Naslov
Corporate Integrated Reporting: An Overview of GRI Standards

Autori
Vinšalek Stipić, Valentina

Vrsta, podvrsta i kategorija rada
Poglavlja u knjigama, znanstveni

Knjiga
Preface: Handbook of Research on Energy and Environmental Finance 4.0

Urednik/ci
Rafay, Abdul

Izdavač
IGI Global

Grad
Hershey (PA)

Godina
2022

Raspon stranica
189-213

ISBN
9781799882107

Ključne riječi
CSR, Socio Economic Effects, Socio Environmental Effects Financial Performance

Sažetak
The goal of every company should not be profit exclusively but also public welfare and social responsibility. Traditional financial reporting of companies was not sufficient to monitor the sustainable development of companies and their impact on the wider community. The Global Reporting Initiative (GRI) was introduced to provide global guidelines to report social and environmental information. The emphasis is on reporting and measuring the level of corporate social responsibility (CSR). Reporting on CSR is necessary because companies need to be responsible for the implementation of its principles, aimed at protecting the interests of stakeholders. Mandatory GRI reporting increases social responsibility due to reduced business risk and enhanced business performance.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA