...sustainability report 1 3. Key features of sustainability report 2 3.1 Completeness 2 3.2 Transparency 2 3.3 Comparability 2 4. Evaluation 3 4.1 Completeness 3 4.2 Transparency 3 4.3 Comparability 3 5. Conclusion 4 6. References 5 Executive summary Sustainability report is a kind of report which results from sustainable development, it aims at helping company to have a better long-term performance. Sustainability report is characterized by a range of information include environmental, social and governance. Sustainability report has a great impact on investment decision and company's financial performance. The motivation of company publish the sustainability report is the benefits which include more profit, reputation, and support from government and consumer. The key features of the sustainability report contain completeness, transparency and comparability. 1 Introduction With the growing demand for meaningful, timely and comparable data, sustainability report becomes more and more popular; almost every company will publish their sustainability report. Thus, stakeholders put more attention on the quality of sustainability report. This report will not only describe the motivation of company publish the sustainability report and its key features...
Words: 1170 - Pages: 5
...International Approaches in Social Reporting Author(s): Franz Rothenbacher Reviewed work(s): Source: Social Indicators Research, Vol. 29, No. 1 (May, 1993), pp. 1-62 Published by: Springer Stable URL: http://www.jstor.org/stable/27522680 . Accessed: 25/11/2011 03:27 Your use of the JSTOR archive indicates your acceptance of the Terms & Conditions of Use, available at . http://www.jstor.org/page/info/about/policies/terms.jsp JSTOR is a not-for-profit service that helps scholars, researchers, and students discover, use, and build upon a wide range of content in a trusted digital archive. We use information technology and tools to increase productivity and facilitate new forms of scholarship. For more information about JSTOR, please contact support@jstor.org. Springer is collaborating with JSTOR to digitize, preserve and extend access to Social Indicators Research. http://www.jstor.org FRANZ ROTHENBACHER NATIONAL AND INTERNATIONAL APPROACHES IN SOCIAL REPORTING* (Accepted 27 October, 1992) ABSTRACT. National and international in social in western approaches reporting are described. starts with The the outline of current in activities paper Europe are discussed. international The national Further organizations. competing approaches and products of social reporting; the plurality of actors in social topics are the sources and different The only diffusion of ways of its institutionalization. reporting, incomplete inWestern social are offered is described...
Words: 7633 - Pages: 31
...worldwide move toward ‘integrative’ reporting incorporating non-financial as well as financial data. Management accountants are ideally placed to provide the alignment mechanisms and collaborate with senior management in producing fully integrated reports, reflecting sustainable strategies adopted by organisations which fulfil the needs of stakeholder groups. • Our results found that many management accountants are fulfilling their traditional role of financial specialist but not yet acting as collaborators in driving toward sustainability as a goal. • The survey showed that CIMA members had a higher rate of accountants participating in sustainability strategies than non-member companies but it was still a minority (12%) compared to the role of the managing director, environmental, human resources and marketing managers. • Like any other aspect of business, collection and analysis of good, issue-specific data is crucial to sustainability decisions. Sustainability requires accountants to monitor and manage non-traditional data to guide strategic decisions. Management accountants are ideally placed to fulfil this role. • Sustainability does not appear to be a good fit with annual reporting. Interviewees expressed a desire for a new way to report and some organisations had come up with innovative solutions, including electronic media. • We uncovered a sustainability divide between those taking economic advantage...
Words: 7421 - Pages: 30
...The Economic Impacts Of Fixed Links And Enhanced Ferry Services In The Highlands & Islands Final Report To Highlands & Islands Enterprise May 2007 CONTENTS 1 Introduction 1 2 Review of Evidence 2 3 Issues for Appraisal 17 Appendix: Bibliography Economic Impacts Of Fixed Links And Enhanced Ferry Services In The Highlands & Islands: Final Report ________________________________________________________________________ 1 INTRODUCTION This is the final report for research into the economic impacts of fixed links and enhanced ferry services in the Highlands & Islands. It was undertaken on behalf of Highlands & Islands Enterprise (HIE) during April and May 2007. 1.1 OBJECTIVES The objectives of the research were to: • • 1.2 Examine existing evidence regarding the impacts of transport investment in the Highlands & Islands. This was to focus on the more remote parts of the region where transport infrastructure and services tend to be less well developed; and Based on the review of evidence, identify and analyse a number of issues relating to the appraisal of transport projects in more remote parts of the Highlands & Islands. METHOD The research was undertaken through: • • • • 1.3 A review of existing research reports that have evaluated the impacts of transport projects in the Highlands & Islands. Where possible, updating these reports with data on recent traffic flows. A brief review of general...
