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Tytuł: Standardization of corporate social responsibility reporting using the GRI framework
Autorzy: Michalczuk, Grażyna
Konarzewska, Urszula
Słowa kluczowe: corporate social responsibility reporting
GRI
standardization
Data wydania: 2020
Data dodania: 24-mar-2020
Wydawca: Wydawnictwo Uniwersytetu w Białymstoku
Źródło: Optimum. Economic Studies, Nr 1(99) 2020, s. 74-88
Abstrakt: Purpose – The aim of the article is to identify the level of use of the GRI Framework in the standardization of corporate social responsibility (CSR) reporting. This is currently a crucial issue because not only the thematic range of CSR reports but also their transparency and comparability are becoming more and more significant. For that reason, the use of tools that aim to establish standards for such reports is necessary. In this perspective, the GRI Reporting Framework plays a notable role. Research method – The classical methods of research, such as the study of the subject-related literature and the method of desk research,were used in this paper. The desk research conducted in this article consisted of analysing the data published by Global Reporting Initiative in the GRI Sustainability Disclosure Database containing CSR reports submitted by companies from around the world. The selected data have been meticulously analysed which allowed to group them and conduct the inference process. Results – The carried out studies have pointed at the diversified level of disclosure in the field of both the number of CSR reports being published and the level of use of GRI Framework, which is visible when comparisons are made between countries and individual regions in the world. They also allow to notice that although Poland is in the initial stage of development of CSR reporting, GRI Reporting Framework plays an important role in the process of CSR reports preparation. Originality/value – The article has cognitive value with regards to the standardization of CSR reporting using the GRI Framework.
Afiliacja: Grażyna MICHALCZUK, PhD - Professor of the University of Bialystok Faculty of Economics and Finance, University of Bialystok
Urszula KONARZEWSKA, MA - Faculty of Economics and Finance, University of Bialystok
E-mail: Grażyna MICHALCZUK: g.michalczuk@uwb.edu.pl
Urszula KONARZEWSKA: u.konarzewska@uwb.edu.pl
URI: http://hdl.handle.net/11320/8989
DOI: 10.15290/oes.2020.01.99.06
ISSN: 1506-7637
metadata.dc.identifier.orcid: 0000-0003-0546-4456
0000-0003-1257-3749
Typ Dokumentu: Article
Występuje w kolekcji(ach):Artykuły naukowe (WEiF)
Optimum. Economic Studies, 2020, nr 1(99)

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