Measuring the Environmental Dimension of Sustainable Development According to the Gri Standards: a Proposed Model
Year: 2024
Type: article
Abstract: Sustainable development in its various dimensions (economic, environmental, and social) is considered an important issue at global and local levels.It has gained importance for several reasons, the most important of which is the damage, emissions, and waste from companies operating in various sectors.Therefore, for companies to achieve sustainable development requirements regarding the environmental dimension, they must demonstrate their impact and performance on environmental activities to protect the environment and society, which requires them to measure and then disclose this impact.The significance of this study is underscored by its focus on quantifying the environmental aspect of sustainable development, a matter deemed essential by all parties involved due to its detrimental impact on both the environment and society.Therefore, measuring the ecological dimension represents a real company problem regarding mechanisms and tools.What criteria would be sufficient to measure this impact?Many regulatory frameworks and standards are primarily concerned with measuring sustainable development, and its various dimensions, especially the environmental dimension, and among the most critical regulatory frameworks are the Global Reporting Initiative (GRI) standards.From this standpoint, the problem of this study emerged in addressing the issue of measuring the environmental dimension through the Global Reporting Initiative (GRI) standards because it represents a real problem for all companies.Therefore, this study aims to design a proposed framework to measure the environmental dimension of sustainable development according to the standards (GRI).Through this proposed framework, companies can measure their environmental performance and disclose it according to reports prepared to reveal this impact to provide appropriate and helpful information to various stakeholders.
Author: Dhahir Habib BAHEDH
Institution: University of Basrah
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: bronze
OpenAlex ID: W4409914242