...Sustainability reporting is a set of reports to measure and disclosing for fulfil the interest of internal and external stakeholders such as employees, customers, local communities and more to provide insight into corporate sustainability performance through the development of sustainability (Sustainability Reporting Guidelines 2011, 3). It linked to describe reporting on environmental, economic and social impacts in business terms often called the triple bottom line approach. Triple bottom line approach using qualitative and quantitative for the measurement of company performance as well as to attain the goal of sustainable development (Brueckner 2010, 94). Sustainability reporting also called non-financial reporting which illustrate key elements corporate performance such as social reporting, triple bottom line reporting and more (Choudhuri and Chakraborty 2009). Within the sustainability reporting, the Global Reporting Initiative (GRI) which include general and sector specific content that has been agreed by variety of stakeholders around the world to generally applicable for reporting corporate sustainability performance (Sustainability Reporting Guidelines 2011, 3). Organization with sustainability will drive the increases of profit. Hence, product and services supply in environmentally friendly and energy-efficient because of the rising of demand by the society. A well corporate sustainability performance may influence the perception of society toward the company (Green...
Words: 921 - Pages: 4
... 10 6.1 Recommendations 10 7. Land Management 11 7.1 Recommendations 11 8. Transport Management 12 8.1 Recommendations 12 9. Sustainable Accounting System 14 9.1 Recommendations 14 9.1.1 Environmental Performance Indicators 14 9.1.2 Social Performance Indicators 14 9.1.3 Economic Performance Indicators 15 10. Social Aspects 16 10.1 Recommendations 16 11. Future Sustainability Outlook 18 11.1 Sustainable Image 18 11.2 Short-term Recommendations 18 11.3 Long-term Recommendations 20 12. Conclusion 22 13. Resources 23 1. Introduction: This document will attempt to apply the 4 principles of natural capitalism in an effort to transform Bimdagen Nursery into a sustainable organisation. It is also recognised that many of the recommendations made relate to environmental conservation in that they require further processing and are not totally sustainable and renewable. Sustainability encompasses maintaining a delicate balance between the human need to improve lifestyles and feeling of well-being on one hand, and preserving natural resources and ecosystems, on which we and future generations depend. (Global Development Research Centre, 2007) This involves using renewable resources at or below the rate of renewal. According to Lovins (1999, pp146-147), the journey for businesses and society as a...
Words: 5067 - Pages: 21
...Emerging Constraints Sustainability Report 2013/14 Contents About this Report Message from the Chairman Message from the CEO HKIA: Sustainability at a Glance About Airport Authority Hong Kong Our Approach to Sustainability Stakeholder Engagement Sustaining HKIA’s Economic Contribution Delivering Operational and Service Excellence Managing our Environmental Footprint Supporting our People and Community Looking Forward Performance Indicators Verification and GRI Check Appendices Glossary Website Index 1 2 4 6 8 10 16 20 24 36 46 54 56 63 65 68 69 AAHK received a number of awards and recognition during the reporting period. Details are set out in the ‘Appendices’ section. TTG’s Travel Hall of Fame Airport Carbon Accreditation Scheme 2013-2014 28th Asian Freight and Supply Chain Awards Hong Kong Awards for Environmental Excellence Green Office Awards Labelling Scheme Sustainability Report 2013/14 UNMDG ‘Better World Company’ 2012-14 Social Capital Builders Award Caring Organisation 5 Years Plus Web Accessibility Recognition Scheme 2014 About this Report 1 ABOUT THIS REPORT Report Profile This is Airport Authority Hong Kong (AAHK)’s second annual sustainability report, covering fiscal 2013/14, ended 31 March 2014. As a statutory organisation, AAHK recognises its responsibility to be transparent about its performance and operations. This report aims to provide a reasonable and balanced view of AAHK’s sustainability performance and explain...
