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Tytuł: The use of GRI standards in reporting on actions being taken by companies for sustainable development
Autorzy: Michalczuk, Grażyna
Konarzewska, Urszula
Słowa kluczowe: sustainable development
GRI Standards
Data wydania: 2018
Data dodania: 29-sty-2019
Wydawca: Wydawnictwo Uniwersytetu w Białymstoku
Źródło: Optimum. Economic Studies, Nr 4(94) 2018, s. 72-86
Abstrakt: Objective – to show the specificity and scope of reporting on sustainable development using the GRI Standards. This is currently a significant issue because of the transparency which becomes an important paradigm for conducting business. This means that company’s stakeholders are interested not only in the undertaken or declared actions for sustainable development, but also in the access to reliable and comparable information related thereto. In this perspective, GRI Standards play a significant role. Research methodology – the classical methods of research are used in this paper, such as: the study of the subject-related literature and the analysis of the content of non-financial reports published by selected Polish and foreign companies, which have been prepared in accordance with the GRI Standards. Result – the carried out studies have pointed at the diversified level of disclosures in the field of sustainable development, which is visible when comparisons are made between countries and within each country. They also allow one to notice the low level of the use of the GRI indicators related to Sustainable Development Goals in the reports prepared by Polish companies covered by the survey. Originality/value – the paper has cognitive value with regards to the scope and the quality of disclosures concerning actions being taken by companies in the field of sustainable development as well as the role that GRI Standards can play in this process.
Afiliacja: Grażyna Michalczuk - Faculty of Economics and Management, University of Bialystok
Urszula Konarzewska - Faculty of Economics and Management, University of Bialystok
E-mail: Grażyna Michalczuk:
Urszula Konarzewska:
DOI: 10.15290/oes.2018.04.94.07
ISSN: 1506-7637
metadata.dc.identifier.orcid: 0000-0003-0546-4456
Typ Dokumentu: Article
Występuje w kolekcji(ach):Artykuły naukowe (WEiF)
Optimum. Economic Studies, 2018, nr 4(94)

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