QUANTITATIVE AND QUALITATIVE ANALYSIS IN ECONOMICS
MEASURING CORPORATE SOCIAL RESPONSIBILITY: THE GRI APPROACH
Nemanja Berber, Agneš Slavić, Marko Aleksić
Abstract: In recent years, managers have been paying more attention to the social performances of their companies and responsibilities towards the natural and social environment, as one of the basic functional areas of management. An important reason for such behaviour is a change in the perception of business and corporate responsibility of companies and their relationship. Besides the concept, a new challenge arises from the question of how to measure this socially responsible behaviour of companies. The aim of this research is to explore the concept of corporate social responsibility (CSR), possibilities of measurement, and the GRI approach for CSR measurement. The main subject of the research is the concept of CSR and global reporting initiative (GRI) approach for measuring CSR performances. The methodology consists of a theoretical analysis of the available literature on CSR and its measurement models, especially on GRI indicators.
Keywords: Corporate social responsibility, GRI indicators, sustainable development.
Published: p. 145-154
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