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• W276774150 abstract "l.IntroductionNowadays, entrepreneurs, hoping to meet the growing demand, should feel responsible for the methods and results of their operations (Hqbek 2008). To do this, they must in his business concentrate not only on the purely business - the company's profit, but also to determine the impact of they business on society (Wolniak and Drzewowska 2009; Wolniak and Scdek 2009; Wolniak 2013). The problem is not only the implementation of the principles and requirements of corporate social responsibility in the organization, but also a matter of measuring the extent to which the organization is involved in the issues. To do this particular organization should to use appropriate indicators to measure the level organization's engagement into corporate social responsibility. For such a comparison would make sense, the data must be compatible and complete. Achieving this requires the creation of reporting systems activities in the field of corporate social responsibility.The Grenelle 2 law adopted in July 2010, implements the Grenelle 1 goals. It sets specific objectives, strategic, incentives and regulations. This Act aims at forcing companies to progress in reporting their environmental and social information: there is no sanction (such as fines), requirements are on a or explain basis and the implementation is progressive. The only juridical risk for companies is that if a company fails to comply any stakeholder could go the court and claim the missing information. In this paper there is an overview of Grenelle 2 act from Corporate Social Responsibility reporting point of view.The analyses in this paper were conducted during the reporting of the research project in the field of Sustainable development of enterprises in Poland versus the experience of selected countries of the European Union 2011/03/B/HS4/01790 PBU10/ROZ3/2012 symbol at the university, funded by the National Science Centre.2.Corporate Social responsibility in France - overviewThe major international guidelines on corporate social responsibility reporting include the Global Reporting Initiatives (GRI) guidelines which often refer to their country by creating local solutions in this area (Thomas and Piedade 2006; Cirketlerin and Sorumlulugu 2009;Yip, et all 2011; Chaundary at all 2012; Hqbek and Wolniak 2013; Wolniak and Hqbek 2013). The mains solutions contained in the GRI are confirmed by the fact that by June 2011 until 2889 organizations around the world have conducted many social reports prepared in accordance with these guidelines. These guidelines in a very detailed manner regulate the content of the report, which should include the following elements (Paszkiewicz 2011):* strategy and profile - a description of the organization strategy with reference to the sustainable development issue, a review of the structure of the organization and scope of the report,* approach to the management - contains a description of the organizational structure, policies, management systems and efforts to involve stakeholders,* performance indicators included in the three areas - economic, environmental and social.During the last decade, the reporting of nonfinancial information has become widespread. Initiatives, such as the Global Reporting Initiative (GRI), have caused the number of organizations releasing voluntary sustainability reports to blossom to over 4,000.1 At the same time, regulatory bodies and stock exchanges have begun adopting laws and regulations that have further extended the practice of sustainability reporting. While this trend has advanced the integration of CSR into business practices, the increasing number of regulations has also made it more complicated and costly for international companies to create reports that fulfill the differing requirements of each foreign law (Wild 2008; Maheshkumar 2010; Poroy and Ciftcioglu 2010; Jinu 2012; Hys and Hawrysz 2012; Escrig-Omero et all 2012; Hys and Hawrysz 2013; Hqbek and Wolniak 2013; Wolniak and Hqbek 2013; Josan 2013). …" @default.
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• W276774150 date "2013-07-01" @default.
• W276774150 modified "2023-09-25" @default.
• W276774150 title "The Role of Grenelle II in Corporate Social Responsibility Integrated Reporting" @default.
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