Words: 9466 - Pages: 38
...the similar reason for travelling * Understanding the people’s behavior toward travelling Significance of the study: This study helps the following organization: * Government * Travel agency * Institution related to tourism * Bangladesh Porjoton Corporation Literature Review: Various secondary sources of information are studied. Most related reports deals with the branding tourism sector, to identify the economic impact of tourism in Bangladesh, not to measure the attitudes towards travelling. The research reports related to tourism are given below. According to Pizam’s article (1984), the tourism and hospitality industry has been applauded by industrialized and developing countries for the number of jobs created. A large amount of position vacancy is generated within the tourism industry and the supported industries. As a labor-intensive industry, its contribution to employment is not only restricted to the area or country but it also provides those jobs to women, youngsters, unskilled, minorities and the socially disadvantaged who find it very hard to get any jobs. Here economic and social impact has been showed. But we are conducting the study for measuring the...
Words: 924 - Pages: 4
...Economic Forecast Paper The discussion in this paper is about Economic Forecast. The different places that are discussed will be The Bureau of Labor Statistics, The Economic Report of the President, The Federal Reserve System, and The United States Census Bureau. Over the course of this paper we will see how each department is important in our economy and what each department does in order to help or hinder the economy. The Bureau of Labor Statistics The Bureau of Labor Statistics (BLS) was established on June 27, 1884 as a division of the Department of the Interior. President Chester Arthur appointed Carroll Wright as the first Commissioner of Labor. Many studies, reports, and statistical ideas developed under Wright’s tenure, “but perhaps his greatest accomplishment was the establishment of the principle that the Bureau would be devoted to ‘the fearless publication of the facts without regard to the influence those facts may have upon any party's position or any partisan's views’” (“History of BLS”, 2013). As the fundamental fact finders for the Federal Government in the area of labor economics and statistics, the BLS collects data from various sources. It processes and analyzes the data before publishing essential statistics for use by the American public; federal, state, and local governments; and businesses. “BLS data must satisfy a number of criteria, including relevance to current social and economic issues, timeliness in reflecting today’s rapidly changing economic...
Words: 1934 - Pages: 8
...Introduction 1 • Reasons for sustainability report 1 • Key features of mining and metal sustainability report 3 • Evaluation of Onesteel’s sustainability report 5 • Conclusion 6 • Recommendation 6 • Reference 8 Executive summary The purpose of this paper was to explain the reasons for which companies started to produce non-financial report and figure out the key features of sustainability report, and then evaluate the sustainability report of Onesteel in relation of the key features. This essay is based on academic journals and professional business websites, as well as information sourced from company’s sustainability report for the year of 2011. The paper discussed the key features of sustainability report mainly by the global reporting initiative sustainability reporting guidelines, such as the six principles (balance, comparability, accuracy, timeliness, clarity and reliability) and the core indicators (environmental factors, human rights, labor practices and decent work, society, product responsibility and economic factors). In conclusion, the company of Onesteel is a leading one of mining industry, it had done well in sustainability report according to the key features of sustainability report. However, Onesteel should include the information about opportunities and predictions for future in order to make the sustainability report more completed, besides this, Onesteel should turn some...
Words: 1593 - Pages: 7
...residence of people within protected walls of a city. Thus, whoever belonged to a community residing inside the boundaries was considered a citizen. Later this term has acquired a different meaning and the standards and definitions of citizenship have changed. There were many reasons that have caused such changes: history proceeded with its migrations, wars and annexation and along on its way brought new meanings to citizenship. Such change in definition, for example, can be found in suffrage granted to women and the nonpropertied classes. Paupers, convicts and soldiers are another example of how political and civil rights were once a privilege of certain classes only (Dahrendorf, 1974, p. 11). With the introduction of mass democracy and social protection as well as introduction of welfare state a need in the new conception that would look on the relationship on an individual and the state appeared consequently. The norms of citizenship, therefore, have improved with the development of state and citizenship became a multination concept, which implies different things to different nations (Dahrendorf, 1974, p. 12). According to Michael Ignatieff (1995), the introduction of the welfare state can be explained as an attempt to make citizenship “a real as opposed to a purely formal experience” (Ignatieff, 1995, p. 67). The experience of World War Two has demonstrated that that the concept has to be changed and since then the “security” became of the main value for the new conception...