Words: 24702 - Pages: 99
...2011/2012 GRI Report A companion to the 2011/2012 Sustainability Report This report was released on October 7, 2012 | v1 . 8 About This Report The Global Reporting Initiative (GRI) is “a network-based organization that produces a comprehensive sustainability reporting framework that is widely used around the world.” This year, in 2012, The Coca-Cola Company has set out to report against the Key Performance Indicators (KPIs) that measure economic, environmental and social performance. We have done so within the scope of our Company’s wholly owned operations. Where we have reported information on behalf of the Coca-Cola system (The Coca-Cola Company and our bottling partners), we have flagged this information within the body of the text. For 2012, and the 2011/2012 Sustainability Report specifically, our Company has self-declared a grade B against the GRI G3.1 Guidelines. This year’s Sustainability Report has also received verification by a third-party external verification agency, FIRA Sustainability BV. Their verification is evidenced by a “+” sign next to our grade B, which reflects their verification and approval of our tracking systems. Throughout this report, you will find the KPIs that we have addressed, along with additional information regarding our most critical initiatives and programs. While we strive to continuously increase our transparency, some of the information requested in response to additional KPIs could put at risk our ability to compete and therefore...
Words: 49808 - Pages: 200
...October 22, 2013, 1:30 pm An introduction to the Global Reporting Initiative (GRI) and sustainability reporting The Sustainability Initiative at NC State was started through the endowed gift of Lonnie Poole. As part of the Initiative we are examining sustainability issues throughout the curriculum. For accountants one of the most important issues of sustainability is reporting information to stakeholders. Just as we are learning about financial reporting in Intermediate Financial Accounting we also want to learn about sustainability reporting. The purpose of this case is to make you aware of sustainability reporting and sustainability reports. On the moodle site I have assigned each student a company that has prepared a report based on the GRI Sustainability Reporting Framework and filed it with GRI. Each student should obtain the company’s report from the GRI webpage (globalreporting.org) or from the company’s corporate webpage. Sustainability reporting is not required Even though more and more companies are providing sustainability reports there is no requirement to report or any required standards like GAAP. The Global Reporting Initiative (GRI) currently provides a framework, with over 3,500 companies filing under the GRI framework. However, given that there is no enforcement of reporting companies may select different levels of reporting and different indicators to report on as well. This results in varied reporting and sometimes very incomparable results....
Words: 2566 - Pages: 11
...ArcelorMittal 2011 Executive Summary The underlying challenge for human organizations in the 21st century is to build and preserve a sustainable combination/blend of economic, social, and environmental conditions in a progressive global and commercial society. However, it is a challenge that is not being met at present. Currently it is failing to meet even the basic needs of the society, or to protect its natural resources and the ecosystems that produce them, even as it creates unprecedented wealth and amenities for a few. The reasons for these failures lie in both economic and political institutions. Sustainable Enterprises pioneers established concepts and tools for implementing eco-efficiency measures and also show how to use them immediately to reap business worth. Business enterprises in turn must quantify themselves against a “triple bottom line” which includes social value, environmental and economic profit. ArcelorMittal is one such company that has implemented eco-efficiency measures and realized the business benefits. Monitoring Systems Monitoring is a systematic and on-going activity which involves collecting, recording and reporting information. Monitoring systems for any organisation should be developed for three dimensions based on the triple bottom line. Monitoring Systems for Planet Monitoring systems and eco-tracking help to answer some fundamental questions: What are the company‟s big environmental impacts? When and where do those impacts arise? During...
Words: 3389 - Pages: 14
...Coca-Cola Sustainability Report 2010/2011 Coca-Cola company 2010/2011 sustainability report offers a clear view on how the company views sustainability, their current suitability achievements and their goals for the future. The following analysis will highlight some of the positive attributes, as well as offer suggestions on areas of improvement. ...Accountability Adding creditability and transparency to their reported information Coca-Cola utilizes third-party verification through the FIRA, standardized performance framework through the Global Reporting Initiative (GRI), and visibility of its global business principles. This level of reporting and verification speaks to the point the Coca-Cola is looking at sustainability in the short and long term. One area in which the company could improve from an Accountability perspective is depicting additional efforts for goals that have not been achieved. …Measures Within the report, Coca-Cola speaks to the following areas of sustainability: The Coca-Cola System, Water Stewardship, Energy Efficiency, Climate Protection, Sustainable Packaging, Corporate Giving Economic Opportunity, Workplace / Human Rights, A Great Place to Work, Sustainable Agriculture, and Health / Well-Being. Overall statements around these measures are that they seem to be fairly inclusive to the industry, as well as covering the triple bottom lines three dimensions of social, environmental and economic performance. One highlight to the companies’ measures...
