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Corporate Social Responsibility Reporting: Differences among Selected EU Countries

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  • Vukic Nikolina Markota

    (RRiF d.o.o, Zagreb, Croatia)

Abstract

Background: Greater transparency has become a relevant topic for companies around the world. Information and communication technologies revolution (ICT revolution) has forced companies to become more transparent. With the intention of increasing companies’ transparency, the European Union (hereinafter: the EU) has presented a new Accounting Directive 2013/34/EU which makes Corporate Social Reporting (hereinafter: CSR reporting) mandatory for certain companies.

Suggested Citation

  • Vukic Nikolina Markota, 2015. "Corporate Social Responsibility Reporting: Differences among Selected EU Countries," Business Systems Research, Sciendo, vol. 6(2), pages 63-73, September.
    • Handle: RePEc:bit:bsrysr:v:6:y:2015:i:2:p:63-73
    DOI: 10.1515/bsrj-2015-0012
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    References listed on IDEAS

    as
    1. Kolk, Ans, 2010. "Trajectories of sustainability reporting by MNCs," Journal of World Business, Elsevier, vol. 45(4), pages 367-374, October.
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    More about this item

    Keywords

    Corporate Social Responsibility reporting; Global Reporting Initiative; CSR reporting framework; European Union; O1; Q01;
    All these keywords.

    JEL classification:

    • O1 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development
    • Q01 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - General - - - Sustainable Development

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