Authors

Criteria for corporate social reporting disclosures

Dyduch and Krasodomska (2017)

Business model, policies, and risks related to CSR issues:

Ø Business model description;

Ø Policies related to environmental, social, and employee matters, respect for human rights, anti-corruption, and bribery matters;

Ø Principal risks related to environmental, social, and employee matters, respect for human rights, anti-corruption, and bribery matters;

Ø Non-financial KPIs.

Environmental matters:

Ø Impacts on the environment;

Ø Impacts on health and safety;

Ø Use of renewable energy;

Ø Use of non-renewable energy;

Ø CO₂;

Ø Water use;

Ø Air pollution.

Social and employee-related matters:

Ø Actions taken to ensure gender equality;

Ø Implementation of fundamental conventions of the International Labour Organisation;

Ø Working conditions;

Ø Respect for the right of workers to be informed and consulted;

Ø Respect for trade union rights;

Ø Health and safety at work;

Ø The dialogue with local communities;

Ø Actions taken to ensure the protection and the development of the local communities.

Ethical matters:

Ø Prevention of human rights abuses, instruments in place to fight corruption and bribes.

Pratama et al. (2020)

Environmental Standards:

Ø Materials;

Ø Energy;

Ø Water;

Ø Biodiversity;

Ø Effluents and waste;

Ø Environmental compliance.

Social Standards:

Ø Occupational health and safety;

Ø Training and education;

Ø Human rights assessment;

Ø Local communities;

Ø Customer health and safety;

Ø Marketing and labelling.

Jefimova et al. (2023)

Ø The environmental impact of the company’s activities; the health and safety impact of the company’s activities; resource use; greenhouse gas emissions; water use; air pollution.

Ø Social and human resources—gender equality; working conditions; social dialogue; workers’ rights; health and safety at work; dialogue with local communities; community protection and development.

Ø Human rights—prevention of human rights violations.

Ø Corruption and bribery—fight against corruption and bribery; prevention of corruption and bribery.

Ø Verification of the implementation of company processes—key risks leading to future consequences; risk information.