El marco de la información sobre responsabilidad social de las organizaciones

Jose Moneva

EKONOMIAZ. Revista vasca de Economía, 2007, vol. 65, issue 02, 284-317

Abstract: Recent years have witnessed a great spread of sustainability reports at international and local level. Very different drivers have been considered, being one of the most relevant is the emergence of Sustainability Reporting Guidelines published by the Global Reporting Initiative (GRI). The aim of this paper is to explore the reporting framework for the companies’ sustainability impact, focusing on the GRI guidelines, and the analysis of its main characteristics.

Keywords: global reporting inititative; responsabilidad social corporativa; sostenibilidad; triple bottom line (search for similar items in EconPapers)
JEL-codes: M14 M42 (search for similar items in EconPapers)
Date: 2007
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