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2016 | 88 | nr 144 | 109--123
Tytuł artykułu

Bank Sustainability Reporting within the GRI-G4 Framework

Treść / Zawartość
Warianty tytułu
Raportowanie banków na temat zrównoważonego rozwoju według standardów Global Reporting Initiative
Języki publikacji
EN
Abstrakty
Rachunkowość zrównoważonego rozwoju, z jej ostatecznym produktem - raportami społecznej odpowiedzialności, jest nową dziedziną rachunkowości i koncentruje się na ocenie i monitorowaniu działań w zakresie zarządzania firmą, ochrony środowiska i integracji społecznej oraz interakcji z otoczeniem. Wśród kilku standardowych ram, firmy na całym świecie często wybierają wytyczne Sustainability Reporting Global Reporting Initiative (GRI). Od roku 2000 wytyczne GRI ewoluowały i obecnie jest dostępna czwarta ich generacja. Celem tego artykułu jest ocena raportowania społecznego w ramach zintegrowanych raportów w sektorze bankowym na przykładzie UniCredit Group, która działa w 15 krajach. Raportowanie zrównoważonego rozwoju stanie się obowiązkowe w Unii Europejskiej dla dużych firm, notowanych na giełdach spółek i jednostek interesu publicznego (na przykład banków) ze średnim za- trudnieniem co najmniej 500 pracowników, począwszy od roku 2018 (dla działalności w 2017 r.). W niniejszym artykule skoncentrowano się na krytycznej analizie treści raportu społecznego banku. (abstrakt oryginalny)
EN
Sustainability accounting, with its final output - sustainability reporting, is a new field of accounting focused on evaluating and following up activities regarding a firm's governance, environmental issues and social inclusion and interaction. Among several standardized frameworks, companies worldwide often choose the Global Reporting Initiative (GRI) Sustainability Reporting Guidelines. Since the year 2000, GRI Guidelines have evolved and currently the fourth generation is in use. The aim of this study is to assess the latest form of sustainability reporting within an integrated report in the banking industry using the UniCredit Group, which operates in 15 countries, as an example. Sustainability reporting will soon become mandatory in the European Union (EU) for large companies, listed companies and publicinterest entities (e.g. banks) with an average of at least 500 employees, starting from the year 2018 (for activities in 2017). This paper is focused on a content analysis of the recent bank sustainability reporting with a critical review on this matter. (original abstract)
Rocznik
Tom
88
Numer
Strony
109--123
Opis fizyczny
Twórcy
  • University of Split, Croatia
  • University of Split, Croatia
Bibliografia
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Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000171441268

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