Discussion on Sustainable Development Report--论文代写范文

51Due论文代写平台report代写范文:“Discussion on Sustainable Development Report”，这篇论文主要描述的是随着经济的发展与社会发展可持续意识的进步，企业的可持续发展也受到了社会的关注，企业只有不断的完善企业发展的机制，以质量和创新作为企业发展的宝贵财富，才能够在现在的市场环境中立足。

In a world under such severe environmental issues, sustainability seems to be no wonder the focus of the whole society, including companies. In the past few years, corporate sustainability reporting has made great improvement. It shifted from a voluntary report to financial reporting to one of the focuses in reporting system. According to KPMG (2007), 45% of the Fortune global top 250 companies were adding issues about environment and society in addition to the financial reports. The Economist (2010) pointed out that there are seven key drivers, including regulations, customers, NGOs and the media, employees, peer pressure from other companies, internal pressure and investors, that call for the emergence of sustainability reporting. And unlike financial reporting that is traditional and aims at meeting the demand of investors, sustainability reporting supplies information that could be used for evaluating quality and quantity of corporate intangible assets, such as reputation, innovation, management quality, accountability, environmental assets, and so on. Such information could provide a meaning insight into the sustainability of companies and their operations.

Discussion and Analysis

Related Terms

Corporate Social Responsibility (CSR) was generated in western countries in 1920s. Till now, however, there is not a unified definition yet. Common sense is that the CSR includes responsibilities for employees of the company, customers, communities and environment, etc. Freeman (1984) proposed that corporate is multi-purposeful: it needs to make profits, and at the same time maintain the profits of stakeholders, as well as to help society develop harmoniously.

Similar to CSR is corporate sustainability. The sustainability of companies has three aspects: economy, society, and environment, which should be treated as the focus of way of corporate responsibility (Linnannen, 2002). CSR and corporate sustainability are like two sides of a coin, with different focuses.

The third term is sustainability reporting. A sustainability report is a corporate report that gives information about economic, environmental, social and governance performance about a certain company. It is also called corporate social responsibility or even integrated report.

Trends of Sustainability Reporting

There are several trends of sustainability reporting. The first prominent trend is transferring from a generalized description to a more detailed analysis of the sustainability of specific processes, such as green-house gas emissions in the manufacture of a particular product.  Another trend is that sustainability reporting began to focus more and more on reporting and managing performance instead of mere impact reporting. The thirdtrend is that sustainability reports tend to include new elements such as societal and sometimes financial issues in their reports instead of pure environmental issue reporting. These three trends make sustainability reporting shift from an annual report in addition to financial reporting to a core strategy emerging from the boardroom.

Insights provided by Sustainability Reporting

From the information above, we can see that sustainability reporting plays an important role in companies. Then how can we infer from the reporting about the sustainability of a company and its operation? As said previously, sustainability report gives information about economic, environmental, social and governance performance. These are all clues to help us know about how well the company is operating. For example, here presents two sustainability reports from companies of similar size. Given that other indexes are close enough to ignore, one report has higher water usage and green-gas emission. We would presumably think this company is not as environment-friendly as the one with lower indexes on these two items and needs some improvement. This simple example just illustrates how closely connected the sustainability reporting and corporate sustainability are. 

Conclusion

This paper discusses whether sustainability reporting could provide some insights into the sustainability of a company and its operation. To figure it out, the author first defines related terms such as sustainability report, CSR, etc. and demonstrates the trends of sustainability reporting. In the third part of discussion, the author discusses how sustainability reporting provides insights about corporate sustainability and illustrates that with an example. Sustainability reporting is becoming more and more important, given that the environmental resources are scarce year by year, day by day and the benefits of sustainability are getting larger. Also, sustainability report is never merely environmental issues. On the contrary, it is more about social, economic and other aspects that could show the soft power of a company. Therefore, companies should try to improve their sustainability reporting as much as they can.

51Due原创版权郑重声明：原创范文源自编辑创作，未经官方许可，网站谢绝转载。对于侵权行为，未经同意的情况下，51Due有权追究法律责任。

51due为留学生提供最好的服务，想获取更多report代写范文，亲们可以进入主页 www.51due.com  为留学生提供report代写服务，了解详情可以咨询我们的客服QQ:800020041哟。-xz