The Quality in Corporate Sustainability Reporting

Jadwiga Adamczyk ()
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Jadwiga Adamczyk: Department of Economics and Organization of Enterprises. Cracow University of Economics

Business & Management Compass, 2017, issue 1, 63-76

Abstract: An increase in social awareness of modern stakeholders causes that they expect to be informed about all aspects of corporate activity. Such information should include not only financial performance, but also provide the no n-financial data. Sustainability reporting includes information on economic, ecological and social performance. The GRI guidelines are used by most companies as a reference for sustainability reporting. Quality is an important issue in the sustainability reporting process. The role of quality in corporate sustainable development is presented in this paper. Quality occurs as a GRI rule and also as an integral part of reports. The fourth generation of GRI G4 guidelines, including an approach to quality management as an element of a report is discussed. Based on 37 reports awarded for the best social reports in 2015 the extent of information provided in sustainable development reports, in particular those related to quality management is examined.

Keywords: sustainable development; GRI guidelines; report; quality (search for similar items in EconPapers)
JEL-codes: Q56 (search for similar items in EconPapers)
Date: 2017
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