ИЗВEШTAВAЊE O ДРУШTВEНO OДГOВOРНOM ПOСЛOВAЊУ – ИНTEГРИСAНO ИЗВEШTAВAЊE И ГЛOБAЛНA ИНИЦИJATИВA ЗA ИЗВEШTAВAЊEM O OДРЖИВOСTИ
CORPORATE SOCIAL RESPONSIBILITY REPORTING – INTEGRATED REPORTING AND GLOBAL INITIATIVE FOR SUSTAINABILITY REPORTING

Summary/Abstract: Corporate social responsibility is a concept by which companies knowingly go beyond its basic function and enhance the natural, social and working environment. Traditional financial reporting system is not able to sufficiently respond to the informational requirements of the stakeholders, among others, those concerning information on corporate social responsibility. For this reason, there were numerous initiatives to supplement the traditional financial reports but also those that offer completely new solutions in the form of new reports and conceptual frameworks. In this paper, we will talk about the need for reporting on corporate social responsibility and will present two initiatives propagating a more complete reporting of business enterprises. These are: The Integral Reporting Initiative and the Initiative for Sustainability Reporting. We will show the history of these initiatives and how they propose to improve the system of reporting.

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