Trends in Corporate Social Responsibility (CSR) Reporting
Keywords:Corporate Social Responsibility, Reporting, Management
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.
How to Cite
LicenseAuthors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).