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ABSTRACT

GBS 2013 - Copertina DOCUMENT DOWNLOAD

ABSTRACT

The events that occurred since the first publication of the standard GBS and the increasing number of Social Reports and of Sustainability Report drawn up, with a remarkable evolution in their sizes, emphasis and content, have suggested the need for an upgrade of the rail to transparent reporting of environmental and social impacts of organizations. The growing awareness of the crucial role of companies in the pursuit of sustainable development has led to an acceleration of interest – on the part of institutions and stakeholders such as investors and the community – towards greater transparency of the impact that their choices and actions generate the society and the environment. This has led to important developments in legislation, industry standards, doctrine, practice, bringing out:

Рthe extension of the areas of financial reporting and the emergence of new tools and methodologies for the measurement and enhancement of aspects of performance not shown from accounting (rating for the Socially Responsible Investment, Balanced Scorecard, Intangibles Budget, Integrated Reporting);

– the requirement of compatibility and convergence between various types of reporting and disclosure.

TABLE OF CONTENTS INTRODUCTION A new version of the Standard Social Responsibility The Social Report The document Part I DRAFTING STANDARDS 1. Objectives of the Social Report 2. Drafting principles Part II STRUCTURE AND CONTENT OF THE SOCIAL REPORT Introduction 1. Corporate identity and context 1.1. The Institutional Framework 1.1.1. Corporate Governance 1.1.2. Indicators of Corporate Governance 1.2. Reference values 1.3. The mission 1.4. Strategies and policies 1.5. Company System 1.6. Areas of intervention 2. Reclassification of accounting data and calculation of Value Added 2.1. Statement for Added Value 2.2. Allocation for Added Value A. Remuneration of Staff B. Remuneration of Public Administration C. Remuneration of Capital Credit D. Remuneration of Capital Risk E. Company remuneration F. Donations G. Environment 3. Report socio-environmental 3.1. General aspects 3.2. The social dimension 3.2.1. The identification of stakeholders and areas of intervention 3.2.2. The staff 3.2.3. Members and shareholders 3.2.4. Money lenders 3.2.5. Public Administration 3.2.6. Community 3.2.7. Customers 3.2.8. Suppliers 3.3. The environmental dimension 3.3.1. General aspects 3.3.1.1. Economic and financial information 3.3.1.2. Qualitative information 3.3.1.3. Quantitative information 3.3.2. Environmental Report 3.3.2.1. Environmental identity 3.3.2.2. Direct environmental aspects 3.3.2.3. Indirect environmental aspects 3.3.3. Table of environmental indicators 4. Integrative Sections 4.1. Judgments and opinions of stakeholders 4.2. Improvement of Social Report 5. Appendix 5.1. Information for the determination of the Added Value 5.2. Models for the translation of the income statement to Added Value prospects 5.3. The chart for environmental accounts