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Title:

Towards Digital Sustainability Reporting: An Ontology for Mapping of Indicators in GRI and ESRS

Document type:
Konferenzbeitrag
Author(s):
Zhou, Yuchen; Cao, Yuan; Perzylo, Alexander
Abstract:
Sustainability reporting by Small and Medium Enterprises (SMEs) is gaining importance. SMEs form the backbone of European industries, and their customers rely on them to ensure regulatory compliance. In preparing sustainability reports, a combination of standards is commonly used, which encompasses overlapping yet distinct requirements on sustainability indicators. Different standards categorize shared indicators under varying topics, while they also mandate unique indicators to assess identical...     »
Book / Congress title:
International Conference on Semantic Systems (SEMANTICS)
Publisher address:
Amsterdam, Netherlands
Year:
2024
Month:
Sep
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