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dc.contributor.authorDu Toit, Marné
dc.contributor.authorBuys, Pieter Willem
dc.date.accessioned2015-07-09T07:28:24Z
dc.date.available2015-07-09T07:28:24Z
dc.date.issued2013
dc.identifier.citationDu Toit, M. & Buys, P.W. 2013. An evaluation of the co-operative business model within the context of the global reporting initiative. International business and economics research journal. 12(2):179-191. [http://www.cluteinstitute.com/journals/international-business-economics-research-journal-iber/]en_US
dc.identifier.issn1535-0754
dc.identifier.issn2157-9393 (Online)
dc.identifier.urihttp://hdl.handle.net/10394/14001
dc.identifier.urihttp://www.cluteinstitute.com/ojs/index.php/IBER/article/view/8536
dc.description.abstractSustainability reporting, renowned as an instrument for businesses to communicate how they function more efficiently and responsibly within the social and physical environment, while simultaneously remaining profitable, has evolved in an up-and-coming trend by businesses. In addition, this leads to integrated reporting, which implies that a business’ strategy, performance, risk and sustainability are inseparable from one another. The International Year of Co-operatives (2012), with the theme “Co-operative Enterprises Build a Better World”, recognises that cooperatives, in their range of forms, support the fullest participation in the social and economic development of people. Co-operatives also have the remarkable opportunity to grow everywhere for the reason that modern society needs their role and initiatives. This article considers to what extent the GRI guidelines, as a reporting framework, are feasible or applicable to co-operatives as a business model. The selected agricultural co-operative (AgriCom) is used in the form of a case study, where the GRI’s Sustainability Reporting Guidelines are applied to its activities. This study found that the co-operative business model performed admirably well under these guidelines and suggests that the co-operative business model is very relevant in the modern business environment.en_US
dc.description.urihttp://www.cluteinstitute.com/journals/international-business-economics-research-journal-iber/
dc.description.urihttp://www.cluteinstitute.com/ojs/index.php/IBER/article/view/8536
dc.language.isoenen_US
dc.publisherClute Instituteen_US
dc.subjectCo-operativeen_US
dc.subjectcorporate social responsibilityen_US
dc.subjectglobal reporting initiativeen_US
dc.subjectintegrated reportingen_US
dc.subjectsustainabilityen_US
dc.titleAn evaluation of the co-operative business model within the context of the global reporting initiativeen_US
dc.typeArticleen_US
dc.contributor.researchID10127100 - Buys, Pieter Willem


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