Social Reporting in the Public Sector, 2005

Italy Current 2005

The Gruppo di Studio per il Bilancio Sociale (GBS) or Study Group for Social Reporting (GBS) was established in 1998 and developed Principles for Social Reporting which was published by 2001. It has also developed guidelines for the preparation of sustainability reports by the public sector, published in 2005.  


General sustainability/ESG/non-financial

Industry sectors covered by the instrument

Specific sector/s

Organizations covered by the instrument

Public sector organizations

Issuer type

Gruppo di Studio per il Bilancio Sociale (GBS) association

Type of instrument

Code of conduct or guideline

Mandatory or voluntary


The geographical scope


Project Partners