Πρότυπα συστήματα απολογισμών βιώσιμης ανάπτυξης & επιχειρηματικής υπευθυνότητας και η αξιολόγηση των οργανισμών από επενδυτικούς οίκους αξιολόγησης

Abstract

The term «Sustainable Development» was first described by the 1987, by the World Commission on Environment and Development (WCED) and refers to «development that meets the needs of the present without compromising the ability of future generations to meet their own needs». The benefits arising from its integration are multiple atract companies and organizations wordwide. In particular, a great number of private and public companies develop their strategy, emphasizing their environmental, social and corporate impact. Especially in recent years, many companies publish their performance and actions in terms of the environment, society and economy, informimg their stakeholders through their annual sustainability reports. These specific reports based on international frameworks and guidelines such as GRI (Global Reporting Initiative), SASB (Sustainability Accounting Standards Board, the Greek Sustainability Code, AccountAbility’s AA1000 Series of Standards, UN Global Compact, ISO 26000:2010 etc. The content of these reports constitutes, in recent years, core of investors interest and evaluation, who focus on companies and initiatives with a positive environmental, social and financial impact, such as sustainable strategy. Therefore, rating agencies evaluate companies according to ESG issues (Environment, Social, Governance) and their related performance.