The Social Reporting Standards, 2013

Italy Current 2013

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. 


General sustainability/ESG/non-financial

Industry sectors covered by the instrument

All/none specified

Organizations covered by the instrument

All organizations except those in the public sector

Issuer type


Type of instrument

Code of conduct or guideline

Mandatory or voluntary


The geographical scope


Project Partners