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Discussion on Sustainability Reporting 论可持续发展报告

本文摘自 https://www.51lunwen.org/CorporateSocialResponsibility/

1. Introduction 引言
In a world under such severe environmental issues, sustainability seems to be no wonder the focus of the whole society, including companies. In the past few years, corporate sustainability reporting has made great improvement. It shifted from a voluntary report to financial reporting to one of the focuses in reporting system. According to KPMG (2007), 45% of the Fortune global top 250 companies were adding issues about environment and society in addition to the financial reports. The Economist (2010) pointed out that there are seven key drivers, including regulations, customers, NGOs and the media, employees, peer pressure from other companies, internal pressure and investors, that call for the emergence of sustainability reporting. And unlike financial reporting that is traditional and aims at meeting the demand of investors, sustainability reporting supplies information that could be used for evaluating quality and quantity of corporate intangible assets, such as reputation, innovation, management quality, accountability, environmental assets, and so on. Such information could provide a meaning insight into the sustainability of companies and their operations.

在当前这种严酷的环境中，可持续性发展似乎成为了整个社会，包括企业关注的焦点。在过去的几年中，企业可持续发展报告取得了很大的进步。它从一个仅仅是语言堆积的报告，然后转变为财务的报告，进而成为报告系统中的一个焦点话题。根据毕马威（2007年）分析数据，全球财富250强企业的45％，报告中除了财务分析,还加入了有关的环境和社会问题的分析内容。《经济学人》（2010）指出，有七个关键驱动因素，包括法规，消费者，非政府组织和媒体，员工，来自其他公司的同侪压力，内部压力和投资者来说，急迫需求可持续发展报告的介入。不像财务报告是传统的，旨在满足投资者的需求，可持续发展报告提供了可用于评估企业无形资产，如信誉，创新，管理质量，责任，环境资产，等等的质量和数量的信息上。这些信息可以提供一个途径用于洞察公司及其日查国内业务运营的的可持续性发展。

2. Discussion and Analysis 讨论和分析
2.1 Related Terms 相关词汇

Corporate Social Responsibility (CSR) was generated in western countries in 1920s. Till now, however, there is not a unified definition yet. Common sense is that the CSR includes responsibilities for employees of the company, customers, communities and environment, etc. Freeman (1984) proposed that corporate is multi-purposeful: it needs to make profits, and at the same time maintain the profits of stakeholders, as well as to help society develop harmoniously. 

企业社会责任（CSR）产生于20世纪20年代的西方国家。但是到目前为止，还没有一个统一的定义。总体认为企业社会责任包括对公司，客户，社区和环境等员工的责任。弗里曼（1984）提出企业是多目的的，它需要赚取利润，并在同一时间保持利益相关者的利润，以及协助社会和谐发展。

Similar to CSR is corporate sustainability. The sustainability of companies has three aspects: economy, society, and environment, which should be treated as the focus of way of corporate responsibility (Linnannen, 2002). CSR and corporate sustainability are like two sides of a coin, with different focuses.
The third term is sustainability reporting. A sustainability report is a corporate report that gives information about economic, environmental, social and governance performance about a certain company. It is also called corporate social responsibility or even integrated report.

2.2 Trends of Sustainability Reporting
There are several trends of sustainability reporting. The first prominent trend is transferring from a generalized description to a more detailed analysis of the sustainability of specific processes, such as green-house gas emissions in the manufacture of a particular product.  Another trend is that sustainability reporting began to focus more and more on reporting and managing performance i本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。