Trends in Corporate Social Responsibility (CSR) Reporting
Keywords:
Corporate Social Responsibility, Reporting, ManagementAbstract
The possibility of quantifying and standardisation of qualitative data to achieve comparability of results and standardisation of reporting principles are key characteristics of reporting non-financial factors. They are supported with reporting standards of non-financial data, which are not obligatory, however, and the Directive 2014/95/EU, to come into effect in 2017.
This paper examines applicable rules of CSR reporting and evaluates realisation of the reporting process and its changes across global regions and organisations of various sizes reporting on the basis of GRI - Global Reporting Initiative in 2010-2014. In particular, degree of standardisation of CSR reports is assessed. Organisations drafting CSR reports and submitting them to GRI, as well as major global enterprise members of N100 and G250, have been surveyed.
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