Words: 5963 - Pages: 24
...specific-purpose statistics and provide necessary support in the application of statistics. Generally speaking, the whole work of C&SD can be classified into three categories: 1) Conducting statistical surveys and operating statistical systems for the production of social and economic statistics including data series on such areas as population, external trade, commerce and industry, labour, prices, national income and Balance of Payments; 2) Performing statistical analysis and disseminating statistical data and analytical results; and 3) Providing consultation and support services on statistical matters to various government departments. And the mission of C&SD is 1) to provide adequate, relevant, reliable and timely statistics to facilitate research, discussion, planning and decision making within the government and in the community; 2) to ensure that the compilation and dissemination of statistics are in accordance with scientific principles, professional ethics and international standards; and 3) to promote a user-based culture, ensuring that users can obtain effective and convenient services. Now there are around 3,000 people working for C&SD. Since it is a relatively large department, C&SD is organized into five divisions: a. Economic...
Words: 2272 - Pages: 10
...news networks and newspapers have had a long standing liberal bias. In the video that was viewed in class, which was made in 2001 the author Justin Lewis was even claiming that the media had been very heavy left bias in the years past. It has only continued to increase for the liberal bias throughout the years. This can be seen by not only the coverage, but also by the past publicly expressed of political opinions of most major reporters, anchors, producers, etc. The dictionary defines a liberal as a political or social philosophy advocating the freedom of the individual, parliamentary systems of government, nonviolent modification of political, social, or economic institutions to assure unrestricted development in all spheres of human endeavor, and governmental guarantees of individual rights and civil liberties. It also defines a leftist as an outlook or specific position that accepts or supports social equality, often in opposition to social hierarchy and social inequality. It usually involves a concern for those in society who are disadvantaged relative to others and an assumption that there are unjustified inequalities, which right-wing politics views as natural or traditional that needs to be reduced or abolished. In this paper I will affirm the argument that is made by Mr. Lewis in favor for a liberal media. In the beginning of the video Lewis shows an example on how one little change can make people support the same policy but believe that they are supporting something...
Words: 1075 - Pages: 5
...The Consequences of Mandatory Corporate Sustainability Reporting Ioannis Ioannou London Business School George Serafeim Harvard Business School Abstract We examine the effect of mandatory sustainability reporting on several measures of socially responsible management practices. Using data for 58 countries, we show that after the adoption of mandatory sustainability reporting laws and regulations, the social responsibility of business leaders increases. We also document that both sustainable development and employee training become a higher priority for companies, and that corporate governance improves. Furthermore, we find that companies implement more ethical practices, reduce bribery and corruption, and that managerial credibility increases. These effects are larger for countries with stronger law enforcement and more widespread assurance of sustainability reports. We conclude with thoughts about mandatory sustainability and integrated reporting. Keywords: sustainability reporting, mandatory reporting, corporate social responsibility, integrated reporting Assistant Professor of Strategic and International Management, London Business School, Regent’s Park, NW1 4SA, London, United Kingdom. Email: iioannou@london.edu, Ph: +44 20 7000 8748, Fx: +44 20 7000 7001. Assistant Professor of Business Administration, Harvard Business School, Soldiers’ Field Road, Morgan Hall 381, 02163 Boston, MA, USA. Email:gserafeim@hbs.edu, Ph: +1 617 495 6548, Fx: +1 617 496 7387 (contact...
Words: 7474 - Pages: 30
...Principles for Defining Report Content KEY TO UPDATES STAKEHOLDER INCLUSIVENESS Principles for Ensuring Report Quality The report should reflect positive and negative aspects of the organization’s performance to enable a reasoned assessment of overall performance. BAL ANCE COMPAR ABILIT Y TIMELINESS Reporting occurs on a regular schedule and information is available in time for stakeholders to make informed decisions. CL ARIT Y Information should be made available in a manner that is understandable and accessible to stakeholders using the report. RELIABILIT Y XX01 Indicates content introduced in G3.1 Refer to the G3.1 Guidelines and Indicator Protocols for full details or to the Comparison Tables for an at-a -glance view of the extent of changes applied to G3.1 The reporting organization should identify its stakeholders and explain in the report how it has responded to their reasonable expectations and interests. SUSTAINABILIT Y CONTEX T MATERIALIT Y The information in a report should cover topics and Indicators that: • reflect the organization’s significant economic, environmental, and social impacts, or that • would substantively influence the assessments and decisions of stakeholders. The report should present the organization’s performance in the wider context of sustainability. Coverage of the material topics and Indicators and definition of the report boundary should be sufficient to reflect significant economic, environmental, and social impacts and enable...
