Sustainability Reporting

Sustainability Reporting
Contents
Executive Summary 1
Introduction 2
Defining Sustainability 2
What Sustainability means to Woolworths 3
Corporate Stakeholders of Woolworths 3
Woolworths Drive for Change 5
Integrated Reporting 6
Why Integrated Reporting? 6
Woolworths Integrated Reporting 7
The Future of Integrated Reporting 7
Conclusion 8
Word Count: 1995
Executive Summary
This report examines the new world of sustainability reporting, and the complex web of
stakeholders. It focuses particularly on the demands for new kinds of transparency which serve the
interests of the environment and society.
In this report, Woolworths, one of our major competitors has been analyzed in order to understand
how they have evolved the concept of ... Show more content on Helpwriting.net ...
Woolworths believes their existence is directly linked to the global environment as well its
community. In carrying out its activities, Woolworths believes it must maintain respect for human
dignity, and strive towards a society where the global environment is protected. Woolworths are
committed in understanding how people feel, their fears and their needs and aligning the business's
focus into addressing those needs in order to build both loyalty from customers and effort from
employees (ICAA, 2011).
In order to be sustainable over the long term, Woolworths has made sure that their success doesn't
come at the expense of the society, economy and environment as they are a part of it (ICAA, 2011).
They believe it not only involves responsibility to understand and manage their impacts, but also
gives them an opportunity to achieve lasting and beneficial change that extends beyond their
operations (ICAA, 2011).
Corporate Stakeholders of Woolworths
Woolworths is a significant part of the Australian community and are aware that their actions and
operations do have an impact beyond their immediate interactions with customers, employees and
shareholders. A result, they are also concerned with reconciling and aligning the demands, needs,

interests, and values with suppliers, communities, the environment, and society at large (ICAA,
2011).
Woolworths has a number of programs in place to engage with stakeholders. Through these avenues
... Get more on HelpWriting.net ...

Coca Cola Hellenic : A Global Company
Executive Summary Coca cola Hellenic is a global company that is committed to sustainable
productivity, environmental protection and broader corporate social programs. Coca cola Hellenic is
one of the branches of the Coca cola Company. Despite the slow economic growth for the company
in 2011 that caused a fall in the brand image among the consumers, there is a firm commitment by
the top leadership to secure its position in the market and to practice sustainable production. There
are specific programs run by the Coca cola Hellenic in collaboration with the community to reduce
negative environmental impact. This made the company to receive favorable ratings in 2011 in the
Dow Jones Sustainability Indexes that placed them among the 10% of ... Show more content on
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Considering the fact that enlightened consumers base their decisions on trust, honesty and
environmental safety, the company has stepped up its efforts to develop a safety culture. The
company is also determined to weed out corruption in specific countries noted by Transparency
International as generally embracing corruption. Its stand against corruption was reiterated to a
group of investors in Switzerland in 2011. Another matter of increasing concern to the company's
top leadership is the need to offer healthy products by Coca cola Hellenic that would boost
consumer health and reduce chronic illnesses. Calories in the products are now being regulated to
reduce diabetes and improve life in developing countries. The problem is that these countries lack
explicit legislation on matters concerning obesity control by food producers. Coca cola Hellenic
supports the Global Compact and other sustainability initiatives that assess business systems around
the world. Projected population figures indicate possible increase in world population size to 9
billion by 2050, with higher indexes anticipated for developing countries. Coca cola Hellenic must
consider this trend in order to align its programs with the projected demographic changes. 1.
Company Profile Coca–Cola Hellenic is a Coca cola bottler with massive global expansion that has
seen it earn large revenue compared to its peer companies on the global stage. It has managed

Reporting and Disclosure
Chapter 5
Reporting and Disclosure
Discussion Questions
1. Transparent financial reporting means that timely and accurate disclosures are made on all
important matters affecting a company's financial position and performance. It implies openness,
communication, and accountability. Transparent financial reporting protects investors because
nothing is hidden from them. Investors can better assess the risks of owning securities when
information is truthful and complete. Transparent financial reporting also improves market quality. It
enhances investor confidence. Open communication creates markets that are fair, orderly, efficient,
and free from abuse and misconduct.
2. Four reasons why multinational corporations are ... Show more content on Helpwriting.net ...
5. Triple bottom line reporting refers to reporting on a company's economic, social, and
environmental performance. It is a form of social responsibility reporting designed to demonstrate
good corporate citizenship. So–called "sustainability" reports are an increasingly popular means of
triple bottom line reporting. There is substantial variation in social reporting today. More regulation
would improve comparability, but it might also stifle reporting innovations. The usefulness of social
reporting to outside parties, particularly investors, needs to be demonstrated before implementing
more regulation for it.
6. Often we expect to observe less voluntary disclosure by companies in emerging market countries
than by those in developed countries: a. Equity markets are relatively less developed in many
emerging market countries, resulting in lower total demand for company information by investors
and analysts. b. In many emerging market countries, most financing is supplied by banks and
insiders such as family groups. This also leads to less demand for timely, credible public disclosure,
and in these markets enhanced disclosure may have limited benefits.
In general, we expect to

Quantitative Positive Disclosures With Quantitative...
Less profitable firms or high debt firms could use SER disclosures to legitimise activities to lenders
and shareholders (Haniffa and Cooke 2005). SERs can be used by managers to frame how Financial
stake holders interpret financial information, specifically to manipulate stakeholders reaction to
disappointing financial reports, by changing the focus and constructing a "disconfirmatory effect on
the financial figures" (Neu et al., 1998, p.270). Qualitative positive disclosures with quantitative
negative disclosures (Gibbins et al., 1990) can be used as a method to down play managerial
incompetence and persuade financial stakeholders to excuse past mistakes by using their ethical or
socially responsible displays to compensate. This is a contrasting view to legitimacy theory which
emphasizes an organisations need for actions to be perceived by stakeholders as legitimate (Deegan
and Unerman, 2011). In this instance, SERs are used as a method to manage a situation when the
expectations of stakeholders are not met. When an organisation fails to be perceived as legitimate,
they use SERs to demonstrate that it can only improve upon its past actions and regain legitimacy.
A factor influencing management to produce SERs would be to attract investment funds and take
advantage of the practical market for ethically responsible investment funds (Deegan, 2002). If an
organisation can demonstrate favourable environmental performance they are more likely to be
approved to join the Dow

