УСТОЙЧИВО РАЗВИТИЕ И КОРПОРАТИВНА СОЦИАЛНА ОТГОВОРНОСТ ВЪВ ВЕЛИКОБРИТАНИЯ: АНГЛИЯ, ШОТЛАНДИЯ И УЕЛС
SUSTAINABLE DEVELOPMENT AND CORPORATE SOCIAL RESPONSIBILITY IN UNITED KINGDOM: ENGLAND, SCOTLAND AND WALES

Summary/Abstract: This article treats with particular attention and responsibility the long-term goals of UK, companies and public institutions that give results and are examples with a positive reputation. The basic concepts of Code of ethics, Code of conduct, Sustainability, Corporate social responsibility are only a part of the concepts that, combined with the latest EU regulations, are the basis of setting a new beginning and perspective that is in sync with nature, environmental and social commitments with a view to the future. In the last few years, sustainability disclosure, which until now has been mostly voluntary, has increasingly become mandatory in many countries. In October 2021, the Global Sustainability Standards Board launched a major update to the Global Reporting Initiative Universal Standards, which will come into force in 2023. Sustainability reporting is the practice of publicly disclosing organization's most significant economic, environmental and social impacts, and its contributions to sustainable development.

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