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OLAP-based Sustainability Report Auditing

Authors:
Daniela C Souza
Márcio Alexandre P Silva
Paulo Caetano da Silva

Keywords: Sustainability Report Auditing; OLAP; Global Report Initiative; SOA; XBRL

Abstract:
In the last decades, companies have adopted environmental control and protection systems and have also been encouraged to demonstrate their results through the use of indicators in which the efforts made are presented. The adoption of XBRL by the Global Reporting Initiative (GRI) in the disclosure of sustainability reports contributes to the increase of their quality. However, the great heterogeneity of enterprise information systems is an obstacle to the use of the GRI guidelines in the corporate setting and for efficient auditing. In this paper, a service framework to audit sustainability reports based on the GRI rules is proposed. We also present operators that are called GRI operators and are implemented in an OLAP server, which aims to conduct analytical processing of sustainability reports to validate their compliance with the GRI guidelines.

Pages: 73 to 78

Copyright: Copyright (c) IARIA, 2016

Publication date: May 22, 2016

Published in: conference

ISSN: 2308-3972

ISBN: 978-1-61208-474-9

Location: Valencia, Spain

Dates: from May 22, 2016 to May 26, 2016