Development of Triple Bottom Line Reporting and how this...
Profit seeking firms will not spend any dollar for non–value adding processing. (Smith, Thorne and
Hilton, 2006) However, even with the lack of regulation, many organisations voluntary publicly
release information about their social and environmental performance. (Deegan, 2009) According to
Richard (1993) finding, investors intent to choose the company investing whether it demonstrates
that is a market leadership or offer above average growth or bring in strong management. However,
there are few companies in Europe that can fulfill those criteria at that time. I believe that it is
relatively hard to be a market leader or keeping an offer above average return for the investors. Yet
companies can demonstrate that they had a strong management ... Show more content on
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Triple bottom line reporting is provides information enable the report readers to assess how
sustainable an organization's operation. It evaluates the performance of a narrow focus on the single
bottom line of financial profit to an evaluation of the three bottom lines of economic, social and
environmental performance. (Deegan, 2009)
European Union (EU) released a document suggests that accounting profession to take a role in
implementing costing systems that internalize many environmental costs. According to European
Commission (1992) the redefinition of accounting concepts, rules, conventions and methodology to
ensure that the consumption and use of environmental resources are accounted for as part of the full
cost of production and reflected in market prices. However, accounting professions generally
ignored the issue made by the EU in 1992, because the lack of regulation requirement. (Deegan,
2009)
Global Reporting Initiative (GRI) illustrate the Sustainability Reporting Guidelines which developed
by a broad range of organisations. (Deegan, 2009) According to Baumgartner and Ebner (2009), the
sustainability report guidelines develop by popular example. Scientific effort is recognizable
regarding the establishment of specific sustainability strategies. Now a day, accounting professions
adopt the popular example in order to guild for providing relevance information

The Greenhouse Gas Protocol
Reduction of greenhouse gas (GHG) emission, particularly from industrial production, to combat
global climate change is one of the biggest sustainable development challenge for the international
community. Countries are adopting Nationally Appropriate Mitigation Actions (NAMAs), low
carbon development strategies and climate change policies to tackle issues of climate change and at
the same time meet their development goals. At the global level, United Nations Framework
Convention on Climate Change (UNFCCC) and Kyoto Protocol, have paved ways for voluntary
GHG emission reduction targets. To facilitate the mitigation actions, carbon intensities of production
process are tracked and GHG inventories are developed. Such accounting of GHGs is a ... Show
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Source: WRI and WBCSD, 2007: 21
GHG Reporting Programme
In simple terms, accounting and reporting of GHG programme begins with identification of
programme objectives. These objectives may range from voluntary action like tracking progress
towards GHG reduction targets; supporting national climate change strategies; supporting GHG
trading programs; facilitating GHG mitigation activities; to provide information to shareholders and
investors.
Once the objectives are decided, the programme decides on which GHG accounting principles to
adopt. Such process implements basic principles like relevance, completeness, consistency,
transparency, and accuracy of data. After the base year has been selected the process follows
internationally accepted GHG accounting methodologies (see available protocols and standards
below), which can be modified to suit the requirement of the country or company.
After the objectives and the methodologies are agreed upon, the programme design will decide on
sectors, sources and gases that the programme covers. Generally, major economic sectors such as
energy, industrial processes, land–use change, agriculture, and waste disposal are considered for the
GHG emission. Similarly, the

Corporate Social Responsibility in GRI
SUSTAINABILITY REPORTING AND THE GRI Overview of CSR Corporate social
responsibility (CSR) refers to the social and environmental responsibility policies and practices
developed by an organization to increase its positive influence and reduce its negative activity
towards society (Schwartz 2010). Organizations must take responsibility for their actions and all the
members of the organization must comprehensively review and consider all their tasked
achievements and contributions. A healthy balance between economic progress, social
responsibility, and environmental protection can lead to a competitive advantage and solidify an
organization's place as a corporate citizen (Dickinson, et.al, 2008). Corporate citizenship goes
beyond charitable donations and public relations it is an important determinant of trust in
communities in which the organization may operate, helps attract and retain the best employees, and
ensures integration of everyday business operations and corporate goals (Lewis 2011). CSR
reporting is a voluntary disclosure that provides managers and employees with needed information
to make decisions that help improve processes and products. Examples include management
earnings forecast, social and environmental reports, information on achieved projects and company
targets, and risks management. Internal reporting provides critical feedback to employees that
enables them to see how their individual contributions add to the success of the organization.

Kroger's Csr : The Evolving Practices Around Corporate...
Overview of Kroger's CSR
The evolving practices around corporate social responsibility (CSR) provide dynamic, and complex
opportunities for business. Overall, businesses are modifying their core purpose from creating
shareholder profit toward creating shared value across their stakeholders, with shareholders being
only one of the many stakeholders. This paper analyzes the 74th ranked 2014 Fortune Global 500
Company Kroger. Kroger started in 1883 as a local Cincinnati, Ohio grocery store, and has
expended to be the second largest retail grocery store in the United States, and fifth largest in the
world, owning retail food and drug stores, jewelry stores, and convenience stores in the United
States (Kroger, 2015). Kroger remains headquartered in Ohio. An overview of Kroger, and
specifically Kroger's corporate social responsibility (CSR) strategy and implementation will be
discussed, followed by a strengths, weaknesses, opportunities, and threats (SWOT) CSR analysis
informing a concluding plan to enhance Kroger's CSR maturity. Kroger's business principles of
service, selection and value were established from the very beginning of for the company (Kroger,
2015). Kroger CEO, Rodney McMullen started as a part–time store clerk and rose through the ranks
to become CEO in January 2014 (SEC, 2014). Rodney McMullen tailored Kroger's mission to "I,
you, we make a difference" in Kroger's sustainability report (Kroger, 2014). Kroger is classified as a
retail–grocery store Global

Transparency Reports And Reduction Of Carbon Footprint
Transparency reports and reduction of carbon footprint Transparency report has become mandatory
in Australia and United Kingdom regulated by the Depeartment for Environment Food & Rural
Affairs (2013). This has catalyses many corporation, such as Facebook and Google, to produce an
environmental report that includes waste management, greenhouse and carbon emmission and many
other indicators. Global Reporting Initiative has produced a reporting framework that is widely used
today. As noted by Norman & McDonald (2003) "if you can't measure it, you can't manage it", this
method serves as a measureable indicator that reveals both to the public and stake holders on the
emmision by any company and allow companies to manage them reducing their ... Show more
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3. Environmental Sustainability Adaption After much discussion, it is concluded that environmental
sustainability would be implemented in two categories: company level and individual project level.
Company Level By 2019, Square Enix would strive to attain an ISO 14001:2015. Prior to 2019,
Square Enix will start to maintain an EMS, which will be built on top of our existing Quality
Management System as suggested by Willborn (1998) seen in Figure 7: Adapting EMS based on
QMS (Willborn, 1998). With the EMS, the first internal audit will start by 4th quarter of 2017.
Square Enix will release a Corporate Social Responsibility objective in upcoming months. The time
is needed for our company to address our company stand and consult environmental experts,
nevertheless, as according to Russell (2008) CSR "is too big an issue to leave to someone else to
address" and recommended both companies and project managers to work harder to influence
environmental sustainability as both are the front–line decision makers, consistent with Watson et
al.'s (2012) call. Finally, Square Enix will join the global reporting initiative in producing an
environmental transparency report from the beginning of 2017, despite it being not mandatory in
Japan. During this period, all project managers will be sent for ISO14000 training, enabling a better
understanding for ISO 140000 lieu of the implementation. Project Level With the blanket decision
in place, project

