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An ontological model for corporate social responsibility (CSR) reporting based on global reporting initiative GRI G4

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Authors
Yaldo, I.
Dong, Hai
Woodbline, G.
Fan, Y.
Date
2014
Type
Conference Paper

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Yaldo, I. and Dong, H. and Woodbline, G. and Fan, Y. 2014. An ontological model for corporate social responsibility (CSR) reporting based on global reporting initiative GRI G4, in Proceedings of the 25th Australasian Conference on Information Systems, ACIS 2014.
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Proceedings of the 25th Australasian Conference on Information Systems, ACIS 2014
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School of Accounting
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Abstract

The aim of this research is to develop a Model for CSR Reporting based on the Global Reporting initiative, GRI Sustainability Reporting Guidelines G4, using an ontological approach. This Model can be used as a shared vocabulary and knowledge base. This research adopts a combination of methodologies to develop the CSR reporting ontology. This includes four phases: Specification, conceptualization, formalization, and implementation. The specification phase defines the purpose and the scope. Conceptualization identifies the Conceptual Model. Formalization transforms the Conceptual Model using a Unified Modeling Language (UML) by following a top-down hierarchy approach. Implementation encodes the formalized Model using OWL. The resulting ontological Model for CSR Reporting users is based on GRI G4 and can be automatically processed. [Ilham Yaldo & Hai Dong]