Sustainability reporting in the context of globalization: Lithuanian case
LTReikšminiai žodžiai: Darnaus vystymosi atskaitomybė; Darnus vystymasis; Globalizacija; Plėtra; Socialinė atsakomybė; Tvarumas; Vystymasis; Development; Globalization; Lithuania; Social responsibility; Sustainability; Sustainability reporting.
ENThe strong orientation to profit creates a lot of new problems in organizations related to the environment, social issues and economic challenges. The desires to safeguard the environment and human well-being, are only a few of the many reasons why organizations are trying to develop the sustainability. It helps to solve social and environmental problems, promotes to increase profits and competitiveness, to solve socio-economic problems caused by globalization. Sustainability reporting is a great way to provide information about the organizations activities in the global context, which takes into account the economic, social and environmental aspects. One of the most popular reporting instruments are the standards of Global Reporting Initiative (GRI). GRI is an international and independent organization whose main objective – to compare the voluntary sustainability reporting with the mandatory financial reports. Therefore, it is important to raise awareness about sustainability reporting of all employees and managers that would create sustainable development of organizations. Research problem – employees and managers don‘t have sufficient knowledge about sustainability reporting in organizations in Lithuania. Purpose of study – to determine the perception of sustainability concept and to explore the approach to sustainability reporting in organizations of Lithuania. Research methods - systematic scientific literature analysis, survey, quantitative research, analysis of empirical data. The results of the study in organizations of Lithuania showed that there is not much information about sustainability and that the majority rarely use the GRI sustainability reporting instrument. [From the publication]
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