Abstract
This paper aims to define the concept and to provide a comparative analysis of Corporate Social Responsibility, based on case study of reporting initiatives such as: Global Reporting Initiative, Resource Based View Initiative and Global Environmental Management Initiative. This comparative analysis will highlight the similarities and differences of reporting elements used in Corporate Social Responsibility reporting from the initiatives point of view. The proposed model of Balanced Scorecard provides a new structure of Corporate Social Responsibility indicators. This was done according to each perspective in order to analyze which reporting initiative is the most relevant. Also there are presented future directions for implementing the proposed model.
Published Version
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