GLOBAL REPORTING INITIATIVE Cover Image

Глобалната инициатива по отчетност
GLOBAL REPORTING INITIATIVE

Author(s): Emil Nikolov
Subject(s): Economy
Published by: Стопанска академия »Д. А. Ценов«
Keywords: social responsibility; social report; Global Report Initiative.

Summary/Abstract: The article explores the most popular and dynamically developingstructure for measuring corporate social responsibility, namely, the Global ReportingInitiative. Its first appearance and historical development are herewith scrutinized andinvestigated. GRI’s main principles and indicators are equally considered. Moreover,based on empirical research in terms of dynamics and territoriality, the article touchesupon GRI’s expansion speed. The reasons for the relatively small number ofcompanies in Bulgaria using this particular structure for reporting are also discussed.

  • Issue Year: 2014
  • Issue No: 04
  • Page Range: 21-37
  • Page Count: 17
  • Language: Bulgarian