| Abstrakt: |
Social accounting is aimed at identify, measure and reporting on social and environmental aspects related to the functioning of company. Thus, it is important to ensure the quality and reliability of information generated by reports. For that reason, organisations around the world are involved in development of norms, standards and guidelines concerning the reporting of social and environmental information. At present, the most comprehensive tool in this field is GRI Reporting Framework. The aim of the article is to identify the level of the use of GRI Reporting Framework in the process of preparing social reports. The realization of the article's purpose was based on descriptive method consists of analysis of the subject-related literature concerning social accounting and review of the GRI Reporting Framework documents. In addition, the method of desk research, based on selected studies showing global practices in the use these type of tools and on reports submitted to the GRI Sustainability Disclosure Database and CSRinfo's registry, were applied. Results of the research lead to the conclusion that GRI Reporting Framework occupies a significant place in the process of social reporting both on the global scale and in activities undertaken by companies operating in Poland. This is due to the fact that it allows companies to select and disclose the most significant matters related to economic, social and environmental impacts. However, the analysis of the content of selected reports showed diversified range of indicators published by individual organisations, with the result that comparison of their engagement and performance in the field of sustainable development may pose a problem. [ABSTRACT FROM AUTHOR] |
