292 @default.
• W4297090192 hasConcept C144024400 @default.
• W4297090192 hasConcept C144133560 @default.
• W4297090192 hasConcept C162324750 @default.
• W4297090192 hasConcept C17744445 @default.
• W4297090192 hasConcept C18903297 @default.
• W4297090192 hasConcept C195094911 @default.
• W4297090192 hasConcept C199521495 @default.
• W4297090192 hasConcept C199539241 @default.
• W4297090192 hasConcept C205266134 @default.
• W4297090192 hasConcept C20908052 @default.
• W4297090192 hasConcept C2776950860 @default.
• W4297090192 hasConcept C2779183453 @default.
• W4297090192 hasConcept C2780473208 @default.
• W4297090192 hasConcept C36289849 @default.
• W4297090192 hasConcept C39549134 @default.
• W4297090192 hasConcept C41008148 @default.
• W4297090192 hasConcept C52407799 @default.
• W4297090192 hasConcept C539667460 @default.
• W4297090192 hasConcept C552854447 @default.
• W4297090192 hasConcept C56739046 @default.
• W4297090192 hasConcept C66204764 @default.
• W4297090192 hasConcept C86803240 @default.
• W4297090192 hasConceptScore W4297090192C107826830 @default.
• W4297090192 hasConceptScore W4297090192C11012388 @default.
• W4297090192 hasConceptScore W4297090192C121955636 @default.
• W4297090192 hasConceptScore W4297090192C141261163 @default.
• W4297090192 hasConceptScore W4297090192C14224292 @default.
• W4297090192 hasConceptScore W4297090192C144024400 @default.
• W4297090192 hasConceptScore W4297090192C144133560 @default.
• W4297090192 hasConceptScore W4297090192C162324750 @default.
• W4297090192 hasConceptScore W4297090192C17744445 @default.
• W4297090192 hasConceptScore W4297090192C18903297 @default.
• W4297090192 hasConceptScore W4297090192C195094911 @default.
• W4297090192 hasConceptScore W4297090192C199521495 @default.
• W4297090192 hasConceptScore W4297090192C199539241 @default.
• W4297090192 hasConceptScore W4297090192C205266134 @default.
• W4297090192 hasConceptScore W4297090192C20908052 @default.
• W4297090192 hasConceptScore W4297090192C2776950860 @default.
• W4297090192 hasConceptScore W4297090192C2779183453 @default.
• W4297090192 hasConceptScore W4297090192C2780473208 @default.
• W4297090192 hasConceptScore W4297090192C36289849 @default.
• W4297090192 hasConceptScore W4297090192C39549134 @default.

• next