Words: 788 - Pages: 4
...publishing 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...
Words: 1170 - Pages: 5
...LIVERPOOL JOHN MOORES UNIVERSITY Sustainability report The sustainability of “cumber high” 2/6/2014 This report will outline the methods of sustainability for a proposed secondary/sixth form school in the Liverpool area. The school must meet certain criteria in terms of sustainability in materials and waste management etc. Contents Definition 2 Introduction 2 Noise pollution 3 Impact on traffic 5 Sustainability of Materials Used. 5 The Importance of Using Sustainable Materials. 5 Concrete 5 Glass 6 Timber 6 Tarmac 6 Felt 7 Sustainability of resources and waste management 8 Waste management 8 Techniques 9 Recycling 9 Sustainability of the energy supply 10 Water sustainability 10 Social impact 11 Economic impact 12 Conclusion 12 References 13 Definition To be sustainable is to be capable of being continued with minimal long term effects on the environment. Sustainability needs to be able to be maintained at a certain rate or level (sustainable to economic growth) and must be able to be upheld and defend against the environment Introduction In this report the sustainability of cumber high will be explored and developed upon to ensure that the design of the school makes use of all the techniques and materials that are available to us that will reduce the carbon footprint of the build. It will discuss our choices and their possible impacts on the surrounding area. In this report the techniques that will be discussed are as...
Words: 4559 - Pages: 19
...Chapter 1 – Introduction 1.1 The need to Enhance Performance The most imperative holdings any organization posses, will be its "individuals". At the point when these individuals will be despondent, unmotivated, or feel separated from the general workings in their organization, the whole association experiences low benefit, low assurance, and high worker turn over. In request to face the challenges and intensity in the business world, numerous organisations have made strides to expand adequacy of the employees and thus the benefit. The work execution will be really the item of an employee's motivation and capability. The capacity and aptitudes will be in this way procured through preparing, while on the work execution will be additionally obliged (Schiller, 1996). Late studies have demonstrated, that the fulfilled employees tend to be more effective, inventive, and devoted to their employees (Syptak, M.david, and Ulmer, 1996). 1.2 Motivation is the key to Performance Motivation is the way to employee execution. Profoundly energetic employees are considered to be genuine holdings for any organisation. When inspired, they fundamentally tend to be more effective, vigorous, and will be exceptionally much enthusiastic to take an extra obligation (David, 2005). At the end of the day, a spurred employee is essentially a profitable representative, and accordingly gainful workers can...
Words: 4230 - Pages: 17
...There are things that manufactures can do to go green. With any good company they will keep researching what they can do to help protect the environment for years to come. Some of the manufacturing companies will do what the EPA (Environment Protection Agency) wants them to do and there is other that goes above and beyond what it expected of them. In my opinion Shell Gas is one of the manufactures that is trying to do the most that they can to help protect the environment. Some of the things that Shell is doing to go green is using less energy, less water, prevent spills, and protect the environmentally sensitive areas. After the BP deepwater horizon explosion in 2011, Shell has been researching what they can do to make sure that this doesn’t happen again. After this spill happened Shell had worries about how their deep water drilling could be affected by this explosion. This explosion had caused Shell to lose between 40,000 and 80,000 gallons of oil. Along with this it made Shell look bad in the gas and oil industry by the loss of all the oil and the harm that was done to the ocean waters and the animals that depend on that water. Shell is now reinforcing a culture where safety is the core value. They are also making sure that all employees understand this value and making sure that every employee understands their role in making Shell a safer place to work. As a part of Shell’s research they have engaged in a six billion dollar program to improve the safety of their wells...
