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Глобалната Инициатива По Отчетност

Author

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  • Николов, Емил

Abstract

Представената статия изследва най-популярната и динамично развиващата се структура за отчитане на корпоративната социална отговорност, а именно тази на „Глобалната инициатива по отчетност“ – GRI. Разглеждат се нейната поява и историческо развитие, основните й принципи и използваните показатели за отчитане. На базата на емпирично проучване се анализира степента на разпространение на структурата за отчитане на GRI сред организациите както в динамика, така и по териториален признак. Изясняват се причините за символичния брой на българските компании, използващи тази структура за отчитане и се предлагат мерки за преодоляване на очерталото се негативно състояние. The article explores the most popular and dynamically developing structure for measuring corporate social responsibility, namely, the Global Reporting Initiative. Its first appearance and historical development are herewith scrutinized and investigated. GRI’s main principles and indicators are equally considered. Moreover, based on empirical research in terms of dynamics and territoriality, the article touches upon GRI’s expansion speed. The reasons for the relatively small number of companies in Bulgaria using this particular structure for reporting are also discussed.

Suggested Citation

  • Николов, Емил, 2014. "Глобалната Инициатива По Отчетност," Electronic magazine "Dialogue", D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 4, pages 1-3.
    • Handle: RePEc:dat:dialog:y:2014:i:4:p:3
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