Every company wants to make a profit in the short run but doesn’t think about the long run.The environment and human resources are used by the companies but eventually,they will react in a repugnant way.The environme...Every company wants to make a profit in the short run but doesn’t think about the long run.The environment and human resources are used by the companies but eventually,they will react in a repugnant way.The environment is being polluted every day and it is a threat to human life as well as the world.To assess the impact of activities being done by the companies,a non-governmental organization was established in Boston called Global Reporting Initiative(GRI)in 1997.GRI(Global Reporting Initiative)established a sustainability reporting framework that provides a systematic guideline for the sake of companies to disclose their performance on the environmental,economic,and social degree of sustainability.This study will find out how responsible multinational(listed and non-listed)companies(MNC)in the case of sustainability reporting when they are consistently doing business in the environment of Bangladesh.This study was analyzed based on GRI(Global Reporting Initiative)guidelines towards their reporting on sustainability.A quantitative score from 0 to 3 was given for each of 84 performance indicators(9,30,and 45 exhibitors for environmental,economic,and social dimensions respectively)of the GRI 3 guidelines based on sustainability reporting.This study reports that tidings on the economic degree are better compared to environmental and social dimensions.Much deviation is reported in environmental and social dimensions,but less deviation is reported in economic dimensions by the selected companies as the sample.Overall,the reporting practices of Nestle Bangladesh Ltd are better than other selected companies.展开更多
This paper aims to investigate the development and evolution of sustainability reporting practices in Cambodia and to identify current practices and trends in sustainability reporting in Cambodia,as well as perception...This paper aims to investigate the development and evolution of sustainability reporting practices in Cambodia and to identify current practices and trends in sustainability reporting in Cambodia,as well as perceptions of sustainability reporting.Interviews and surveys were used to determine respondents’perceptions of issues related to sustainability reporting.The results from this study found that 74 percent of the respondents are aware of sustainability reporting and its perceived strategic importance to businesses but only 29 percent of the respondent’s companies are reporting on environmental and social impacts of their business operations as indicated in the report.The results reveal that non-financial information disclosure and sustainability reporting practices among companies are at the early stage in Cambodia.The study also reveals that the nondisclosure of environmental and social activities could be due to the lack of disclosure requirements on environmental and social impacts of business operations by national law,the lack of incentives for companies to disclose,and the lack of understanding of the strategic importance of such reporting in generating competitive advantage and achieving sustainable business model.Findings in the study revealed several issues that require further analysis to identify significant factors that would influence environmental and social activities disclosure using a sustainability report.展开更多
The aim of this research project is to assess indirect water consumption,that represents the water consumed in the upstream part of the production life cycle.Estimations are provided for agriculture related companies,...The aim of this research project is to assess indirect water consumption,that represents the water consumed in the upstream part of the production life cycle.Estimations are provided for agriculture related companies,as agriculture represents 70%of water consumption on Earth.This consumption varies greatly according to the countries where supply chain is located.The estimation is attempted for 27 European listed companies in sectors relying on agriculture in its supply chain.A data is estimated for 22 companies,showing that indirect water consumption is much more important than direct one.Strategic questions raised through the estimation of indirect water consumption in various subsectors show the interest in this data,which represents the equivalent of Carbon Scope 3 for water issues.展开更多
"Being responsible is not only the right thins to do-it also makes perfect business sense."H&M Hennes & Mauritz AB has published"Style & Substance",its sustainability report for 2009.
文摘Every company wants to make a profit in the short run but doesn’t think about the long run.The environment and human resources are used by the companies but eventually,they will react in a repugnant way.The environment is being polluted every day and it is a threat to human life as well as the world.To assess the impact of activities being done by the companies,a non-governmental organization was established in Boston called Global Reporting Initiative(GRI)in 1997.GRI(Global Reporting Initiative)established a sustainability reporting framework that provides a systematic guideline for the sake of companies to disclose their performance on the environmental,economic,and social degree of sustainability.This study will find out how responsible multinational(listed and non-listed)companies(MNC)in the case of sustainability reporting when they are consistently doing business in the environment of Bangladesh.This study was analyzed based on GRI(Global Reporting Initiative)guidelines towards their reporting on sustainability.A quantitative score from 0 to 3 was given for each of 84 performance indicators(9,30,and 45 exhibitors for environmental,economic,and social dimensions respectively)of the GRI 3 guidelines based on sustainability reporting.This study reports that tidings on the economic degree are better compared to environmental and social dimensions.Much deviation is reported in environmental and social dimensions,but less deviation is reported in economic dimensions by the selected companies as the sample.Overall,the reporting practices of Nestle Bangladesh Ltd are better than other selected companies.
文摘This paper aims to investigate the development and evolution of sustainability reporting practices in Cambodia and to identify current practices and trends in sustainability reporting in Cambodia,as well as perceptions of sustainability reporting.Interviews and surveys were used to determine respondents’perceptions of issues related to sustainability reporting.The results from this study found that 74 percent of the respondents are aware of sustainability reporting and its perceived strategic importance to businesses but only 29 percent of the respondent’s companies are reporting on environmental and social impacts of their business operations as indicated in the report.The results reveal that non-financial information disclosure and sustainability reporting practices among companies are at the early stage in Cambodia.The study also reveals that the nondisclosure of environmental and social activities could be due to the lack of disclosure requirements on environmental and social impacts of business operations by national law,the lack of incentives for companies to disclose,and the lack of understanding of the strategic importance of such reporting in generating competitive advantage and achieving sustainable business model.Findings in the study revealed several issues that require further analysis to identify significant factors that would influence environmental and social activities disclosure using a sustainability report.
文摘The aim of this research project is to assess indirect water consumption,that represents the water consumed in the upstream part of the production life cycle.Estimations are provided for agriculture related companies,as agriculture represents 70%of water consumption on Earth.This consumption varies greatly according to the countries where supply chain is located.The estimation is attempted for 27 European listed companies in sectors relying on agriculture in its supply chain.A data is estimated for 22 companies,showing that indirect water consumption is much more important than direct one.Strategic questions raised through the estimation of indirect water consumption in various subsectors show the interest in this data,which represents the equivalent of Carbon Scope 3 for water issues.
文摘"Being responsible is not only the right thins to do-it also makes perfect business sense."H&M Hennes & Mauritz AB has published"Style & Substance",its sustainability report for 2009.
