i GOR researches, recommends and participates
In the context of their master's thesis, students annually examine the quality of sustainability reports. In 2016, a group comprising 60 bachelor students and the GRI (Global Reporting Initiative) together started a pilot project for the purpose of classifying the contents of sustainability reports according to appropriate themes.
Transparency Benchmark ( Transparantiebenchmark )
In 2014 and 2015, i GOR participated in the Transparency Benchmark set up by the Ministry of Economic Affairs. In 2016, it will participate again. [DVX21] Based on the results, targeted research is conducted on the contents and quality of sustainability reports. Subsequently, students continue to search and look at trends and developments. In 2015, their research results were entered on the Transparantiebenchmark .
Long form auditor’s report
In 2015, iGOR kick-started a large-scale research on how the so-called 'long form auditor’s report' is put in practice. This research is based on the obligation imposed on listed companies and public interest entities in the Netherlands and the United Kingdom to include the long form auditor’s report in their financial statements. A PhD student is prepared for a doctoral research which will focus on how to deal with the long form auditor’s report in sustainability reporting. By doing so, iGOR supports the NBA (the Netherlands Institute of Chartered Accountants) in developing a practical guide.
Research on impact
A major sustainability issue is the measurement and valuation of the impact which businesses have on the environment and on society (external costs and benefits). Research on this issue is still in its infancy, it is of increasing importance, though. The first steps have been made because, in the context of a master's thesis, a cooperation has been entered into with a company which actually wishes to find out the financial value of the impact its business operations have.
Since 2015, the University of Groningen has had an external PhD student who, based on his everyday accountancy practice in the financial sector, has carried out research on existing implicit forms of Integrated Reporting.
|Last modified:||02 June 2017 11.35 a.m.|