In the field of environmental and ethical-social accountability models present in Italy, it is possible to distinguish between process standards (SA 8000, Accountability model 1000, Q-RES project, Copenhagen Charter) and product standards (Bagnoli 2010). The latter include the GRI model, the GBS model, which is the subject of this chapter, the unified standard ABI/IBS, the Federcasse model, and the Italian Ministry of Labor and Social Policy (CSR-SC Project 2003) (see Baldarelli 2007, Biglietti 2004). The management systems are placed alongside the accountability models and integrated reporting models (see Chap. 3).