The Reporting Tools of Corporate Social Responsibility

Massimo Valeri ()
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Massimo Valeri: University of Naples Parthenope

Chapter Chapter 3 in Corporate Social Responsibility and Reporting in Sports Organizations, 2019, pp 63-110 from Springer

Abstract: Abstract The third chapter examines the reporting tools of the CSR. They provide information on the CSR strategy, on the initiatives implemented in this regard and on the results achieved by the single organization in order to gain the legitimacy and consensus of the stakeholders, in compliance with a principle of “accountability”. During the last twenty years there has been a noticeable increase in the diffusion of the different CSR reports by any type of organization. This diffusion, which took place on a voluntary basis, has brought about the need to provide companies and their stakeholders with standards of reference ruling the structure and content of these documents. The standards related to the main types of reports currently published by companies are illustrated in the chapter. In particular, they are: the GBS model for the social report, the reference standards for environmental communication documents, the GRI Guidelines and Standards for the sustainability report and the IIRC Framework for the integrated report.

Keywords: Corporate Social Responsibility; Integrated Reporting (IR); International Integrated Reporting Council (IIRC); Social Report; Sustainability Report (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:spr:csrchp:978-3-319-97649-5_3

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DOI: 10.1007/978-3-319-97649-5_3

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