Corporate Social Responsibilities
Nowadays, many international companies take sustainable development seriously. They understand
that sustainable development can enhance their quality of life and their reputation in public.
Sustainable development is "development that meets the needs of the present without compromising
the ability of future generations to meet their own needs." (Brundtland, 1987) Sustainability requires
monitoring and managing all the person to ensure that our economy and society can continue to
exist without destroying the social and natural environment during development. The sustainability
includes three pillars, which are economic, social and environment, forming a triple bottom line.
The triple bottom line demands that a company 's responsibility lies ... Show more content on
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Firstly, it issued some idea and non life insurance products for adaptation to and mitigation of
climate change. For example, it has issued Weather Index Insurance, which is a financial product for
farmers in northeast Thailand against the effects of climate change. When the weather is different
from the traditional or normal conditions, they immediately compensate for the loss of profit to the
farmers. At the same time, they took interviews with local farmers and analyzed the weather date
from Knon Kean Province. For the other example, it reduced paper consumption to reduce cost.
Then it focused on the use of IT to systematize procedures, such as using the computer screen to
present to a customer instead of using paper working proposal. There is compliance of the economic
performance indicators.
Secondly, its environmental management system developed based on the PDCA cycle. It has been
set a medium and long–term goals through the PDCA cycle. It promoted resource conservation by
reducing the CO2 and consumption of electricity, paper and energy. Then it gave the Environmental
performance data to support its result and achievement. Additionally, they promoted a new financial
product, The Green Reform Loan Plan, which reduce 0.3% interest rates on loan for ecological
reforms. It encouraged using solar photovoltaics and Eco Cute hot water systems, which reduce
CO2 emission. Then the 0.3% of the Green reform Loan Plan loan amount was donated to Satoama

The Importance Of Csr And Its Reputation As A Leader Of...
Despite being costly to businesses from one end, these businesses understand the risk that lack of
CSR can have especially in damaging their reputation. The negative image associated with the
company will result in boycotting their products or lack of appeal in them which hurt businesses. In
order to effectively manage CSR, businesses have realized that the traditional tools are failing in the
delivery of goals and new tools have been devised for the same. According to Auld, Bernstein and
Cashore (2008), companies stand to gain from CSR though they at liberty to use either defensive or
offensive approaches. In this case, a business can use CSR to gain competitive advantage or avoid
disadvantages associated with the same. Some of the advantages include: Positive Corporate Image:
As mentioned above, Nestle is recognized for its reputation as a leader in corporate responsibility.
This recognition has gone a long way in polishing its image in global standards which has resulted
in a positive brand. Business image is significant to any business in terms of securing positive
relationships with stakeholders who associate the brand with sustainability. As a result, any negative
publicity is easy to wade off and remaking troubled segments becomes easy. Competitive
Advantage: the positive brand image and transparency that comes with CSR plays a significant role
in pushing a business' stakes in the market. The transparency created as a result of better
engagement with stakeholders is

Sustainability Initiatives A Demonstration Of Corporate...
What are the cost benefits for corporations leading sustainable efforts in their communities and
should corporations be financially responsible for the environmental disturbances that they cause, be
it directly or inadvertently? More specifically are the efforts of Wal–Mart to implement
sustainability initiatives a demonstration of corporate social responsibility or just greenwashing?
Relevant to these questions we hypothesis that despite the multitude of efforts that are resulting in
some groundbreaking policies for an Oligopoly such as this, that the fact that they still source,
manufacture and distribute products in a manner that is unsustainable which makes these collective
efforts an example of "social" greenwashing. Investopedia ... Show more content on Helpwriting.net
...
Is this truly a serious initiative for Walmart to use their size for good or is this just greenwashing?
Since their CSR plan announcement Walmart has been making progress towards achieving those
goals but many don't think it's enough or realistically sustainable for the long run. Walmart has
received backlash for their slow adoption of renewable energy, it's cheap products, and it's little
progress on their sustainability index (Gunther, M., 2011). One of Wal–mart 's initiatives intended to
address some of their inimical externalities is to convert to 100% renewable energy to power their
stores. An article published in 2011 stated that Walmart was powered by only 2% of renewable
energy and the ILSR came out with a report stating less than 2% of renewable energy powers
Walmart stores. People were not impressed with this minimal progress and pointed out that other
companies like Starbucks and Kohls use more renewable energy than Walmart. It was also pointed
out that Wal–mart is a huge multinational corporation and that a process like this will take time,
especially if they 're trying to avoid raising their costs, which in turn would not benefit the
customers. However, in 2013 it was reported that Wal Mart 's 10,800 stores are powered by 21% of
renewable energy, which is a decent amount of growth from

A Strategic Initiative On Ifrs Standards
A Strategic Initiative on IFRS Standards
The accounting world is shaped by stringent and clear rules, principles, standards and guidelines.
These are all meant to define accounting operations and reporting discipline. With the emergence of
International Accounting Standards (IAS), which was later replaced by International Financial
Reporting Standards (IFRS), the accounting concepts, analysis, disclosures, reporting and
presentation became easier and practical. Currently, accountants, managers and related parties find it
concrete and consistent in protecting professional boundaries.
Being important to the discipline of accounting, the objectives of IFRS and IAS are to give guidance
on the presentation of financial statements. IFRS as ... Show more content on Helpwriting.net ...
The board acknowledges the diverse nature of regulatory framework in developing concrete and
uniform standards. These standards help in proposing and clarifying a complete guidance as well as
demonstrating the understanding of complex issues in accounting. Moreover, help in demonstrating
advanced knowledge in the application of accounting standards in the preparation and analysis of
financial statements.
With complete notion and awareness of how each country has their set of rules, "the goal of IFRS is
to provide a global framework for how public companies prepare and disclose their financial
statements" (Rouse, 2011). This view is meant to provide general guidelines, as well as international
comparisons through conventional and edifying means. To bring broader and vivid objectives, IFRS
replaced IAS, the older standards, in order to bring a more comprehensive and simplified accounting
procedures.
IFRS addresses practical application issues that any entity is supposed and expected to encounter
within the standards. These practical issues provide a comprehensive analysis. For instance, IFRS 1
provides extensive guidelines "...and addresses practical application issues that a first–time adopter
of IFRSs could expect to encounter when transitioning to IFRSs". (KPMG, 2009). The IFRS, being
principle–based, generally do not contradict with Generally Accepted

What Are The Advantages And Disadvantages Of Stoid Reporting?
II. The crucial determination of GRI** is to encourage environmental, economic, and social
sustainability, and arrange standardized approach for all organizations with a complete sustainability
reporting guidelines. These guidelines deliver advantages to companies to issue reports with content
of valuable information on imperative sustainability issues to track reporting through comparable
approach and identify areas for improvement.
Advantages
Among the advantages of extensive GRI reporting norms are increased transparency to build trust
with stakeholders, stimulation of markets to operate more resourcefully and adjust to the needs of
the economy and leverage development of organizations for sustainability and profitability.
Companies can ... Show more content on Helpwriting.net ...
However "report or explain" approach (GRI 2011) shall make the things easier for reporting
especially for multinational such as BP and Statoil. For some companies collecting the data can be
expensive process and although information technology is growing and spreading fast the best of it
may not be available to all organizations. In this regard BP and Statoil are well positioned with
access to advance technology and this is not the case for such enormous organizations. Another
disadvantage is Sustainability reporting can be beyond access on funding, for example supply chain
assessments can be burdensome to conduct, as frequently with thousands of suppliers it requires to
have the advanced ERP* system, which may cost millions to set up (Parr and Shanks 2000). Again
BP and Statoil have all required resources to afford the latest and best technology for the reasons
beyond but including the needs to meet sustainability essentials. Some companies also consider that
disclosing information can cost them if competitors are not aligned with GRI guidelines and can
benefit from standardized approach if not used by contenders. This may be applicable to small
organizations but for large players on the market disclosure of sustainability performance shall bring
positive results delivering more benefits to stakeholders by being conscious on creating value for the

