Examples of using Reporting framework in English and their translations into Indonesian
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The GRI Reporting Framework.
In order to continuously improve and apply the reporting framework.
The training contains an application of GRI's sustainability reporting framework and includes customized local content tailored to the region's needs.
Examples of salient issues identified by companies using the UNGP Reporting Framework.
Does the company adopt an internationally recognized reporting framework for sustainability(i.e. GRI, Integrated Reporting, SASB)?
The table below capturesexperience from some of the companies that have used the UNGP Reporting Framework.
We have built consistent,repeatable processes and a reliable auditing and reporting framework which ensures that all our systems are always up-to-date.
The CSRS is a professional certification in Sustainability Management whichcovers the more technical side of the GRI Reporting Framework.
For companies that do want to report formally,the minimum threshold for applying the Reporting Framework is responding to the eight overarching questions.
Stronger disclosure of data on environmental, social and governance(ESG) issues is evident where mining companies are subject, or have signed up,to external requirements and reporting frameworks.
The IRI is a not-for-profit organization headquartered in the UAE,creating the first mainstream reporting framework for CSR based on Islamic principles and values.
This publication may include- in the applicable financial reporting framework not clearly defined- supplemental financial measures that are or may be alternative performance measures(non-GAAP-measures).
There is a need for greater international guidance on the use of appropriate indicators,data collection methods and reporting frameworks,” Jagger said.
While the questions typically evoke descriptive andqualitative answers, the Reporting Framework encourages companies to use appropriate indicators, as well as other metrics, to support their answers.
Annually, Greenpeace reports publicly on its economic, environmental and social performance,according to the Accountable Now reporting framework to an independent review panel.
In some jurisdictions,law or regulation may prescribe the financial reporting framework to be used in the preparation of general purpose financial statements for certain types of entities.
International Integrated Reporting Council(IIRC) had issued the Integrated Reporting Framework in December 2013.
While it is a framework for disclosure,many companies are using the Reporting Framework as an internal guide to translate the expectations of the Guiding Principles into the company's management systems, including tracking mechanisms.
GRI has developed certified training programs to enhance the skills and knowledge of makers andusers of sustainability reports to use the GRI Reporting Framework at its maximum.
Sustainability reports based on the GRI Reporting Framework disclose outcomes and results that occurred within the reporting period in the context of the organization's commitments, strategy and management approach.
Over two years of consultations led by Shift and Mazars under the Human Rights Reporting and Assurance Frameworks Initiative(discussed in Chapter 3.6)resulted in the development of the UN Guiding Principles Reporting Framework.
The GRI Reporting Framework contains general and sector-specific content that has been agreed by a wide range of stakeholders around the world to be generally applicable for reporting an organization's sustainability performance.
The management's expert's competence with respect to relevant accounting requirements, for example, knowledge of assumptions and methods, including models where applicable,that are consistent with the applicable financial reporting framework.
The guidance being developed for assurance providers using the UN Guiding Principles Reporting Framework will be a helpful reference point for companies that want to ensure that such third parties bring the necessary expertise to bear.
These supplemental financial measures should not be viewed in isolation or as an alternative to measures of Siltronic's net assets and financial positions orresults of operations as presented in accordance with the applicable financial reporting framework in its Consolidated Financial Statements.
GRI is the internationally recognized leader in sustainability reporting frameworks, with over 20 years and hundred of people involved in formulating a flexible, powerful and recognizable format for all organizations to structure their communications to stakeholders.
Although IFRS may be touted as being internationally accepted, there is resistance by those who believe that some IFRS principles are irreconcilable with their interpretation of Shariah,and that a separate financial reporting framework for Islamic financial transactions is warranted.
To obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, thereby enabling the auditor to express an opinion on whether the financial statements are prepared, in all material respects,in accordance with an applicable financial reporting framework.
When the auditor considers it necessary to express an adverse opinion or disclaim an opinion on the financial statements as a whole, the auditor's report shall not also include anunmodified opinion with respect to the same financial reporting framework on a single financial statement or one or more specific elements, accounts or items of a financial statement.