G3 and G3.1 Global Reporting Initiative Sustainability Reporting Guidelines – Comparative Analysis
Journal Title: Zarządzanie i Finanse - Year 2012, Vol 10, Issue 1
Abstract
The paper includes the description and characteristic of changes introduced in G3 Version of Global Reporting Initiative Sustainability Reporting Guidelines. As a result of the changes and actualizations made in G3, the Version G3.1 was prepared and launched in March 2011. The changes were identified by conducting the comparative analysis of G3 and G3.1 Guidelines. In the paper there are also indicated the fields of the Guidelines, in which the actualizations were made. The comparison of G3 and G3.1 was preceded by the description of relations between companies activity, sustainable development and GRI Guidelines and also by the presentation of the examples of com-panies which operate in Poland and in other countries and prepare the sustainability reports and publish them on the GRI website. In the paper there was also indicated the significance of GRI Guidelines as an world-wide universal tool that can help in prepar-ing report on social, environmental and economic performance.
Authors and Affiliations
Sylwia Pakowska
Keywords
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