Wytyczne GRI w praktyce raportowania społecznego w Polsce
GRI guidelines in the practiceof social reporting in Poland

Summary/Abstract: The analysis of the changes and directions of development of the modern financial reporting model indicates the growing significance of reliable non-financial information, from which the aspects connected with environmental and social issues seem to have the most important role. There are no globally or locally applicable standards of environmental and social reporting at the moment. However, entities can use for this purpose a lot of standards and recommendations developed by numerous organizations. One of the most widely used standards are the guidelines developed by the Global Reporting Initiative (GRI). The main objective of this paper is to examine the use of the GRI standard in the practice of Corporate Social Responsibility reporting in Poland. This will be extended to an analysis of the global reporting practice. The objective will be carried out primarily through the analysis of sustainability reports submitted to the contest “Social Reports” in 2013 as well as through the analysis of the literature, environmental and social reporting standards and selected studies, reports and databases connected with the practice of Corporate Social Responsibility reporting.

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