27. With respect to corporate social responsibility and accountability, the Global Reporting Initiative has developed an interesting set of global sustainability reporting guidelines, which could be made obligatory for large or transnational corporations.
En ce qui concerne la Responsabilité sociale et la responsabilisation, la Global Reporting Initiative (GRI) a développé un ensemble intéressant de directives applicables globalement qui pourraient être obligatoires pour les grandes sociétés transnationales.