Global Reporting Initiative

Authors

Keywords
social responsibility, social report, Global Report Initiative

Summary
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.

JEL: M14
Pages: 17
DOI: 

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