Sustainability report. Disclosure the impact of business on society and the environment

• Autorzy: Hąbek P.
• Języki publikacji: EN

Abstrakty

EN

In this paper sustainability reporting issues are presented. The first part indicates on motivating factors for disclosure by companies their impact on the environment and society and discusses main audience of such reports. Subsequently, attention is drawn to the wrong perception of non-financial disclosure and then step- -by-step reporting procedure is presented, as well as international sustainability reporting guidelines.

Słowa kluczowe

EN

CSR; stakeholders; GRI Guidelines; sustainability reporting

• Wydawca: Wydawnictwo Naukowe Akademii Morskiej w Szczecinie
• Czasopismo: Zeszyty Naukowe / Akademia Morska w Szczecinie
• Rocznik: 2012
• Tom: nr 31 (103)
• Strony: 83--88
• Opis fizyczny: Bibliogr. 13 poz., rys., tab.

Twórcy

autor

Hąbek P.

• Silesian University of Technology, Faculty of Organization and Management, Institute of Production Engineering 41-800 Zabrze, ul. Roosevelta 42,

Bibliografia

• 1. FREEMAN R.E., VELAMURI S.R.: A New Approach to CSR: Company Stakeholder Responsibility. 2008, http://www. corporate-ethics.org/pdf/csr.pdf; 20.04.2012
• 2. https://www.globalreporting.org/reporting/latest-guidelines/g3-guidelines/Pages/default.aspx; 23.04.2012
• 3. MACDONALD M., PETERS K.: A Review of Corporate Sustainability Reporting. Prepared for the Sustainability Reporting Program; http://www.sustreport.org/business/report/trends.html; 11.04.2012
• 4. KRAUS J.: Embarking on Preparing a Sustainability Report? http://source-44.com/userfiles/file/PrepSusRep_JenniferKraus.pdf; 12.05.2012
• 5. SPENCE C.: Social and Environmental Reporting and the Corporate Ego. Business Strategy and the Environment, 2009, 18, 254–265.
• 6. KPMG 2008: International Survey of Corporate Responsibility Reporting 2008. https://www.kpmg.com/Global/en/IssuesAndInsights/ArticlesPublications/Documents/International-corporate-responsibility-survey-2008.pdf; 14.05.2012
• 7. http://www.wbcsd.org/pages/edocument/edocumentdetails.aspx?id=144&nosearchcontextkey=true
• 8. http://www.proto.pl/PR/Pdf/dlaczego_warto_czytac.pdf; 14.05.2012
• 9. GRI Sustainability Reporting Statistics 2010; https://www.globalreporting.org/resourcelibrary/GRI-Reporting-Stats-2010.pdf
• 10. Sustainability Reporting Guidelines G3.1, https://www.globalreporting.org/resourcelibrary/G3.1-Guidelines-Incl-Technical-Protocol.pdf; 10.05.2012
• 11. Sustainable Development Reporting: Striking the balance, http://www.wbcsd.org/pages/edocument/edocumentdetails.aspx?id=144&nosearchcontextkey=true
• 12. Count me in. The readers’ take on sustainability reporting, http://www.kpmg.com/GR/en/IssuesAndInsights/ArticlesPublications/Sustainability/Documents/CountMeIn.pdf; 12.04.2012
• 13. http://www.deloitte.com/view/en_GX/global/about/globalinitiatives/global-reporting-initiative/index.htm;12.05.2012