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论文作者:英语论文网论文属性:课程作业 Coursework登出时间:2014-02-25编辑:zbzb点击率:2720
论文字数:1121论文编号:org201402200655547506语种:英语 English地区:英国价格:免费论文
关键词:companiessustainabilityfinancial reportingcorporateCorporate Social Responsibility
摘要:可持续发展一直得到社会的广泛关注,这里也包括企业的可持续发展,本文从社会和环境的角度对该问题进行了深入地讨论,提出了企业可持续发展的建议。
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 managementFreeman, 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