Triple bottom line of the CSR concept and its reporting

نویسندگان

چکیده

Research background: The global situation is alarming. Many scholars, politicians, non-profit organizations and journalists worldwide remind of these arising problems. Sustainability seems to be the only solution, also many companies try do their best contribute this issue. Purpose article: CSR considered a valuable tool in fields – profit, stakeholders, environmental dimensions. All dimensions are characterized by specifics, but it proven that positively impacts all them. But frequent problem although aware stakeholders´ importance, they not able report activities or them an understanding way. Methods: Methods literature review used for theoretical background understand importance three CSR. Method analysis analyze GRI index. Findings & Value added: Literature proves towards According DRI index, evident, from developed countries have reported, developing had become reporting. Following result our analysis, we can see 1 694 80 come close stakeholders want inform about activities.

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ژورنال

عنوان ژورنال: SHS web of conferences

سال: 2021

ISSN: ['2261-2424', '2416-5182']

DOI: https://doi.org/10.1051/shsconf/202112907001