Sustainability Reporting Of The United States
Abstract
Sustainability reporting in the United States is still a work in progress. While more countries around
the world are requiring companies to report the effects of their business activities as part of their
annual report, this practice is still voluntary in the US. Even though sustainability reporting is not
required, companies generally disclose sustainable information on their websites or through social
media. Being social responsible builds a certain type of bond that brings internal and external
stakeholders together.
Many companies in the US have taken action and developed their corporate governance model that
will meet their needs as well as the needs of the people around them, thus creating a better
environment for shareholders and stakeholders. Currently, most companies that issue sustainability
reporting follow the Global Reporting Initiative (GRI) standards guidelines. The GRI standards are
designed to achieve transparency, and it has become the most common set of standards used
amongst organizations for sustainability reporting.
This research paper was written with the purpose of providing some answers as to why
sustainability reporting in the United States should be mandated by regulators. The paper briefly
describes the GRI standards and guidelines, the benefits of sustainability reporting, some relative
advantages limitations in adopting sustainability reporting, as well as provides a few examples of
companies that have successfully adopted

Globalization And Convergence Of Us.gaap Ifrs Standard As...
There is a clear roadmap to social globalization and convergence of US.GAAP – IFRS Standard as
prescribed by the Security and Exchange Commission (SEC) for users that set up financial
statements in accordance with IFRS as issued by IASB. This followed would lead to a worldwide
adoption of IFRS over the next few years. In his work, Barry (2009, p.26–27) states, "The advantage
of a single set of financial reporting standards are manifest, particularly as internationalization of
business activities became the norm. In particular, having uniform, high quality standards has been
extolled as fostering international business relationships, with the goal being the facilitation of cross
border capital flows and lowering the cost of capital _ the expected results of the anticipated
reduction of perceived accounting risk". It has been argued that uniform financial reporting
standards will result in lowered cost of capital, where investors will be willing to accept lower
returns interest from their investment in corporate securities. This will be achieved when the
riskiness of their investment is reduced to the acceptable level. To improve an investors' confidence,
the SEC provides domestic registration of foreign entities and reconciliation to U.S. GAAP from
respective national GAAP. This means that IFRS has gained a much broader acceptance even in the
European Union especially when the EU imposed the IFRS–based reporting an all publicly held
EU–based companies (for consolidated

CJ Environmental And Sustainability Statement
I am pleased and honoured to address you for this presentation of the CJ Environmental &
Sustainability Statement. This is an important step for Currimjee Jeewanjee and our companies.
On the onset, I wish to point out that environmental and sustainability initiatives are not new to us.
Indeed, over the years several environmental projects have been undertaken by our companies. A
few examples are the installation of a photovoltaic system for "la regie" of MC Vision, cell–site
battery regeneration at Emtel, rain water collection at CPMD & MC Vision, and paperless reporting
in most units. Also, our staffs have participated in good numbers in the recent "Clean–Up Mauritius"
campaigns, and we have keenly celebrated this years' environmental day with an awareness
workshop.
At the same time, we must ... Show more content on Helpwriting.net ...
 Continually monitor and improve our environmental performance and support customers',
employees', partners', and other stakeholders' environmental and sustainability progress.
These strong commitments endorsed by Currimjee Jeewanjee speak for themselves.
In fact, these powerful words clearly crystallize our environmental pledges, and they must become
one of Currimjee Jeewanjee's paradigms for years to come.
Fellow Directors and Executives
I take this opportunity to thank senior management of our units, members of the task force and our
staff in general for their keen participation and commitment to the environmental and sustainability
initiative. Given our talents and personal contributions, I have no doubt that our sustainability
engagements will positively evolve into a second nature for all of us, and become an integral part of
the CJ way of doing things. Furthermore, as any improvement is a never–ending journey, I look
forward for the continual refinement of our environmental pledges to be a dynamic and living
responsibility for all of

Business Strategy : The Co Creation Model
Business strategy: The "Co–creation Model" Corporate social responsibility (CSR) and human
resource management (HRM) continue to show increases in commonality within business
operations. The need for CSR to be structured and organized within businesses is gaining attention
from top managers (Carroll & Shabana 2010) who want to decrease overall costs. CSR has both
internal and external factors that contribute to the success of a business; internal: skills and
education, human rights, labor rights, workplace health and safety, due diligence to internal
stakeholders; external: duties to citizens, community, environment, and stakeholders (Harvey Pg.
53). HRM overlaps many of these areas, providing more emphasis on strategy execution, ... Show
However, today not only is CSR thought of as a business's self–preservation for future survival, but
also one's duty to be socially responsible to the earth and people. As defined by the World Business
Council for Sustainable Development, "Corporate Social Responsibility is the continuing
commitment by business to contribute to economic development while improving the quality of life
of the workforce and their families as well as of the community and society at large" (1990).
Although CSR is not a mandatory policy among business, many managers are adopting practices to
increase profits though reputation, brand, identity and status (Ilona and Ruta 2012). Unfortunately,
CSR is not widely implemented within business approach, and the demise is communications of
these polies internally and externally is low, thus resulting in less effective outcomes. If
management could find a way to integrate CSR into a structured strategy with polices, and concise
direction and guidance, CSR aspects could be pursued and achieved on a day–to–day basis. Many
workers feel confused that no such strategies exist

Ethics and Corporate Social Responsibility in Driving...
ROYAL MELBOURNE INSTITUTE OF TECHNOLOGY GRADUATE SCHOOL OF BUSINESS
AND LAW
ETHICS AND CORPORATE SOCIAL RESPONSIBILITY IN DRIVING ORGANIZATIONAL
SUCCESS FOR MULTINATIONAL COMPANIES IN OIL/MINING INDUSTRY
Submitted in partial fulfillment of the degrees Masters in Business Administration Lecturer: Eileen
O'Leary 2010 By: Albertus Rendy Buntaran (S3264165)
Executive Summary This paper provides a broad definition of ethical behavior and Corporate
Social Responsibility (CSR) in the competitive world of oil and mining industries of today. It is also
acknowledged that factors behind both ethics and CSR are evolving and therefore, the factors for
both ethics and CSR are defined for three different periods. The first period will focus on ... Show
2
Factors Nowadays, the more appropriate question needs to be answered is no longer to what
extent should a corporation include the society in their business operation but how to do it and use it
as the river for organizational success (Epstein et al, 2006). In recent years, ethics and social
responsibility have been playing an important role in the business world including in oil and mining
industries. The pressure towards society and ethical conducts are higher than ever. Although every
oil and mining multinational corporations economic missions are acknowledged, it is now their
responsibility also to address public concerns. Oil and mining industries are known as the subject of
scrutiny and bad press related with ethics and CSR concerns (Lins & Horwitz, 2007). The interest
on CSR and ethics are always fore–fronted to the mining and oil corporations (Kapelus, 2009). The
idea was developed since a long time ago, where multinational corporations are demanded to
provide community development packages and assistance to their host communities (Amaewhule,
1997). Every business person, regardless their position in the hierarchy, company geographic details
or even its products and services are now facing the same challenge which is how to define their
corporation role for the society.

