The use of GRI standards in reporting on actions being taken by companies for sustainable development
The use of GRI standards in reporting on actions being taken by companies for sustainable development

Summary/Abstract: Objective – to show the specificity and scope of reporting on sustainable development using theGRI Standards. This is currently a significant issue because of the transparency which becomes an importantparadigm for conducting business. This means that company’s stakeholders are interested notonly in the undertaken or declared actions for sustainable development, but also in the access to reliableand comparable information related thereto. In this perspective, GRI Standards play a significantrole.Research methodology – the classical methods of research are used in this paper, such as: thestudy of the subject-related literature and the analysis of the content of non-financial reports publishedby selected Polish and foreign companies, which have been prepared in accordance with the GRIStandards.Result – the carried out studies have pointed at the diversified level of disclosures in the field ofsustainable development, which is visible when comparisons are made between countries and withineach country. They also allow one to notice the low level of the use of the GRI indicators related toSustainable Development Goals in the reports prepared by Polish companies covered by the survey.Originality/value – the paper has cognitive value with regards to the scope and the quality of disclosuresconcerning actions being taken by companies in the field of sustainable development as well asthe role that GRI Standards can play in this process.

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