| Issue |
E3S Web Conf.
Volume 10, 2016
1st International Conference on the Sustainable Energy and Environment Development (SEED 2016)
|
|
|---|---|---|
| Article Number | 00129 | |
| Number of page(s) | 4 | |
| DOI | https://doi.org/10.1051/e3sconf/20161000129 | |
| Published online | 17 October 2016 | |
Sustainability reporting in the energy sector
AGH University, Department of Economics and Management in Industry, Al. Mick iewicza 30, 30-059 Kraków, Poland
a Corresponding author: bkowal@agh.edu.pl
Development of the concepts of sustainable development and corporate social responsibility has a great impact on reporting in companies. The increase of their importance has resulted in a need to create a reporting system that would provide information on not only the methods but also the results of implementation of those concepts in companies. Globally, there are many organizations that promote and support companies in the area of integrated reporting. The most popular standard for reporting non-financial data that is used by a number of companies worldwide is the Global Reporting Initiative (GRI) Guidelines. The main objective of the GRI is to support the development of sustainable economy in which companies take responsibility for the economic, social, and environmental consequences of their operations, manage that responsibility, and report all their actions. An example of a sector where the concept of sustainable development and its transparent reporting has an impact on the formation of values is the energy sector, which creates value for stakeholders and, together with the financial sector, has the greatest impact on national economies.
© The Authors, published by EDP Sciences, 2016
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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