Ethics and CSR RMIT 28 th  September 2010
Who am I? <ul><li>Expertise in management – largely in the SME sector </li></ul><ul><li>FCPA </li></ul><ul><li>Focus on th...
Governance model <ul><li>Engagement at all levels of organisation </li></ul><ul><li>Genuine commitment required from Chair...
Sustainability <ul><li>Carbon emissions </li></ul><ul><li>Water usage and management </li></ul><ul><li>Waste management </...
CSR in an Australian context <ul><li>Compliance vs market imperative </li></ul><ul><li>Business imperative </li></ul><ul><...
Reporting framework <ul><li>GRI </li></ul><ul><li>AASB </li></ul><ul><li>ASIC  </li></ul><ul><li>ASX </li></ul><ul><li>Acc...
Accountants’ role <ul><li>Report preparation </li></ul><ul><li>Ethical dilemma? – Performance – Market driven needs vs Rea...
Carbon accounting
Examples of Sustainability Reporting <ul><li>Toyota  http://www.toyota.com.au/toyota/events/environment/2009_sustainabilit...
 
 
Where is CSR in relation to sustainability? <ul><li>Separate from annual reports </li></ul><ul><li>One  step on a  continu...
Resources <ul><li>Sensis SME success stories at </li></ul><ul><li>http://about.sensis.com.au/small-business/free-sustainab...
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Ethics And Csr

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Presentation to final year accounting students studying ethic at RMIT September 2010

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  • Carbon accounting uses specific activity information such as kwH electricity, Liters of fuel purchased, no. kilometers travelled using commercial airlines, generation and disposal of waste.
  • Ethics And Csr

    1. 1. Ethics and CSR RMIT 28 th September 2010
    2. 2. Who am I? <ul><li>Expertise in management – largely in the SME sector </li></ul><ul><li>FCPA </li></ul><ul><li>Focus on the business implication of numbers – and how to run a business effectively </li></ul><ul><li>Role with CoE Environment Social and Governance </li></ul><ul><li>Active discussing climate change - developing action and business model </li></ul>
    3. 3. Governance model <ul><li>Engagement at all levels of organisation </li></ul><ul><li>Genuine commitment required from Chair, board and executive </li></ul><ul><li>Process to measure and monitor </li></ul><ul><ul><ul><li>Support strategic direction with systems throughout the organisation </li></ul></ul></ul><ul><ul><ul><li>Report and monitor constantly </li></ul></ul></ul><ul><ul><ul><li>Celebrate success </li></ul></ul></ul>
    4. 4. Sustainability <ul><li>Carbon emissions </li></ul><ul><li>Water usage and management </li></ul><ul><li>Waste management </li></ul><ul><li>Health issues </li></ul><ul><li>Biodiversity </li></ul><ul><li>Population </li></ul>
    5. 5. CSR in an Australian context <ul><li>Compliance vs market imperative </li></ul><ul><li>Business imperative </li></ul><ul><li>Societal benefit </li></ul><ul><li>Where is it now? </li></ul><ul><li>Where should it be? </li></ul>
    6. 6. Reporting framework <ul><li>GRI </li></ul><ul><li>AASB </li></ul><ul><li>ASIC </li></ul><ul><li>ASX </li></ul><ul><li>Accounting profession </li></ul><ul><li>CPA – and other accounting bodies </li></ul>
    7. 7. Accountants’ role <ul><li>Report preparation </li></ul><ul><li>Ethical dilemma? – Performance – Market driven needs vs Reality </li></ul><ul><li>Societal impact +ve Coy. benefit </li></ul><ul><li>-ve How should this be reported? </li></ul>
    8. 8. Carbon accounting
    9. 9. Examples of Sustainability Reporting <ul><li>Toyota http://www.toyota.com.au/toyota/events/environment/2009_sustainability_report?WT.ac=SRHome </li></ul><ul><li>CPA Australia http://cpa.bsiq.com.au/?xml=pastedconfig&iid=36549 </li></ul><ul><li>BHP http://www.bhpbilliton.com/bbContentRepository/docs/sustainabilitySummaryReport2009.pdf </li></ul><ul><li>Toyota http://www.toyota.com.au/toyota/events/environment/2009_sustainability_report?WT.ac=SRHome </li></ul><ul><li>CPA Australia http://cpa.bsiq.com.au/?xml=pastedconfig&iid=36549 </li></ul><ul><li>BHP http://www.bhpbilliton.com/bbContentRepository/docs/sustainabilitySummaryReport2009.pdf </li></ul><ul><li>Toyota http://www.toyota.com.au/toyota/events/environment/2009_sustainability_report?WT.ac=SRHome </li></ul><ul><li>CPA Australia http://cpa.bsiq.com.au/?xml=pastedconfig&iid=36549 </li></ul><ul><li>BHP http://www.bhpbilliton.com/bbContentRepository/docs/sustainabilitySummaryReport2009.pdf </li></ul>
    10. 12. Where is CSR in relation to sustainability? <ul><li>Separate from annual reports </li></ul><ul><li>One step on a continuum </li></ul><ul><li>Integrating sustainability into the hard numbers – statement of performance and statement of position – incorporating societal impact – fundamental shift in stakeholder responsibility </li></ul><ul><li>Convergence of management and financial reporting </li></ul>
    11. 13. Resources <ul><li>Sensis SME success stories at </li></ul><ul><li>http://about.sensis.com.au/small-business/free-sustainable-growth-book </li></ul><ul><li>Carbon Compass at: </li></ul><ul><li>http://www.carboncompass.com.au/ </li></ul><ul><li>ClimateWorks </li></ul><ul><li>http://www.climateworksaustralia.com/low_carbon_growth_plan.html </li></ul>

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