Analyzing non-Financial reporting through GRI-ESRS interoperability

Abstract

Governments, industries, and individuals have intensified efforts to raise awareness and adopt sustainable practices. Concurrently, numerous companies have embraced non-financial reporting, including sustainability reports, alongside their financial statements, signalling a commitment to environmental sustainability. Introducing the GRI-ESRS Interoperability Index marks a pivotal stride toward aligning corporate sustainability reporting standards. This index, a collaboration between the European Sustainability Reporting Standards (ESRS) and the Global Reporting Initiative (GRI), aims to ensure high interoperability, emphasizing environmental impacts reported by companies. ESRS mandates disclosure of a company's substantial impacts, risks, and opportunities regarding environmental, social, and governance sustainability issues, fostering stakeholder comprehension of impacts and effects on company development.

The research adopts a qualitative approach based on a single-interventionist case study to analyze the Non-Financial Disclosure (DNF) of Gruppo Torinese Trasporti (GTT) European Intermodal Transport Company in the International Market.

The chosen methodology promotes participatory processes and documentary analysis. The interventionist approach explores the evolution of GTT's DNF over time, influencing individuals' decision-making capacity to enhance communication between service users and the company through observation and participation. An author has actively participated as an expert in developing GTT's DNF through interviews, collaboration, and undergoing an audit by an auditing firm. At the same time, two other authors have carried out supporting activities.

 The objective is to evaluate the alignment of GTT's corporate sustainability representation with the GRI-ESRS Interoperability Index and identify gaps in non-financial information concerning the United Nations' Sustainable Development Goals.