Corporate Responsibility : Samsung And Panasonic Essay
Corporate Responsibility
L.G, Samsung and Panasonic are global electronic companies largely known for their innovative,
technologically advanced products. These companies are involved in the production of home
entertainment appliances, mobile communication devices and home appliances such as washing
machines and fridges. They operate on a global scale and as a result, they have access to a several
ranges of markets. Due to their advancements in the business world, they have a wider corporate
responsibility. Moreover, with the increasing environmental issues affecting humanity and the nature
of their product, these companies have an obligation to the communities they affect, in ensuring that
the negative impacts accrued to the production of their commodities are either eliminated or
mitigated. The basis behind this comparison report is to identify the strides each of these companies
have taken and their future plans in terms of sustainability.
Corporate responsibility reports
According to the fortune 500 listing of global companies, Samsung, L.G and Panasonic top of the
ten lists because of the vast revenue they collect, which is greater than US and 25 billion. They hold
a lion's share of the market and are in charge of several plants placed in different countries around
the world. Global companies have a lot of control in the community and in the national economy
and as a result, some companies may get involved in "green washing" or may prevent to be
interested in corporate

Effective Governance And Sustainability : An Definition Of...
Effective governance and sustainability are increasingly important considerations for governments,
organizations, business leaders, investors, consumers and many other stakeholders throughout the
world. Good corporate governance and complexity of sustainable development demands for global
cooperation, based mainly on joint co–ordination of strategies and adopting of the best decisions.
1.1 Definition of sustainable Development: the term sustainable development was popularized in
our common future, a report published by the World Bank commission on environment and
development (WCED) in 1987. There are many definitions of sustainable development and it is not
an ambiguous term. The concept of sustainable development integrates three ... Show more content
on Helpwriting.net ...
Third, sustainable development represents integration, and understanding and acting on the complex
interconnections. That exists between the environment, economy, and society. This is not a
balancing act or a playing of one issue off against the other, but recognizing the interdependent
nature of these three pillars.
1.2 Sustainability integration and corporate governance:
At present companies are inclined to focus on sustainable development as well as sustainability,
which brings with it changes to the corporate culture as well as society. Sustainability has three
important dimensions for all companies: economic growth, social responsibility and responsibility
for the environment. The social and environmental responsibility, however, cannot become
separated from economic growth. Profitability and growth create jobs and wealth; companies have
to continue to provide products and services that people need. To understand the characteristics of
sustainability, first step is to building the ability to prove how expansion of knowledge can be used
in support of employers and public interest. IFAC in 2008 has defined sustainability, sustainability is
all about :
 Promoting ethical responsibility and sound corporate governance practices;
 Providing a safe working environment in which the health of employees is protected and their
opportunities for self–development are enhanced;
 Promoting cultural

Robin Morris Persuasive Speech
I am writing to announce that Dr. Robin Morris, who has been Associate Provost for Strategic
Initiatives and Innovation, will be returning to his position as a Regents' Professor of psychology at
the end of this academic year. Dr. Morris has made outstanding contributions to this university, and I
am very grateful for his years of dedicated and impactful service. As associate provost, Dr. Morris
has overseen the successful implementation of the strategic plan, including providing critical
support for the Council for the Progress of Cities, the Urban Studies Institute, the Global Studies
Institute, the Global Partnership for the Development of Cities, CMII, IBMS, the College of the
Arts, the co–op program, the entrepreneurship program, the

A Case For Change Htf 's It Project Management Process...
A Case For Change–HTF 's IT Project Management Process Standardization
Executive Summary
This document describes the proposal of creating a new EPMO organization within HTF
(Hypothetical Financials) to oversee the standardization of its IT project management processes
including those for software development. HTF 's (Hypothetical Financials) different LOBs
currently follow various flavors of SDLC models for software development and project management
processes and it is known the firm was too big to adopt quick process changes. The creation of an
EMPO organization is not a trivial efforts and is estimated to cost about 6 million dollars spanning 3
years duration. The initiative will go through annual evaluation and budget planning process ...
Show more content on Helpwriting.net ...
However, currently the firm lacks standard processes around development and project management.
Each line of business has its own "proprietary" or "derived" methodologies built on top of the
Waterfall model. There 's not an official standard at firm level nor there 's an EMPO like
organization responsible for standardization. The level of maturity in the project management
process is different too across different LOBs. For example, some LOBs requires project managers
to write business cases (BC) and go through approval processes before a project can be created
inside a project management system. Some LOBs do not or simply adopted manual process in the
approval of business cases. That means that the business case are not required to be entered in the
BC system. Some LOBs have standard project template for PMs to use and others do not. Another
example of varied maturity is around the artifact/document management. Different tools are used for
documents (e.g. requirements and design documents). Some LOBs are using Microsoft SharePoint
as a central repository but some simply use a network drive. Developers also follow different
processes in managing source code. Some use standard tools such as Subversion to manage source
code and following the best practices, some simply keeps their source code on the development
servers.
As a global financial organization, HTF 's various lines of businesses (LOB) have been operating in
a very independent way. Each LOB also

Case Study Of Alpha Industrial Limited
As a leading exporter in industrial thread and elastic, Alpha Industrial (Private) Limited passionately
conscious about the responsibility to deliver economic prosperity to the country. Our Company has
set highest level of sustainability compliance in the industry through our Eco–driven initiative. The
economic dimension of our sustainability models looks at how we engage with providers of
financial resources and how we contribute in driving forward the country's economic progress.
One of the main factors that allow us to continuously implement our sustainability initiatives is our
strong financial strength. Despite the slowdown in the global economy, we managed to sustain the
business growth, giving our stakeholders comfort on our organizations long term sustainability.
1.1 Scope of the Report
The report mainly covers about the Company's "integrating sustainability process", where ... Show
Activities will include a gender and transparency program and a governance and anti–corruption
reporting program.
2 Sustainability strategy
As a responsible business organization, we are committed to contribute our role in sustainable
development. At the present context of global and local needs, we have identified specific areas in
which Alpha industries should play its part.
2.1 Management approach to sustainability report
Our organization faces different challenges depending on its location, products and our stakeholders.
Our management approach is to be committed to ensure that our business decisions will balance
economic progress, while driving a culture of sustainable development through a responsible
consciousness for the environment and the community, while our employees will be developed
mentally and physically through developing a comprehensive learning culture that emphasizes
tangible and intangible skills and talent

