Izvorni znanstveni članak
https://doi.org/10.1515/bsrj-2015-0012
Corporate Social Responsibility Reporting: Differences among Selected EU Countries
Nikolina Markota Vukic
; RRiF d.o.o, Zagreb, Croatia
Sažetak
Background: Greater transparency has become a relevant topic for companies around the world. Information and communication technologies revolution (ICT revolution) has forced companies to become more transparent. With the intention of increasing companies’ transparency, the European Union (hereinafter: the EU) has presented a new Accounting Directive 2013/34/EU which makes Corporate Social Reporting (hereinafter: CSR reporting) mandatory for certain companies. Objectives: EU Directives should be the same for all Member States; however, some authors have concluded that CSR reporting is different in companies of different sizes, industries or from different countries. The main objective of this paper is to research into differences of CSR reporting among selected EU countries. Methods/Approach: The Global Reporting Initiative (hereinafter: GRI) has shaped a reporting framework for CSR reporting. In this research the GRI will be used for comparison of CSR reports of different countries. Results: Results of this research revealed that the difference in CSR reporting is statistically significant among selected EU countries. Conclusions: As CSR reporting in the EU will become mandatory for certain companies, it will be a challenge for Member States to harmonize their national legislation to a degree which will increase companies’ transparency and at the same time protect local resources and interests of stakeholders.
Ključne riječi
Corporate Social Responsibility reporting; Global Reporting Initiative; CSR reporting framework; European Union
Hrčak ID:
146903
URI
Datum izdavanja:
15.9.2015.
Posjeta: 1.507 *