Words: 915 - Pages: 4
...dirty energy Alternative Annual Report 2011 Contents Introduction Coal BHP Billiton in Colombia: Destroying communities for coal BHP Billiton in Indonesia: Going for Deadly Coal in Indonesia BHP Billiton in Australia: When too much in uence is never enough BHP Billiton Australia: Coal mine workers ght back - Queensland BHP Billiton Australia: BHP battle with farmers - New South Wales Oil and Gas and Greenhouse Gases BHP Billiton globally: Re-carbonising instead of decarbonising BHP Billiton in Australia: Hero or destroyer? Uranium BHP Billiton in Australia: “Wanti” uranium – leave it BHP Billiton in Australia: Irradiating the future BHP Billiton in Indonesia: Mining for REDD a false solution to climate change Solutions? Less mining, more reuse and recycling? Moving into rare earths? Footnotes BHP Global mining operations – dirty energy investments 1 3 4 7 8 10 10 11 12 13 15 18 19 20 22 Introduction “More than 30 million people were displaced in 2010 by environmental and weather-related disasters across Asia, experts have warned, and the problem is only likely to grow worse as climate change exacerbates such problems. Tens of millions more people are likely to be similarly displaced in the future by the effects of climate change, including rising sea levels, floods, droughts and reduced agricultural productivity. Such people are likely to migrate in regions across Asia, and governments must start to prepare for the problems this will create.” – Asian Development...
Words: 4101 - Pages: 17
...Marks & Spencer PLC Plan A.Introduction.The total value of UK retail sales were £333 billion in 2014 and 9% of all VAT-registered businesses in the UK retailers, with the total number currently at 192,595. A third of consumer spending goes through these shops and the retail sector generates 5% of the gross domestic product of the UK. (retaileconomics.co.uk 2015). Marks & Spencer PLC has been part of the British high street for over 130 years, starting out as a small penny stall in a market in the City of Leeds, to the iconic £10.3 billion retail brand it is today, employing 83,069 people worldwide. The company has always had a strong ethos of fair trade, treating its staff well, building strong long-term relationships with its suppliers and developing new and initiative relations with its customers from the company outset. (D. Grayson, 2011). Marks & Spencer was the first high street retailer to allow customers to enter their shops without paying for the privilege, prior to this, the proviso was that a customer entering a shop had to buy an item, something that is taken for granted today but in 1894 was unheard of. (marksandspencer.com 2015.) In 1997 the company became the first British retailer to make a pre-tax profit of over £1 billion, although subsequently it went into a sudden slump, which took the company, its shareholders, who included hundreds of thousands of small investors, and nearly all retail analysts and business journalists, by surprise. The reasons...
Words: 3181 - Pages: 13
...United States global and low-cost company, manufacturing, recycling, and marketing steel and metal products. The company incorporated in 1946 and its history stretched back to 1915. It has 8,379 employees. The company located in Texas. It has more than 200 local recycling centers, steel mills, fabrication facilities, and marketing and distribution offices. Also, the company has other related operations in more than 25 counties. Its steels are used to build German airports, Singaporean high-rise buildings and many other famous structures around the world. It is a legal, ethical, safety, environmental- friendly and successful company. Sustainability The Commercial Metals produced a sustainability report and the report is available by the year 2015, but it did not provide a comprehensive sustainability reports like its competitors did. In the ESG report, it described the environmental, social and governance issues, and also it conducted opportunities and goals of an environmental friendly producing process including greenhouse gas emissions reduction. However, the company did not provide metrics or public goals. Because the Commercial Metals is a manufacturer...
Words: 767 - Pages: 4
...sustainability report 2011 The idea is an ancient one. Often, the marks seem like enigmas. They contain hidden meaning, waiting to be rediscovered. Sometimes they wait thousands of years. This ancient idea is still very much alive. Ideas, thoughts, insights, confessions, promises, lies, vows... Who can measure the feelings expressed? Comprehend the joy and pain? Grasp the passion? Who can say how much has been written, drawn, sketched, designed, painted, in the history of mankind? Who can say how much has not been written, drawn, sketched, designed, painted simply because there was no pen to hand? Editorial Count Anton-Wolfgang von Faber-Castell, Chairman and CEO of Faber-Castell AG The values of any well-managed family business must include sustainability, social and environmental responsibility, and human virtues such as tolerance, humbleness and honesty. My great-great-grandfather, Lothar von Faber, was a businessman of great social dedication, and his descendants have followed his example as a matter of duty. The Social Charter signed in 2000 prohibits discrimination and child labour and protects our employees against exploitation. The agreements of the International Labour Organization (ILO), to which the Charter commits us, are for me no more than natural standards for anyone engaged in business. In order to achieve long-term success, you have to think in terms of the future. For me as a businessman it is extremely important not...
Words: 19343 - Pages: 78