Please be informed that this document is the first version (2001) of the GBS standard for the preparation of the social report. It has been updated with the same standard 2013 version (click here for the latest version). However, the 2011 version has not been abrogated, but remains valid and usable by all operators consider appropriate.


Principi di redazione del bilancio sociale


This is the first published standard and it constitutes the foundation document. It was approved before the Association was established, this is why it is identified by number 0. The Association was, in some way, born together with this standard, even though formally established after its approval. The paper displays and explains principles and procedures for drafting the social report. Such principles and procedures have in part been gathered from experience and theory, and in part been developed through discussion and comparison of the most accredited accountability models at an international level. The text consists of two main parts and a third one in the form of Appendix. The first part exposes the principles to be at the basis of the construction and drafting of a social report. The second one includes several chapters, corresponding to the three different sections in which G.B.S. has divided the report, that is to say business identity, production and distribution of added value and social report. This last one displays a description, both qualitative and quantitative, of the results obtained by the business relating to the undertaken commitments, to the programs carried out and to the effects produced on the single stakeholders. The third part, in the form of Appendix, shows the information necessary to determine the added value and the transfer schemes from financial business report to added value tables.


PRESENTATION The objectives: social reporting awareness and regulation Background motivations General characteristics Work group criteria The document Part I – SCOPE AND STANDARDS 1.1. Scope of social reporting 1.2. Social reporting standards Part II – STRUCTURE AND CONTENTS OF THE SOCIAL REPORT Introduction 2.1. CORPORATE IDENTITY 2.1.1. Corporate structure 2.1.2. Values 2.1.3. Mission 2.1.4. Strategies 2.1.5. Policies 2.2. CREATION AND ALLOCATION OF ADDED VALUE 2.2.1. Algebraic equivalence and reconciliation with the accounting records 2.2.2. Table for the calculation of added value 2.2.3. Table of the allocation of added value to stakeholders 2.3 THE SOCIAL ACCOUNT Fundamental sections 2.3.1. Contents 2.3.2. Stakeholder identification 2.3.3. Key assumptions by stakeholder category Supplementary sections 2.3.4. Stakeholder feedback and opinions 2.3.5. Comments and statements 2.3.6. Improvements to the social report Part III – APPENDIX 1. Information for the calculation of added value. 2. Tables for the translation from the profit and loss account for the year to the value added tables