In 2014 the Gruppo di Studio per il Bilancio Sociale (GBS) published BGS 2013, updated Principles and Standards for Social (Sustainability) Reporting. Inspired by the history of preparing Social Balance Sheets, it addresses Corporate Governance, Value Added methodologies, social and environmental dimensions, as well as stakeholder engagement.
Industry sectors covered by the instrument
Organizations covered by the instrument
All organizations except those in the public sector
Type of instrument
Code of conduct or guideline
Mandatory or voluntary
The geographical scope