Wytyczne G3 i G3.1 Global Reporting Initiative dotyczące raportowania kwestii zrównoważonego rozwoju – analiza porównawcza

• Authors: Sylwia Pakowska

Title variants

EN

G3 AND G3.1 GLOBAL REPORTING INITIATIVE SUSTAINABILITY REPORTING GUIDELINES – COMPARATIVE ANALYSIS

• Languages of publication: PL

Abstracts

EN

The paper includes the description and characteristic of changes introduced in G3 Version of Global Reporting Initiative Sustainability Reporting Guidelines. As a result of the changes and actualizations made in G3, the Version G3.1 was prepared and launched in March 2011. The changes were identified by conducting the comparative analysis of G3 and G3.1 Guidelines. In the paper there are also indicated the fields of the Guidelines, in which the actualizations were made. The comparison of G3 and G3.1 was preceded by the description of relations between companies activity, sustainable development and GRI Guidelines and also by the presentation of the examples of companies which operate in Poland and in other countries and prepare the sustainability reports and publish them on the GRI website. In the paper there was also indicated the significance of GRI Guidelines as an world-wide universal tool that can help in preparing report on social, environmental and economic performance.

Keywords

EN

GRI GUIDELINES; CSR REPORT; COMPANY’S SUSTAINABLE DEVELOPMENT

• Publisher: Wydział Zarządzania - Uniwersytet Gdański
• Journal: Zarządzanie i Finanse
• Year: 2012
• Volume: 1
• Issue: 2
• Pages: 545-559

Contributors

author

Sylwia Pakowska

• Katedra Rachunkowości, Wydział Nauk Ekonomicznych i Zarządzania, Uniwersytet Mikołaja Kopernika w Toruniu