Để đối phó với sự biến đổi trong các mục tiêu xã hội từ một công ty khác,, GRI cho phép mỗi công ty để lựa chọn các chỉ số nó sẽ báo cáo từ một danh sách dài các khả năng. Nó cung cấp hướng dẫn về một quá trình để xác định các chỉ số thích hợp với tham khảo các bên liên quan. | 160 Microfinance for Bankers and Investors GRI calls itself the de facto global standard for reporting and claims over 1 500 businesses and other organizations as Included in its active list are more than 60 banks and financial institutions including a number of banks that appear in this book ANZ Bank Banco Bradesco Citibank and Deutsche Bank. The GRI may one day fulfill its aims but it still has a long way to go before it becomes a widely recognized and used global standard. The GRI approach sensibly cuts through some of the greatest difficulties in social reporting. To cope with variation in social goals from one company to another GRI allows each company to select the indicators it will report from a long list of possibilities. It provides guidance on a process for defining appropriate indicators with reference to key stakeholders. It supports the differentiation of goals by providing industry-specific supplements lists of proposed indicators that are especially relevant for certain types of industries. A proliferation of indicators arises from GRI s attempt to incorporate not just corporate citizenship goals but to respond to every variety of social purpose a thankless task. Its financial sector supplement now under revision is considering a proposed list of indicators that addresses financial inclusion concerns. The GRI also attempts to make sure that its process is more than just a public relations exercise. It requires that each reporting company provide narrative statements on social goals and strategies as well as an explanation of how social-performance indicators are used in corporate management and governance. A major challenge for the GRI and other social reporting frameworks is to make their reports useful to stakeholders. Ideally reports would be pored over by management board members and investors. Customers employees media and community leaders would read them too at least the executive summary. Unless social reports provide information .
