Some Tools and Standards for Reporting

Maria-Gabriella Baldarelli, Mara Baldo and Ninel Nesheva-Kiosseva ()
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Maria-Gabriella Baldarelli: University of Bologna
Mara Baldo: University of Urbino Carlo Bo

Chapter Chapter 5 in Environmental Accounting and Reporting, 2017, pp 161-276 from Springer

Abstract: Abstract In the field of environmental and ethical-social accountability models present in Italy, it is possible to distinguish between process standards (SA 8000; Accountability model 1000, Q-RES project, Copenhagen Charter) and product standards (Bagnoli 2010). The latter include the GRI model; the GBS model, which is the subject of this chapter; the unified standard ABI/IBS; the Federcasse model; and the Italian Ministry of Labor and Social Policy (CSR-SC Project 2003) (see Baldarelli 2007; Biglietti 2004). The management systems are placed alongside the accountability models and integrated reporting models (see Chap. 3).

Keywords: Corporate Social Responsibility; Social Responsibility; Socially Responsible Investment; Environmental Cost; International Financial Reporting Standard (search for similar items in EconPapers)
Date: 2017
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DOI: 10.1007/978-3-319-50918-1_5

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