G.B.S. Standard
The G.B.S. Standards provide operative guidance in the form of useful directions to draft a social report. They represent an impartial point of view, aimed to grant information completeness, reliability and transparency of its gathering, elaboration and representation processes. The standards definition procedure is wide, articulate and complex; it starts within the working group, which drafts the documents through the comparison of different ideas and perspective. Subsequently, the Scientific Committee examines such papers having the authority to approve them, not to approve them or to return them to undergo further elaborations, integrations or changes. Once licensed by the Scientific Committee, the documents are transmitted to the Board of Directors for the final approval and they are eventually published. The involvement of several bodies (working group, Scientific Committee and Board of Directors) equals a sort of guarantee for the standards to mirror the Association orientation, in the widest possible way.G.B.S. Standards are:
G.B.S. research papers
The G.B.S. research papers represent opinions gained through methodological rigor on topics related to the social budget. The views recall the Association guidelines, but does not represent official positions, because they are always related to people who have expressed. No guidelines; are insights that serve to fuel the debate, to solicit different opinions, comments and comparisons; form the basis for further study that may lead to the definition of new standards. For these reasons, the approval process of the search documents is much simpler than that of the standard. In fact, the Scientific Committee merely check their consistency and methodological rigor, aware that they express the views of the researchers and not the Association.The G.B.S. research papers published are:
- LINEE GUIDA PER LA REVISIONE DEL BILANCIO SOCIALE - DOCUMENTI DI RICERCA N. 1
- INDICATORI DI PERFORMANCE PER IL REPORTING E IL RATING DI SOSTENIBILI - DOCUMENTI DI RICERCA N. 2
- REPORTING AMBIENTALE E VALORE AGGIUNTO - DOCUMENTI DI RICERCA N. 3
- CORPORATE GOVERNANCE E RESPONSABILITÀ SOCIALE - DOCUMENTI DI RICERCA N. 4
- GLI INDICATORI DI PERFORMANCE NELLA RENDICONTAZIONE SOCIALE - DOCUMENTI DI RICERCA N. 5
- LA RENDICONTAZIONE SOCIALE PER LE REGIONI - DOCUMENTI DI RICERCA N. 6
- LA RENDICONTAZIONE SOCIALE NELLE UNIVERSITÀ - DOCUMENTI DI RICERCA N. 7
- LA RENDICONTAZIONE SOCIALE NEGLI INTANGIBILI - DOCUMENTI DI RICERCA N. 8
- LA RENDICONTAZIONE SOCIALE DELLE AZIENDE SANITARIE - DOCUMENTI DI RICERCA N. 9
- LA RENDICONTAZIONE SOCIALE DEL NON PROFIT - DOCUMENTI DI RICERCA N. 10
- IL BILANCIO SOCIO-AMBIENTALE NEI GRUPPI AZIENDALI - DOCUMENTI DI RICERCA N. 11
- LA RENDICONTAZIONE TERRITORIALE: LE FINALITA', IL PROCESSO, GLI INDICATORI - DOCUMENTI DI RICERCA N. 12
- LA RENDICONTAZIONE SOCIALE DEGLI ISTITUTI SCOLASTICI - DOCUMENTI DI RICERCA N. 13
- LE NUOVE FRONTIERE DELLA RENDICONTAZIONE SOCIALE: IL WEB REPORTING. LINEE DI ORIENTAMENTO DOCUMENTI DI RICERCA N. 14