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Il Bilancio Sociale GBS 2013 Principi di Redazione Del Bilancio Sociale

The Social Report GBS 2013 Standard Principles of Drafting of the Social Report

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Summary

The document presents and illustrates the principles and indications procedural considered essential for the preparation of the Financial Statements Social. These principles and indications were partly derived from experience and doctrine, and partly developed with the discussion and comparison with international accountability models.

Issuer

Italy

Year

2013

Region

Europe

Issuer (type)

Study Group for the Social Report (Gruppo di Studio per il Bilancio Sociale) (Research)

Instrument type

Principles

Disclosure instrument

No

Geographical scope

National

Mandatory or voluntary

Voluntary

Collaborators

National Council of Chartered Accountants and Accounting Experts (Consiglio Nationale dei Dottori Commercialisti e degli Esperti Contabili); Assirevi

Text analysis

    • Low 0.28%
    • Low 0.04%
    • E focus: emissions, energy, environment, environmental certification, environmental management, environmental policy, hazardous waste, pollution, recycled material, recycled materials, recycling, soil, waste, water, biodiversity
    • S focus: discrimination, human rights, social suppliers, temporary workers, compensation
    • G focus: audit, business ethics, competitive behavior, corruption, financial reporting, internal control, responsible investment, risk management, accountability
    • Education, Finance, Management, Manufacturing, Professional services, Public administration, Real estate, Transportation