CSR indicators proposed by GRI and its application to field of SMEs in Argentina

Abstract

The objectives of the following article are to perform a bibliographic review about the indicators proposed by the GRI for the measurement of CSR, its relation MDG and SDG. At the same time, the application of the indicators proposed by the GRI in the field of Argentine SMEs is analyzed. This article concluded fundamentally according to the information shown, that in Argentina, given that only 11% of the companies adhering to the GRI are SMEs, it is evident the importance of deepening the subject and of further compromising those who manage these companies. We propose, for future research, to deepen the design of a CSR management model that allows SME entrepreneurs to also actively participate in compliance with the SDG, thus contributing to the improvement of the quality of life of the whole humanity.