Nyson Foods : Corporate Social Responsibility Of The Tyson...
Tyson foods is a very large food company based out of Springdale Arkansas primarily known for its'
meat products. Donnie Smith the CEO of Tyson foods knows that those who dislike meat production
and even meat–eating may never really like his company. Other consumers may wonder if Tyson
Foods is just another profit–centered corporation that only cares about the bottom line. Modern
companies need to be considered credible by their stakeholders. How can a company like Tyson
foods demonstrate corporate social responsibility in a meaningful way that is not shallow, devoid of
real significance? Tyson Foods decided to focus on ending childhood hunger.
As part of my research for this paper, I found a website called socialbrite.com. The purpose of this
website is to provide a learning & sharing hub for social good. I found an article on Tyson Foods
according to Jasica J.D. (2010):
"Tyson Foods offers another example of a major company tying its corporate social responsibility
efforts to its core mission. Tyson has committed its brand to efforts to relieve and ultimately end
childhood hunger, and in the past few years been integrating social media into its hunger relief
efforts."
Tyson foods were specifically chosen as one of four companies taking corporate social
responsibility in the right direction by tying the products they turn a profit on into the very things
they are using to do social good.
Tyson Foods has made good use of social media as part of its' donation

Royal Caribbean Cruise Vision Statement
Royal Caribbean Cruise, one of the first company in the United States to use Global Reporting
Initiative(GRI) principles to report their sustainability initiatives (Fain, 2016). They regard protect
and preserve the environments and communities in which we operate as a commitment (Fain, 2016).
RCL uses state–of–the–art wastewater treatment systems to reduce wastewater for years. In order to
help the destinations in that region developing sustainability, RCL form a Sustainable Destinations
Alliance with NGO and governmental organizations. Besides, they also take employee's entitlement
into consideration.
1. CSR initiatives and action
–Environmental
RCL continues improve their operations by using new technologies and management system to
reduce ... Show more content on Helpwriting.net ...
Link to Mission and Visions
NCL's vision is created from a customer perspective which is "Be the cruise line of choice". And
their mission is: To provide a consistently superior cruise vacation by exceeding customer
expectations and embracing our passion for innovation that delivers freedom and value for our
guests, travel partners, team members and shareholders. It clearly indicates the shareholders and
team members in the mission. But through the CSR initiatives, it is rarely mentioned about team
members. And their initiatives in community can be seen as part of value to shareholders.
3. Reporting Method
As mentioned before, NCL does not announce a CSR report but only an Eco–Smart cruising
brochure. The NCL's environmental contribution rewards can be found in web news. Meanwhile,
some negative news will pop out.
Reference
Fain, R. D. (2016, Mar 23). Royal Caribbean and The Enviroment. Retrieved from Royal Caribbean:
http://www.royalcaribbean.com/ourCompany/environment/rcAndEnvironment.do
Sustainability Report. (2015, Jun 19). Retrieved from Royal Caribbean:
http://www.rclcorporate.com/environment/
Sheivachman, A. (2016, Feb 15). Sustainability is Still a Work in Progress for Cruise Lines.
Retrieved from Skift:

Coca Sustainability
Review of the 2014/15 Coca Cola Sustainability Report
Part 1 – Report Analysis
1.
Coca Cola's sustainability strategy is aligned rather than being just an afterthought. That is, the
sustainability strategy is effectively aligned with the company's strategic objective. As
Coca Cola endeavors to refresh the world, the company and its local bottling partners strive at
creating new value for their customers. The management is also committed not only on effectively
implementing the strategy, but also keeping it aligned with the general strategic objective (Coca
Cola, 2015).
2.
The company's sustainability report follows Triple Bottom Line (TBL) and the goals also reflect the
TBL. The TBL is a framework that integrates three ... Show more content on Helpwriting.net ...
Furthermore, the report follows other international frameworks. For instance, the report follows the
United Nations Global
Compact LEAD Program and it also satisfies the United Nations Global Compact
Communication on Progress standards.
5.
Apart from internal verification, the report is also verified by third parties. For instance,
Coca Cola permitted their independent accountants, Ernst & Young LLP to conduct review–level
assurance on sustainability indicators associated with health living programs, Plant Bottle
packaging, greenhouse gas emissions, No or Low–calorie beverages, and front–of–pack labeling,
among others (Coca Cola, 2015). Other third parties also offered more external assurance of non–
financial metrics.
6.
Additionally, the report encompasses bad news, good news, challenges and opportunities.
As far as good news is concerned, the report explains the company's success in their top three
sustainability priorities including support of well–being, water, and women. In terms of bad news,
the report informs that the company is not contended with not only their sustainability progress, but
also the milestones they have accomplished (Coca Cola, 2015). The report also informs that the
company faces critical challenges when sourcing more sustainable products especially HFC–free
coolers. The company also faces challenges

Anglogold Ashanti: Analysis of Csr Strategy
AngloGold Ashanti
An Analysis of CSR Strategy & Performance
Essay 1 By: S. BLIDI ELLIOTT Index No.: EMBA 10110042 Course: Ethics, Social Responsibility
and Governance Course No.: EMBA 663 Lecturer: Dr. Judy N. Muthuri Date: September 28, 2012
Word Count: 5,709
This essay is the first of a two–part series critically examining the corporate social responsibility
(CSR) strategy and performance of AngloGold Ashanti (AGA). This first essay analyses the
company's CSR strategy and activities against the yard sticks provided by the Ghana Business Code
and the Global Reporting Initiative (GRI). In analyzing AGA's strategy, we explore the likely
motivating factors driving the company's CSR activities and how these drivers inform AngloGold's
... Show more content on Helpwriting.net ...
AngloGold Ashanti appears to have gone to great lengths to remain compliant with the intent of
King III Code by presenting sustainability and financial data as an integral part of the company's
governance and business strategy with strong emphasis on the company's responsiveness to
stakeholder issues. The company's compliant posture is also evident in its reported reliance on the
GRI Guidelines, the principles of the UN Global Compact (http://www.unglobalcompact.org/), and
the Sustainable Development Framework of the industry body, the International Council on Mining
and Metals (ICMM)
(http://www.icmm.com/our–work/sustainable–development–framework). While AGA does not
specifically mention the Ghana Business Code, acceptance of the principles of the UN Global
Compact amounts to acceptance of the Ghana Code which is nearly a verbatim rendition of the
Global Compact. AngloGold Ashanti in its Sustainability Report 2011 expresses a mission to:
To create value for our shareholders, our employees and our business and social partners through
safely and responsibly exploring, mining and marketing our products. Our primary focus is gold and
we will pursue value creating opportunities in other minerals where we can leverage our existing

