16/11/2012 GRUPPO DI STUDIO PER IL BILANCIO SOCIALE SOME INSIGNTS OBJECTIVESS: AWARENESS AND REGULATIONS • “THE GROWING AWARENESS OF THE SOCIAL ROLE OF BUSINESS HAS RENEWED INTEREST IN SOCIAL COMMUNICATION CULTURE AND APPROACHES….. • …BUSINESS MUST THEREFORE IMPLEMENT A COMMUNICATIONS POLICY WHICH IS WIDE- RANGING, FAR-REACHING AND TRANSPARENT AND WHICH SATISFIES THE GROWING DEMAND FOR INFORMATION ABOUT PROFIT AND COMPETITIVE RESULTS OF OPERATIONS ON THE ONE HAND, AS WELL AS THE RELATED SOCIAL IMPACT” (GBS, English version) 1
16/11/2012 BASIC FINALITIES OF GBS • ACCOUNTABILITY TO ALL INTERESTED STAKEHOLDERS (FROM TOP MANAGERS TO CUSTOMERS, FROM EMPLOYEES TO SUPPLIERS, FROM SHAREHOLDERS TO LOCAL COMMUNITY, AND SO ON) • TO IMPROVE WORKING CONDITIONS IN A FIRM FOR ALL STAKEHOLDERS CHARACTERISTICS • STAND –ALONE DOCUMENT • SHOULD BE PREPARED BY ALL COMPANIES • PRODUCED REGULARLY • PUBLIC 2
16/11/2012 ESSENTIAL POINTS OF GBS • 1) MINIMUM OF INFORMATION COMPULSORY IF YOU LIKE DEFINE “SOCIAL ACCOUNT” YOUR PUBLISHED DOCUMENT • 2) A BASIC STRUCTURE OF THREE PARTS • 3) NEED OF CONTINUOS IMPROVEMENT • 4) AN IMPORTANT INFLUENCE OF ACCOUNTING EXPERTS ) • STRUCTURE OF GBS • PRINCIPLES • CORE STRUCTURE • SUPPLEMENTARY SECTIONS 3
16/11/2012 PRINCIPLES • THE THREE ESSENTIAL ABOVE QUOTED • MORE OTHER, MOSTLY PREPARED IN ANALOGY WITH ACCOUNTING PRINCIPLES, BUT IN SOME CASES TO BE UNDERSTOOD NOT COMPLETELY IN SAME WAY “CORE STRUCTURE” • “THE CORPORATE IDENTITY : WHICH ENTAILS A DESCRIPTION OF THE OWNERSHIP STRUCTURE, THE MISSION, THE FRAMEWORK OF ETHICAL VALUES, AND THE STRATEGY” (GBS, English version) • THE VALUED ADDED PRODUCTION AND ALLOCATION, THE MAIN CONNECTION WITH THE FINANCIAL STATEMENT • THE SOCIAL REPORT (in the text ACCOUNT, but be careful) : “SUMMARIZING THE RESULTS ACHEIVED IN RELATION TO THE COMMITMENTS, PLANS AND IMPACTS ON THE INDIVIDUAL STAKEHOLDERS” (GBS, English version) 4
16/11/2012 SUPPLEMENTARY SECTIONS • STAKEHOLDERS FEEDBACK AND OPINIONS, GRADUAL INVOLVEMENT AND PROCESS • COMMENTS AND STATEMENT • IMPROVEMENT TO THE SOCIAL REPORT AGREEMENT AMONG GRI, AA1000, GBS • FULL TRANSPARENCY FOR ALL INTERESTED STAKEHOLDERS, THAT HAVE THE RIGHTS TO RECEIVE RELIABLE DOCUMENTS • STAKEHOLDERS’ INVOLVEMENT AS MUCH AS POSSIBLE • TO BE PRESENTED TOGETHER WITH FINANCIAL STATEMENTS, WITH THE POSSIBILITY TO PRESENT INTERIM REPORTING ALSO FOR SOCIAL ACCOUNTS 5
16/11/2012 ESSENTIAL AGREEMENT AMONG GRI, AA1000 AND GBS • COHERENCE = “AN EXPLICIT DESCRIPTION SHOULD BE SUPPLIED REGARDING THE POLITICS AND CHOICES MADE BY MANAGEMENT TOWARDS CERTAIN DECLARED VALUES” (GBS) • NEUTRALITY = “THE SOCIAL ACCOUNTING MUST BE IMPARTIAL AND INDEPENDENT OF ANY PRIVATE OR COALITION OF INTERESTS” (GBS) • INCLUSIVITY=“ALL IDENTIFIED STAKEHOLDERS – EITHER DIRECTLY OR INDIRECTLY – SHOULD HAVE A SAY IN THE WAY RESEARCH AND REPORTING METHODS ARE EMPLOYED. ANY EVENTUAL EXCLUSIONS OR LIMITS MUST BE MOTIVATED” DIFFERENCES AMONG GRI, AA1000 AND GBS • PROCESS STANDARD AA1000 • CONTENT STANDARDS GRI and GBS • IS IT POSSIBLE TO USE BOTH A PROCESS AND A CONTENT STANDARD 6
16/11/2012 DIFFERENCES AMONG GRI, AA1000 AND GBS • WEIGHT OF FINANCIAL STATEMENT’S DATA AND INFORMATION (AND OF ECONOMIC DATA IN GENERAL): MORE IN GBS, LESS, BUT INCREASING, IN GRI (THAT HOWEVER CONSIDERS A BIT “EXTERNALITIES”, GBS NOT) • NOT CONSIDERED ECONOMIC DATA IN AA1000 (PROCESS STANDARD) • “MINIMUM COMPULSORY” (GBS) O MORE PROGRESSIVE VIEW IN GRI AND AA1000 7
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