CSR Reporting of Stakeholders’ Health: Proposal for a New Perspective

Purpose: The aim of the paper is to identify and categorize disclosures from Global Reporting Initiative Sustainability Standards (GRI Standards) that have direct or indirect influence on health external internal stakeholders. Methodology: GRI core comprehensive (as part universal standards topic-specific related economic, environmental social topics) can be used by businesses for CSR reporting were grouped as stakeholders’ health. Findings: study proposes a systematic way conceiving in terms well-being Originality/Value: This first provides classification will allow easily report those activities might importance promotion.