2012 gri frameworks are increasingly used to report

  • No School
  • AA 1
  • 110

This preview shows page 95 - 97 out of 110 pages.

aspects that can be used across all sectors (Kozlowski et al. 2012 ). GRI frameworks are increasingly used to report sustainability initiatives on an annual basis in apparel fi rms to build a positive image and attract customers (Turker and Altuntas 2014 ). GRI as an NGO is perceived as a credible organization to develop guidelines for non- fi nancial information reporting (Knebel and Seele 2015 ). It emerged as a key governing body in sustainability reporting (Barkemeyer et al. 2015 ). Today, the GRI guidelines are regarded as the de facto global standard (KPMG 2011 , p. 20), 92 A. Yadlapalli and S. Rahman
Image of page 95
are considered as a solution to the inconsistencies in reporting and can be used to improve the quality of reporting (Colicchia et al. 2013 ). A GRI report consists of three parts: fi rst part relates to the pro fi le of fi rms; part two is regarding management approach to sustainability, and part three is about the performance indicators. Among performance indicators, there are core indicators and additional indicators in economic, environmental, and social categories. Economic (7 cores and 2 additional), environmental (18 cores and 12 additional), and social (31 cores and 14 additional) indicators can be used in a sustainability report based on the organi- zations intention of completeness. The social category of GRI indicators concerns about the impact of organization on social systems in which it operates. The social category is further divided into four sub-categories such as labour practices and decent work, human rights, society, and product responsibility. The social sub-categories are described as follows: 3.1 Labour Practices Labour practices and decent work sub-category is concerned about the organiza- tional employment practices and their relationship management with the employees. It also covers the aspects of workforce development and employee opportunities to experience the diverse and safe work place. The fi ve aspects of labour practices are employment, labour/management relations, occupational health and safety, training and education, and diversity and equal opportunity (see Fig. 1 ). These aspects are explained as follows: (a) Employment covers the total workforce and their turnover by region, gender, age, and contract. It also highlights the differences in the bene fi ts of full-time and part-time/contract employees. (b) Labour/management relations report on the percentage of employees covered by bargaining agreements and the terms of barging agreements related to notice periods. (c) Occupational health and safety aspect deals with the percentage of health and safety topics covered in formal agreements; percentage of the employees represented in formal joint health and safety committees; and rate of work-related injuries, fatalities, and abscentism. It also covers the education and training of the employees on occupational health and safety.
Image of page 96
Image of page 97

You've reached the end of your free preview.

Want to read all 110 pages?

  • Fall '19
  • Sustainable fashion, Sandra Roos

What students are saying

  • Left Quote Icon

    As a current student on this bumpy collegiate pathway, I stumbled upon Course Hero, where I can find study resources for nearly all my courses, get online help from tutors 24/7, and even share my old projects, papers, and lecture notes with other students.

    Student Picture

    Kiran Temple University Fox School of Business ‘17, Course Hero Intern

  • Left Quote Icon

    I cannot even describe how much Course Hero helped me this summer. It’s truly become something I can always rely on and help me. In the end, I was not only able to survive summer classes, but I was able to thrive thanks to Course Hero.

    Student Picture

    Dana University of Pennsylvania ‘17, Course Hero Intern

  • Left Quote Icon

    The ability to access any university’s resources through Course Hero proved invaluable in my case. I was behind on Tulane coursework and actually used UCLA’s materials to help me move forward and get everything together on time.

    Student Picture

    Jill Tulane University ‘16, Course Hero Intern

Stuck? We have tutors online 24/7 who can help you get unstuck.
A+ icon
Ask Expert Tutors You can ask You can ask You can ask (will expire )
Answers in as fast as 15 minutes
A+ icon
Ask Expert Tutors