The International Financial Reporting Standards Foundation...
The International Financial Reporting Standards Foundation (IFRS) and the International
Accounting Standards Board (IASB) replaced the International Accounting Standards (IAS) and the
International Accounting Standards Committee (IASC) in 2001. "The IFRS Foundation is the legal
entity under which the IASB operates." The objectives of the IFRS are to develop and enforce high–
quality global financial reporting standards for all users of financial information. These objectives
consider the requirements of a range of companies of varying categories and sizes with "diverse
economic settings." They encourage the acceptance of IFRSs by the IASB through the unification of
"national accounting standards and IFRSs (Deloitte Global Services ... Show more content on
Helpwriting.net ...
It explains the information needed to make decisions for financial position and performance, assists
in evaluating management of a firm's resources, and in financial reporting, describes the roles of
substance and foresight above form. Guidance is more extensive in delivering distinct definitions of
assets and liabilities. The updated Conceptual Framework immediately affects those companies that
must use it to "develop or select accounting policies when no Standard specifically applies to a
transaction." Otherwise, the anticipated changes will have no "immediate effect on the financial
statements of most reporting entities." The IASB suggests a fixed "transition period of
approximately 18 months" for the modification. The IASB will not change current Standards due to
the revised Conceptual Framework. Although there are some inconsistencies with Standards and the
amended Conceptual Framework, if the Standards are working proficiently, the IASB will not alter
the Standards (IFRS Foundation).
The objective of The Disclosure Initiative: Principles of Disclosure project "is to improve existing
guidance in IFRS Standards that helps entities determine the basic structure and content of a
complete set of financial statements." The goal is to establish a Disclosure Standard that unifies and
"improves the principles for determining the basic structure and content of the

India Csr Initiatives For The Inclusive Development Of The...
Abstract: As Indian corporate are constantly striving to be more efficient in the competitive global
business scenario, they need to become equally proactive, accountable and socially
Responsible to their immediate environments. In India CSR is in a very much primary stage. Seeing
to the government of India's most desirable step towards Social welfare through economic reforms
and involving well economic corporate performers by introducing a Provision of mandatory 2%
CSR spending of Net Profit on August 29, 2013 through companies act 2013.keeping this provision
in mind researcher has tried to analyze Comparatively & critically old provision of Voluntary
disclosure and CSR spending with New Mandatory 2% CSR Spending. And title the Paper as ...
Show more content on Helpwriting.net ...
Hence Corporate Social Responsibility is not a new concept in India, however, the Ministry of
Corporate Affairs, Government of India has recently notified the Section 135 of the Companies Act,
2013 along with Companies (Corporate Social Responsibility Policy) Rules, 2014 "hereinafter CSR
Rules" and other notifications related thereto which makes it mandatory (with effect from 1st April,
2014) for certain companies who fulfill the criteria as mentioned under Sub Section 1 of Section 135
to comply with the provisions relevant to Corporate Social Responsibility.
Seeing to the time bound needed and desirable changes made by Ministry of Corporate affairs under
Corporate Governance rules by targeting CSR Spending of Corporatist Paper is appropriately titled
as "Voluntary V/s Mandatory CSR"
Moreover, while proposing the Corporate Social Responsibility Rules under Section 135 of the
Companies Act, 2013, the Chairman of the CSR Committee mentioned the Guiding Principle as
follows: "CSR is the process by which an organization thinks about and evolves its relationships
with stakeholders for the common good, and demonstrates its commitment in this regard by
adoption of appropriate business processes and strategies. Thus CSR is not charity or mere
donations. CSR is a way of conducting business, by which corporate entities visibly contribute to
the

National Culture And Corporate Social Responsibility...
Dear Professors Coulmont, Loomis, & Berthelot,
I regret to inform you that your revised manuscript, "National Culture and Corporate Social
Responsibility Reporting" is being rejected. We have completed an evaluation of your paper by
sending it to two experts who assessed the overall potential contribution to business ethics research.
Unfortunately, based on their feedback there are concerns with the research problem and its
significance, the interpretations, and the overall contribution of the research.
In order to assist you in improving your work for possible future publication, I identified some key
areas to improve based on the reviews. I hope you will find these comments constructive and
detailed enough to provide some guideposts.
1. Conceptualization: Culture concept
a. Reviewer 2 noted that the culture concept was not developed enough, problematic, and needed
further justification. In his/her words: "[M]ost of the companies come from USA, can you say that
US has a uniform culture? Furthermore, most of the companies are global and they work in global
business environment, what is really a point of national culture in that context? Why it is worth of
studying GRI and national culture if national culture is really a vague concept which really does not
exist?"
2. Methods: Sample and approach
a. Reviewer 1 raised some critical questions and points regarding the GRI sample (see first
paragraphs in review).
b. Both reviewers suggested the researchers consider qualitative

Types Of Metering Components Manufacturing
Background ModMeters is a company whose core business is all types of metering components
manufacturing. They are highly specialized and had great demand for their products from a variety
of customers like utility companies, Manufacturers. It was originally founded as Modern Meters and
has steadily grown as the demand for metering components grow in the past century. John Johnson,
CEO of ModMeters presents their strategic plans in a meeting. He wants the opinion from the IT,
Marketing and sales teams on how they are going to support the new strategic initiatives. Brian
Smith, CIO of ModMeters in a different meeting presents to the other executives of the organization
on the problems that the IT team is facing with the kind of budget that is allocated to them. The
CFO, Stan Abrams always keeps the budget very low on the IT department. Brian also explains that
the budget allocated every year is spent on all the Keep The Lights On (KTLO) and Maintenance
projects and the scope for new initiatives is very low as the budget is not sufficient for it. Sometime
the projects have been taken up because of the audit regulation from the outsiders or competitors.
Brian says until now IT projects have been taken up on the basis of ROI but now we need to change
the strategy for IT budget allocation which enables them to support the new strategic initiatives.
Brian tries to convince the board members and the CFO on the need for increasing the IT budget. He
points two things here, first

Csr Continues To Gain Awareness As Globalization Offers
CSR continues to gain awareness as globalization offers new challenges and opportunities for
businesses to ensure a difference in their communities. Consequently, as Target continues to increase
its efforts toward CSR activities to remain competitive, so does its competitors. For example, similar
companies that compete directly with Target include Walmart and Costco. However, Target's
consistent activities toward CSR are in line with its competitors (See Table 3). Therefore, to
maintain its competitive advantage, Target must continue to review its business and societal issues.
For instance, it should work with its stakeholders, as well as its team members, customers, and
partners to "gauge where Target can drive and contribute to ... Show more content on
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Success in this new 'Responsible Sourcing' vision will require making sustainable efforts to
collaborate and communicate with upstream suppliers, encouraging the kind of innovation and
change needed to make safe products (Ley, 2017b). Target has '$5m earmarked for green chemistry
by 2022', but will have to eventually increase this, if the company wishes to show a stronger
commitment to this new CSR strategy (Ley, 2017a). A bid to render transparency a 'key aspect of the
responsible sourcing strategy' will require improving the assessment and reporting aspects of CSR
initiatives (Ley, 2017). As a result, this will necessitate investing in analytics professionals/software
and digital reporting tools necessary to render a fair assessment of its CSR progress. Transparency
will be essential because people now care what they put on and around their bodies; about what's in
their products (Ley, 2017b). The responsible thing to do is for Target to leverage stakeholder
engagement by adjusting the content, format, and frequency of the company's CSR reports. The
company should be using positive CSR information, as a global publicity tool if it wants to be a
global leader in CSR. Improve the CSR Process Continuous improvement is necessary for managing
CSR because corporate, social and technological changes happen over time. Target will, therefore,

