|
|
Comparison of Four Modes of Corporate Social Responsibility Reports |
WEN Su-Bin, ZHANG Jian-Hong, FANG Jing-Yi |
1. Nanjing University of Science and Technology, Nanjing, China; 2. Nanjing University, Nanjing, China |
|
|
Abstract Global Reporting Initiative (GRI), Social Accountability 8000(SA8000), AccountAbility 1000(AA1000)and Sustainability Integrated Guidelines for Management (SIGMA) are the representative modes of social responsibility report nowadays. Their four modes were compared from four aspects, namely their targets, contents, frameworks and applied mechanism. The defects of institution of socially responsible report in China were summarized. The results demonstrate that GRI is the most reasonable and practical mode.
|
Received: 26 August 2008
|
|
|
|
|
|
|