Words: 5252 - Pages: 22
... • Seeking an internship in Human Resource specific interest in compensation, data analysis and labor economics. • Interdisciplinary knowledgeable about human resource management, economics and statistics. • Positive team player with proven abilities in critically thinking, data analysis and project management. • Fluent in spoken English, Mandarin and Cantonese languages EDUCATION Krannert School of Management, Purdue University Aug. 2011 – May 2013 Master of Science in Human Resources Management The MSHRM is a two-year management degree with the strongest business core among graduate HR programs. It incorporates 25 hours of coursework from Krannert's MBA core curriculum. Renmin University of China – Beijing, China Sep. 2007 – Jun. 2011 Bachelor in Economics GPA: 3.36 PROFESSIONAL EXPERIENCE Mercer Consulting Co., Ltd. Beijing Branch – Beijing, China Aug. 2010 – Nov. 2010 Human Capital Department Intern Participated in compensation design projects, including Audi Group; took charge of data check and analysis of 27 dealers in 3 regions. Joined in assessment center project, Audi ac; conducted data analysis 15 times independently, provided good suggestions in data processing and wrote analytic report. Participated in HR training project, Audi training; drafted one part of training...
Words: 365 - Pages: 2
...How to be a Leading Finance Magazine— A Case Study of Caijing By Lin Hong GRADUATION PAPER May 19, 2010 Paper submitted to the School of Magazineism and Communication of Xiamen University in partial fulfillment of requirements for the bachelors degree. Zhuang Hongming was faculty adviser. ABSTRACT Wang Shuo, the deputy editor of Caijing, a famous finance magazine for its specific editing style in China, said: “We are doing everything possible while the main line has never changed. We report events we think readers should focus on, and stories we consider to be important but not completely to follow market rules. It is not a magazine that simply caters to readers’ taste, but one that is of enlightenment, and of elitist thoughts. " "Independent, exclusive, original" is always the rule that Caijing has been following. Then how the magazine implements the rule successfully is what this research is concerned about, because in today’s chaotic magazine market, manage a magazine in a specific way is a problem related to survival and development. Therefore, the hints from the study of Caijing are significant to the magazine industry. That is the purpose of this paper. Key Words: news professionalism, quality, preciseness, styles, deepness 摘要 《财经》杂志常务副主编王烁曾在接受访问时全面、细致地定位了《财经》杂志办刊以来的风格。他说：“我们什么都在做，但主线没变过。我们报道的是我们认为读者应该看的东西，我们认为重要的事情，而不是完全听从市场发出的信号。并不是读者爱看什么我们就报什么，我们办的杂志，有一种启蒙、灌输的精英色彩。” “独立、独家、独到”始终是《财经》奉行的自我定位标准。在金融危机背景下，《财经》杂志保持和发展其“以我为主”的办刊理...
Words: 6687 - Pages: 27
...Library of Congress Cataloging-in-Publication Data ISBN 978-0-916152-17-8 This report is published by the Ethics Resource Center (ERC). All content contained in this report is for informational purposes only. The Ethics Resource Center cannot accept responsibility for any errors or omissions or any liability resulting from the use or misuse of any information presented in this report. ©2012 Ethics Resource Center. All rights reserved. Printed in the United States of America. Additional copies of this report and more information about permission and licensing may be obtained by calling 703-647-2185, or by visiting www.ethics.org/nbes. The Ethics Resource Center (ERC) is America’s oldest nonprofit organization devoted to independent research and the advancement of high ethical standards and practices in public and private institutions. Since 1922, ERC has been a resource for public and private institutions committed to a strong ethical culture. ERC’s expertise informs the public dialogue on ethics and ethical behavior. ERC researchers analyze current and emerging issues and produce new ideas and benchmarks that matter — for the public trust. For more information, please contact: Ethics Resource Center 2345 Crystal Drive, Suite 201 Arlington, VA 22202 USA Telephone: 703.647.2185 FAX: 703.647.2180 Website: http://www.ethics.org Email: ethics@ethics.org NBES Sponsors The 2011 National Business Ethics Survey® was conducted with the generous support of: Principal Sponsors ...
Words: 12613 - Pages: 51
