GRI, SASB Standards in The Banking Industry, Which One Is Better? Case Study
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Abstract
The aim of the research is to highlight on the concept and importance of (SASB, GRI) standards in the banking industry, and to clarify what are the differences between (SASB, GRI), and is the process of applying these standards singly or in pairs in banks? In addition, the researchers reviewed the approaches to adopting the strategy of sustainability in banks. The researchers reached several Important results, including, there are differences between (GRI) and (SASB) in terms of the second being sectorial and from Including the banking sector, and this does not prevent the application of GRI standards in the banking industry in partially. There is importance for both (GRI) and (SASB) in the banking industry, SASB can be help investors through consistent and substantial comparable reports, and some banks vary in the application of both (GRI) and (SASB) standards. So, some banks are applied singly and some banks are double applied, and there is importance to the (SASB) & (GRI) On disclosure (to the selected banks) through the clarity of application and completeness in the application (single or double) of some of banks individually due to the novelty of the trend (sustainability) in the banking industry.
With regard to recommendations. Were, need for the relevant authorities in the banking industry (Central Bank) to enhance the awareness of workers in banks to these standards (SASB, GRI) and a statement of its importance in the development of banking work through bulletins and advertising materials. As well as awareness programs that emerge through their channels, and establishment of special units within banks concerned with matters of sustainable development and responsible for issuing their own reports to be attached with financial reports in line with global bank trends. Need for central banks, being the first responsible for adopting these standards, obliging banks to issue reports based on the standards of (GRI) (SASB) through the legislation of laws or special instructions for that whenever needed.
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أولاً. المصادر العربية:
أ. الرسائل والأطاريح:
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ب. الدوريات
حنا وأحمد، نسيم يوسف، صفاء نوزاد، (2020)، تأثير المؤهلات المحاسبية على جودة إعداد تقارير الاستدامة: دراسة استطلاعية لآراء أكاديميي أقسام المحاسبة في الجامعات والمعاهد الحكومية في محافظة أربيل، مجلة تكريت للعلوم الإدارية والاقتصادية، مجلد 16، عدد 50 ج 1.
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ثانياً. المصادر الأجنبية:
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ثالثاً. أخرى:
https://www.globalreporting.org/ ((المبادرة العالمية للتقارير
https://www.sasb.org/ ((مجلس معايير محاسبة الاستدامة
http://saudisustainability.org/?page_id=273
https://2u.pw/RT1UZ, (2021), A Practical Guide to Sustainability Reporting Using GRI and SASB Standards.