"全球报告倡议组织"及其《可持续发展报告指南》

可持续发展报告是一个组织对于其活动、产品和服务所产生的经济业绩、环境业绩和社会业绩的自愿性公开报告."全球报告倡议组织"(GRI)是为了促进全球可持续发展报告的发展而成立的一个国际组织,其主要任务是制定和推广<可持续发展报告指南>.充分了解可持续发展报告的作用,GRI的发展情况和国际影响,以及GRI<指南>所述的可持续发展报告原则、内容和三类业绩指标,对于我国在构建和谐社会中充分发挥企业自愿性信息披露的作用大有裨益.

"Global Reporting Initiative" and Sustainability Reporting Guidelines

Sustainability reporting is the voluntary public reporting of an organization on the economic, environmental, and social performances of its activities, products, and services. "Global Reporting Initiative" (GRI) is an international organization which was launched in 1997 with the goal of enhancing the quality, rigor, and utility of sustainability reporting through developing and disseminating Sustainability Reporting Guidelines. This paper introduces comprehensively the roles of sustainability reporting, the development and international influences of GRI, and the GRI Guidelines which include the principles, contents and three kinds of performance indicators. It will be helpful for encouraging voluntary information disclosure among business corporations in order to construct harmonious society in our country.