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business until the big projects of the company.

That is why it mentions: 'not only in the board room but also across the businessa€|' ( Marks&Spencer annual report 2010,p.46)

As another samples, we would like extract the key cooperate Governance Essentials from HSBC as follows:

High level of integrity

Timely and accurate disclosure of information

Establish high standard of accountability

Management effectively monitored by the Board

High regards for shareholder value and equitable treatment of shareholders

Key business values

Of course, different companies give out different corporate governance. However, the closer look will help us easily recognize the common share for these companies is that ' setting the standards to do the correct thing to gain accountability'

For every company, for better development and be friendlier to the environment, we need review and make sure the followings:

Whether our current business running having bad affects to our wider stateholders; including the affect the environment.

How we would create the new business which is better for the environment

And in practice, recently, many many companies handling business in the world are paying their attention on the Corporate Social Responsibility issue. It means they set up their responsibility to society, local community in good harmony with profitability orientation.

For instance this view, The Body Shop International plc, known as The Body Shop,is the second largest cosmetic franchise in the world.In their annual report 'value report 2009' , their quality orientation policy & activities are :

- Ensure that beauty products made from natural ingredients

- Implement ethical trade programme,especially, against testing animals.

- Reduce their impact on the environment such as against climate change,waste and reducing the impact of packaging product.

- Being responsible in use of chemicals

Throughout the Values report 2009, the body shop want to express that 'our Values activity is focussed in the right areas. We have always listened to our stakeholders - a combination of their views, our beliefs, and an analysis of where we can make the most difference, is where we want to direct all our energy. This is only the beginning of the process - we will continue to evolve and deepen this assessment of the materiality of our actions, ensuring that we are responding to our stakeholders and achieving the greatest social and environmental impact.' (Living our Values,Values report 2009)

Of course, in real life business, still we can see many companies violate the compliance matters or doing bad actions or having unhealthy corporate culture. However, together with the new good tendency, such companies will be sooner or later naturally rejected out of the playing ground.

Therefore, any responsible company will find themselves should improve their policy, eliminating the wrong things, catching the good/right thingsa€|.for their survival.

ANALYSIS ON ISSUE 2 :

It clearly mentions their aim in this statement in which, the top priority is set for sustainable business, profitable growth with guarantee for full trust from stakeholders for only the right thing to b±¾ÂÛÎÄÓÉÓ¢ÓïÂÛÎÄÍøÌṩÕûÀí£¬ÌṩÂÛÎÄ´úд£¬Ó¢ÓïÂÛÎÄ´úд£¬´úдÂÛÎÄ£¬´úдӢÓïÂÛÎÄ£¬´úдÁôѧÉúÂÛÎÄ£¬´úдӢÎÄÂÛÎÄ£¬ÁôѧÉúÂÛÎÄ´úдÏà¹ØºËÐĹؼü´ÊËÑË÷¡£
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