Please use this identifier to cite or link to this item: https://publication.npru.ac.th/jspui/handle/123456789/512
Title: Semantic Web-based Approach for Economic Performance Indicators Based on Global Reporting Initiative (GRI) G4
Authors: Yaldo, Ilham S.Y.
Keywords: Economic Performance Indicators
GRI Sustainability Reporting Guidelines G4
Ontology
Stakeholders
Issue Date: 28-Dec-2560
Abstract: The aim of this research is to fill the gap by developing ontology for Economic Performance Indicators based on the latest guidelines (GRI G4). The chief research question is: What is the best approach to developing an Ontological Model for the knowledge domain Economic Performance Indicators? The main objective of this research is to develop ontology for Economic Performance Indicators based on GRI G4. The methodology used in this research is a merger of several existing methodologies. The methodology adopted as a result of this applied research includes four phases: specification, conceptualization, formalization, and implementation. A requirement specification for Economic Performance Indicators ontology was created by identifying the intended scope and purpose of scenarios for each of the phases of ontology. The classes, properties, and relationships for Economic Performance Indicators based on GRI G4 were also identified. A conceptual model was formalized using UML. The implemented ontology is based on OWL language. And protégé tool to encode competency questions and subsequent SPARQL Queries. The resulting ontology was tested using instances data collected for four Australian companies listed on the Australian Securities Exchange (ASX), namely: Origin Energy Limited (ORG), Amcor Limited (AMC), Transurban Group (TCL), and BHP Billiton (BHP). As mentioned, the ontology of content was evaluated to meet the criteria of completeness, consistency, and conciseness, and SPARQL Queries’ answers were obtained establishing its utility and rationality. As a consequence, the developed ontology for Economic Performance Indicators was validated. There is clear evidence that few Australian companies have adopted either GRI or other initiatives and standards for reporting and that this position needs to be addressed. The ontology as proposed in this research could be applied to correct this concern. The four companies used to test the ontology are from different industries and sub-industry classifications and, as a result, the findings are not generalizable outside of these industries. However, the main finding of this research demonstrates that the majority of instances contained within the GRI4 Guidelines was validated suggesting that the ontology framework is effective as a standardized form of reporting.
URI: https://publication.npru.ac.th/jspui/handle/123456789/512
Appears in Collections:International Conference

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