CSR 평가지표



Indicates content introduced in G3.1

Refer to the G3.1 Guidelines and Indicator Protocols for full details or to the Comparison Tables for an at-a -glance view of the extent of changes applied to G3.1


The information in a report should cover topics and Indicators that:

reflect the organization’s significant economic, environmental, and social impacts, or that

would substantively influence the assessments and

decisions of stakeholder.


The reporting organization should identify its stakeholder and explain in the report how it has responded to their reasonable expectations and interests.

The report should present the organization’s performance in the wider context of sustainability.

COMPLETENESS Coverage of the material topics and Indicators and definition of the report boundary should be sufficient to reflect significant economic, environmental, and social impacts and enable stakeholder to assess the reporting organization’s performance in the reporting period