The Social reporting standards, 2013

These documents, issued by the Study Group for Social Reporting (GBS), provide guidelines for preparing sustainability reports.

Issuer name

Study Group for Social Reporting (GBS - Gruppo di Studio per il Bilancio Sociale)

Reporting resources

True

Organizations covered by the instrument

All Companies

Target organization notes

All organizations except those in the public sector

Industry scope

All/none specified

Disclosure venue

Sustainability report, social report

ESG coverage - E (Environment)

All

ESG coverage- S (Social)

All

ESG coverage- G (Governance)

All

Status

Current

Country

Italy

Region

Europe

Date of publication

2013

Issuer type

Industry bodies, business associations

Reporting requirements

Guidelines and standards for non-financial reporting

Mandatory or voluntary

Voluntary

The geographical scope

National/federal