Enhancing the Quality of Reporting in Corporate Social Responsibility Guidance Documents: The Roles of ISO 26000, Global Reporting Initiative and CSR‐Sustainability Monitor
Enhancing the Quality of Reporting in Corporate Social Responsibility Guidance Documents: The Roles of ISO 26000, Global Reporting Initiative and CSR‐Sustainability Monitor
复制标题
提高企业社会责任指导文件的报告质量：ISO 26000、全球报告倡议和企业社会责任可持续发展监测的作用
DOI：
10.1111/basr.12113
复制
发表时间：
2017
期刊：
影响因子：
--
通讯作者：
Mert C. Demir
中科院分区：
文献类型：
--
作者：
S. Sethi;Janet Rovenpor;Mert C. Demir
本文的目的是回顾世界各地大公司发布的企业社会责任报告的惊人增长。这些报告为公司提供了一个机会，让社会大部分人了解其业务运营对社会环境、社会政治和政府（监管）方面的影响。然而，这些报告大多是自愿性质的，这给创建报告的公司带来了负担：(a) 提供足够的信息，(b) 涵盖与公司和行业相关的所有主要问题，以及 (c) 提供信息准确性的保证措施。
在本文中，我们比较和研究了三种机构方法，这些方法在提高这些报告的质量和一致性方面发挥了重要作用。涉及的机构包括 ISO 26000、全球报告倡议组织 (GRI) 和企业社会责任 (CSR) - 可持续发展监测机构。我们打算展示他们指导企业社会责任报告的不同方法，并评估他们的相对优势和局限性。
The intent of this article is to review the phenomenal growth of Corporate Social Responsibility reports published by large corporations around the world. The reports provide companies with an opportunity to inform large segments of society about the impacts of their business operations on the environmental, socio-political, and governmental (regulatory) aspects of a society. The mostly voluntary nature of these reports, however, places the burden on the corporations creating them to (a) provide an adequate amount of information, (b) cover all the major issues that are relevant to the company and industry, and (c) provide measures of assurance as to the accuracy of information.
In this article, we compare and examine three institutional approaches that have played an important role toward improving the quality and consistency of these reports. The institutions involved are ISO 26000, Global Reporting Initiative (GRI), and Corporate Social Responsibility (CSR)-Sustainability Monitor. We intend to show their different approaches to guiding CSR reporting, and assess their relative strengths and limitations.