Εφαρμογή πλασίου έκδοσης απολογισμού εταιρικής κοινωνικής ευθύνης κατά GRI σε εταιρία παροχής επικοινωνιακών υπηρεσιών

Master Thesis
Author
Καρλή, Ελένη
Date
2011-03-03View/ Open
Subject
Κοινωνική ευθύνη της επιχείρησης ; Επιχειρήσεις -- Δίκαιο και νομοθεσία ; Διοίκηση ολικής ποιότηταςAbstract
The Global Reporting Initiative (GRI) is a network-based organization that has pioneered the development of the world’s most widely-used sustainability reporting framework. This framework sets out the principles and indicators that organizations can use to evaluate and report their economic, environmental and social performance. The cornerstone of the framework is the Sustainability Reporting Guidelines. The third version of the Guidelines – known as the G3 Guidelines- was published in 2006, and is a free public good. The framework is usually used by multinational companies all over the world to benchmark organizational performance with respect to laws, norms, codes, performance standards and voluntary initiatives; to demonstrate organizational commitment to sustainable development; and to compare organizational performance over time. (GRI’s website/About GRI/ What is GRI, 10/03/09) This thesis examines the application of the G3 Guidelines at a Small and Medium (SME) greek advertising enterprise, named “UpSet!”. This enterprise was chosen as a case study with the aim to prove that SMEs have to follow different Guidelines, as the G3 Guidelines often don’t match their activities, because they are tailor-made for multinational companies. SMEs are an important part of the overall business activity in Greece. As a result, their awareness and sensitivity for Corporate Social Responsibility (CSR) related issues is a very important step towards Sustainable Development.