论可持续发展报告-Discussion on Sustainability Reporting [2]
论文作者:留学生论文论文属性:报告 Report登出时间:2014-02-19编辑:steelbeezxp点击率:3665
论文字数:789论文编号:org201402191226212380语种:英语 English地区:英国价格:免费论文
关键词:可持续发展报告Sustainability Reportingcorporate sustainability reportingreporting systemCorporate Social Responsibility
摘要:这是一篇分析论可持续发展报告的essay,全文800字,是一篇英国留学生的课程作业,This paper discusses whether sustainability reporting could provide some insights into the sustainability of a company and its operation
nstead of mere impact reporting. The third trend is that sustainability reports tend to include new elements such as societal and sometimes financial issues in their reports instead of pure environmental issue reporting. These three trends make sustainability reporting shift from an annual report in addition to financial reporting to a core
strategy emerging from the boardroom.
2.3 Insights provided by Sustainability Reporting
From the information above, we can see that sustainability reporting plays an important role in companies. Then how can we infer from the reporting about the sustainability of a company and its operation? As said previously, sustainability report gives information about economic, environmental, social and governance performance. These are all clues to help us know about how well the company is operating. For example, here presents two sustainability reports from companies of similar size. Given that other indexes are close enough to ignore, one report has higher water usage and green-gas emission. We would presumably think this company is not as environment-friendly as the one with lower indexes on these two items and needs some improvement. This simple example just illustrates how closely connected the sustainability reporting and corporate sustainability are.
3. Conclusion
This paper discusses whether sustainability reporting could provide some insights into the sustainability of a company and its operation. To figure it out, the author first defines related terms such as sustainability report, CSR, etc. and demonstrates the trends of sustainability reporting. In the third part of discussion, the author discusses how sustainability reporting provides insights about corporate sustainability and illustrates that with an example. Sustainability reporting is becoming more and more important, given that the environmental resources are scarce year by year, day by day and the benefits of sustainability are getting larger. Also, sustainability report is never merely environmental issues. On the contrary, it is more about social, economic and other aspects that could show the soft power of a company. Therefore, companies should try to improve their sustainability reporting as much as they can.
4.
References
KPMG. 2007. Sustainability reporting in Australia. Melbourne: KPMG.
Economist Intelligence Unit. 2010. Global trends in sustainability performance management.(https://www.sap.com/australia/pdf/EIU_Global_trends_in_sustainability_performance_management_WEB.pdf sighted 26 February 2013).
Freeman, R.E.1984. Strategic management: A stakeholder approach. Boston: Pitman Publishing Company.
Linnanen, L., Panapanaan V. 2002. Roadmapping CSR in Finnish companies, Helsinki University of Technology, 2: 27-28
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