Triple bottom line of the CSR concept and its reporting

Abstract

Research background: The global situation is alarming. Many scholars, politicians, non-profit organizations and journalists worldwide remind of these arising problems. Sustainability seems to be the only solution, and also many companies try to do their best to contribute to this issue. Purpose of the article: CSR is considered a valuable tool in many fields – profit, stakeholders, and environmental dimensions. All these dimensions are characterized by their specifics, but it is proven that CSR positively impacts all of them. But the frequent problem is that although the companies are aware of the stakeholders´ importance, they are not able to report their activities or report them in an understanding way. Methods: Methods of the literature review is used for the theoretical background to understand the importance of three dimensions of CSR. Method of analysis is used to analyze of GRI index. Findings & Value added: Literature review proves the importance of CSR towards all three dimensions. According to analysis of the DRI index, it is evident, that not only organizations from developed countries have reported, but also organizations from developing countries had become reporting. Following the result of our analysis, we can see that 1 694 organizations from 80 countries try to come close to stakeholders and want to inform them about their activities.

Análisis de prácticas sustentables en empresas de La Plata, provincia de Buenos Aires

“…En concordancia, la Global Reporting Initiative (GRI) se refiere al principio de "equilibrio" como uno de los principios fundamentales que las organizaciones deben tener en cuenta, es decir, tanto los impactos positivos como los negativos de sus actividades en el ámbito económico, el ambiental y el social (GRI, 2016). Por último, la definición de RSE abordada brinda una atención equilibrada a todos los grupos de interés e implica tener en cuenta todas las dimensiones (ambiental, social y económica) de la actividad de la empresa (Belas & Zvarikova, 2021).…”