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Some Tools and Standards for Reporting

In: Environmental Accounting and Reporting

Author

Listed:
  • Maria-Gabriella Baldarelli

    (University of Bologna)

  • Mara Baldo

    (University of Urbino Carlo Bo)

  • Ninel Nesheva-Kiosseva

    (New Bulgarian University)

Abstract

In the field of environmental and ethical-social accountability models present in Italy, it is possible to distinguish between process standards (SA 8000; Accountability model 1000, Q-RES project, Copenhagen Charter) and product standards (Bagnoli 2010). The latter include the GRI model; the GBS model, which is the subject of this chapter; the unified standard ABI/IBS; the Federcasse model; and the Italian Ministry of Labor and Social Policy (CSR-SC Project 2003) (see Baldarelli 2007; Biglietti 2004). The management systems are placed alongside the accountability models and integrated reporting models (see Chap. 3).

Suggested Citation

  • Maria-Gabriella Baldarelli & Mara Baldo & Ninel Nesheva-Kiosseva, 2017. "Some Tools and Standards for Reporting," CSR, Sustainability, Ethics & Governance, in: Environmental Accounting and Reporting, chapter 0, pages 161-276, Springer.
    • Handle: RePEc:spr:csrchp:978-3-319-50918-1_5
    DOI: 10.1007/978-3-319-50918-1_5
    as

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