Stopień wykorzystania wytycznych GRI w raportach społecznych europejskich przedsiębiorstw
The degree of application of the GRI guidelines in European companies` reports on Corporate Social Responsibility

Summary/Abstract: The article deals with the issue of reporting Corporate Social Responsibility using the Global Reporting Initiative guidelines. The purpose of this paper is to present the results of the analysis of the degree of application of GRI guidelines in European companies’ social reports. The article begins with the general description of GRI principles. Then, detailed results of the research are presented. The analysis showed that the structure of corporate social reports based on the GRI application levels was relatively stable over time under investigation despite the significant rise in the number of social reports. The reports with the highest level of GRI application principles constituted the largest percentage, then there were reports with lower levels designated as B and C.

• Details
• Contents