可持续发展报告框架与信息系统

The framework sustainability reporting framework and information system

摘要:

欧盟成员国可持续发展报告最新研究进展鲜有公布。依据当前可持续发展报告披露部分，分析代表性框架GRI的G4指南和FAO的SAFA。根据两种框架的缺陷和报告制定需求，产生了网络可持续信息系统WESRIS。WESRIS便于利益相关者之间信息交流，简化报告框架的复杂性，解决可持续发展报告信息披露不足问题。

Abstract:

Sustainability reporting is still limited in food and agriculture sector in European Union and only little information of the latest developments have thus far been presented.The paper focuses to new G4 Guidelines of the Global Reporting Initiative (GRI) and the Sustainability Assessment of Food and Agriculture (SAFA) systems of the Food and Agriculture Organization(FAO) of the United Nation. WESRIS are discussed by illuminating gaps and underexposed themes in the area of regulation and governance as well as stakeholder perception.