Sustainability Disclosure of the Company Essay
AFAAssignment
Group member:
Yanyan Fan :16431392
Yang Zhang :16548131
To: financial director
From: Yanyan Fan & Yang Zhang
Subject: Sustainability disclosure of the company
Dear Sir:
I am glad to write this report for you to use as ground to decide Orica's future practices in disclosing
sustainability information relates to our company's operation.
As the world's largest provider of commercial explosives, blasting systems and blast based services,
we care about people and the environment. We acknowledge our environmental, social and
community obligations which contribute us to conduct our business in a sustainable manner. Orica's
commitment to ... Show more content on Helpwriting.net ...
The legitimacy issues concerned Orica are contamination of sites, assessment and management of
risks and recording any protective or remediation measures in product stewardship.
To gain or maintain legitimacy ,we might rely on disclosure within our annual report. Unlike many
other 'resources', legitimacy is a resource that the organisation is considered to be able to impact or
manipulate through various disclosure–related strategies(Woodward et al.,1996).
We disclose that during 2011, Botany Transformation Projects caused contamination of soil and
groundwater, we regrets the contamination and are committed to implementing a range of
remediation projects in order to make sure the planning and delivery of these projects meet the
expectations of all stakeholders. Also, in 2010, a permit was obtained allowing the export of
hexachlorobenzene (HCB) which was a waste by–product in the former solvent and plastic

manufacturing plants.
We update related disclosure in local newspapers including the Southern Courier (monthly) and the
St George and Sutherland Shire Leader (quarterly) to seek community input and also produced a
comprehensive suite of fact sheets providing the community with environmental science and
technology involved in the project. Besides, a toll–free Orica Community Hotline that enables the
community to seek further information about the remediation projects at Botany was

Qantas Social Responsibility
5. The Qantas Group is recognised as a sustainability leader by key sustainability indices. Since
2010, Qantas has been involved in the CDP ASX 200 Climate Disclosure Leadership Index. Since
2009, they have been included in the Dow Jones Sustainability Asia/Pacific Index and are also a
member of the Dow Jones Sustainability Australia Index. Qantas Airways Limited has also disclosed
their corporate social responsibility and governance in their annual review that can be accessed
online or physically. Qantas Airways Limited discloses only positive information because there were
no negative information in relation to their engagements in corporate social responsibility activities
reported in their disclosure. For example, they have reported on their aircraft weight reduction
which is a key element of reducing aircraft fuel burn and ... Show more content on Helpwriting.net
...
The technique for improving the credibility of the information comprised in CSR reports is to
confirm that data adheres to established standards. There are an extensive number of standards
available such as those from the Global Reporting Initiative (GRI), World Business Council for
Sustainable Development (WBCSD) and the Business in the Community (BITC). Qantas should
choose to follow the GRI framework as 80% of reporting organisations follow their Sustainability
Reporting Guidelines. The guidelines are created to be flexible and applicable across organisation
type, region and sector. General transparency of the CSR report can also be increased thanks to GRI.
Qantas must fully disclose all relevant GRI indicators to make a more comprehensible and credible
CSR report. The stakeholders can also value the comparability of the report as GRI allows the data
to be objectively compared to the sustainability performance of other

Analysis Of Campbell Soup Company : Human Capital And The...
Sustainability Report–Campbell's
Professor Stephen Dilchert
Human Capital and the Triple Bottom Line
May 9th, 2015
Turnitin.com due on 5/15 at noon–– Class ID 9922814 ––Password 9392
Campbell Soup Company started their first corporate social responsibility (CSR) act in 1939 with a
gift made to Cooper Hospital in Camden, New Jersey for $350,000 to build a new hospital wing.
Along their 145 year journey Campbell's embarks on a mission to continue their dedication to CSR.
From the perspective of an external auditor, you will be able to recognize the CSR approach,
standards and their long term commitment to CSR and sustainability.
Joseph Campbell and Abraham Anderson founded a business in 1869 that would eventually be
called Campbell Soup Company (NYSE:CPB). The first plant was located in Camden, New Jersey
were currently the Campbell's global headquarters are located. Campbell's brand is responsible for
$2.1 billion (USD) in global annual sales out of the $8 billion of annual sales that Campbell Soup
Company is responsible for. Campbell Soup Company's portfolio of business consist of a broad
range of soups, snacks, meals to healthy beverages which operate in 14 countries and are sold in
over 100 countries.
The core approach to the CSR and sustainability at Campbell Soup Company (Campbell's) breaks
down into what they define CSR. As there are various definitions of CSR, Campbell's defines their
CSR in three parts; to advance global nutrition and wellness, build a more

Sarbanes Oxley Act of 2002: A Response to High-profile...
Surbanes Oxley Act 2002
Historical forces have a way of acting in concert, even when propelled by markedly different
factors.
In the United States, a spate of astonishing high–profile corporate failures have shaken investor
confidence and placed corporate fraud and accounting abuses center stage before the public and its
governmental representatives. The legislative response to these events was the rapid passage of the
Sarbanes–
Oxley Act (the Act) of 2002, which virtually overnight transformed the landscape of financial
reporting and corporate responsibility.
Within the same relative time frame, the European Union (EU) has been pushing to eliminate
barriers to cross–border trading in an effort to support the creation of a ... Show more content on
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Under the Act, companies must routinely report on compliance and identify, on an ongoing basis,
any problems or aberrations found with their compliance procedures. There are four specific
Sarbanes–
Oxley sections that relate to enterprise applications and their associated processes: PURPOSE
In 2001, the United States monumentally adopted a sweeping body of reform legislation – the U.S.
Public Company Accounting Reform and Investor
Protection Act of 2002, known as the Sarbanes–Oxley Act of 2002. Sarbanes–
Oxley initiated a host of compliance and procedural requirements. This act was primarily in
response to a series of U.S. corporate failures that resulted in an enormous loss of public investment
funds. Hence, the U.S. government –
Securities Exchange Commission (SEC) in an effort reduce fraud and conflicts of interest, sought to
legislatively demand corporate responsibility and accountability from corporate executives to all
stakeholders in order to increase financial transparency and re–establish investor confidence.
The legislation is intended to address some of the questionable accounting practices that
underpinned the recent spate of corporate scandals thereby reducing fraud and failures in corporate
reporting. The act's legislative requirements directly affect auditor firms, boards of directors,
corporate executives, and Wall Street analysts – their make up, relationships and

Sustainability Analysis And Reporting System Essay
1. Introduction
Corporate sustainability is the capacity of a business to operate for long–term by creating
shareholder value and managing risks derived from economic, environmental and social
developments. For this purpose, companies need an appropriate system for the evaluation and
measurement of their own performance towards stakeholders and for the communication of results
achieved. According to Perrini & Tencati (2006), a company can creates value if it adopts
managerial approach based on sustainability. It means that a company should not only consider and
creates relationship with its shareholders, employees and clients but also creates relationship with
suppliers, local communities, authorities and civil societies.
After 15 years of research activities in the field of economic, social and environmental
sustainability, an integrated approach is derived that aims to aggregate different management tools
like social reporting, environmental reporting and key performance indicators in to a comprehensive
model, called sustainability evaluation and reporting system (SERS). The purpose of Sustainability
Reporting system is to check and report overall corporate performance and to build a true and fair
view of business situation. For this reason, set of integrated performance indicators are used to get
the information needs coming from different stakeholders group. There is a limitation of
sustainability reporting that different companies use different indicators to measure

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