The Global Reporting Initiative (GRI) has developed a set of guidelines for social responsibility reporting. Required: Go
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The Global Reporting Initiative (GRI) has developed a set of guidelines for social responsibility reporting.
Required:
Go to the GRI Web site (www.globalreporting. org) and find its guidelines. The disclosure guidelines are categorized as indicators of economic, environmental, and social performance.
a. List the performance indicators recommended in the GRI guidelines.
b. Which category requires the most extensive disclosures?
c. Which areas of disclosure are likely to be the easiest and which areas are likely to be the most difficult to provide?
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