employee
Moskva, Russian Federation
VAK Russia 5.2.3
VAK Russia 5.2.4
VAK Russia 5.2.5
VAK Russia 5.2.6
VAK Russia 5.2.7
UDC 33
In the context of globalization and increased attention to environmental, social and governance aspects of organizations, the GRI (Global Reporting Initiative) and SASB (Sustainability Accounting Standards Board) reporting standards represent two leading approaches aimed at improving transparency in the field of sustainable development. The article presents an analytical study aimed at conducting a comparative analysis of both standards, identifying their features, principles and practical application. Based on a review of scientific literature and comparative analysis, the authors examine how these standards differ in the context of goals, structure, and how they address financial and non-financial aspects of sustainable development. The study emphasizes that the choice between GRI and SASB or their combined use should be based on the strategic goals of the organization and the needs of stakeholders to achieve a high level of reporting and sustainable development.
SASB, GRI, sustainable development, system of standards, reporting, ESG criteria, corporate reporting, corporate social responsibility
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