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              Report格式:Eco Audit Report for Coca Cola and Pepsi

              論文價格: 0.01 時間:2021-11-22 13:14:58 來源:www.eanhe.com 作者:留學作業網

              Report格式-可口可樂和百事可樂的生態審計報告。這篇留學生Eco Audit Report主要內容是講述在世界經濟快速增長的過程中,環境可持續性、企業社會責任和社會會計成為當前組織的核心因素??煽诳蓸泛桶偈驴蓸范际鞘澜缰拿绹嬃掀放???煽诳蓸肥鞘澜缟献畲蟮娘嬃瞎?,在200多個國家和市場提供起泡飲料、運動飲料和食品。Report范文中在另一方面,百事可樂在便利小吃、食品和飲料方面也是世界領先者,是可口可樂的主要競爭對手。作為一家全球性公司,他們投資于創新以實現可持續性,并編制可持續性報告。對于可口可樂的可持續性而言,它將在世界上產生積極的影響。此外,Report格式范文提出”百事是有目的的業績和投資于可持續增長“。這些報告為公司提供了社會和環境可持續性以及社會核算的方法。因此,對兩家公司可持續發展報告的評估對所有利益相關者和社區都至關重要。下面就來一起看一下Report格式范文的全部內容。

              Report格式
              Report格式

              During the rapid growth of the world economy, environmental sustainability, corporate social responsibility and social accounting become the core factors for current organization. Coca-Cola and Pepsi are both well-known America beverage brands in the world. Coca-cola is the world&rsquo;s largest beverage company which provides sparkling, sports drinks and food in over 200 countries and markets (The Coca-Cola Company 2010.). On the other hand, Pepsi is also a world leader in convenient snacks, foods and beverages which is the major competitor to Coca-Cola (PepsiCo Inc 2010). As a global company, they invest in innovation to achieve sustainability and produce the sustainability report. For the sustainability of Coca-Cola, it is to make a positive difference in the world (The Coca-Cola Company 2010). Besides, ”Pepsi is performance with purpose and investing in sustainable growth“ (PepsiCo Inc 2010). The reports provide the companies approaches to social and environment sustainability and social accounting. Therefore, the evaluations of the two companies&rsquo; sustainable reports are critical to all stakeholders and communities.
              Aim of the report 報告的目的
              本報告旨在為可口可樂和百事可樂編制一份生態審計報告。本報告旨在評估兩家公司的可持續發展報告,并比較公司的社會會計方法。
              The purpose of this report is to develop an eco-audit report for Coca-Cola and Pepsi. The report is to evaluate the sustainable report of the two companies and compare the company approaches on social accounting.
              Scope of the report 報告的范圍
              該報告將主要討論社會會計的概念,可口可樂和百事可樂在社會會計方面的比較。它將把主題分為兩部分。每個部分將在報告中詳細討論。
              The report will mainly discuss the concept of social accounting, comparison of Coca-Cola and Pepsi on social accounting. It will structure the topics into two parts. Each part will detail discuss in the report.
              Source of information 信息來源
              該報告將主要討論社會會計的概念,可口可樂和百事可樂在社會會計方面的比較。它將把主題分為兩部分。每個部分將在報告中詳細討論。
              The source and information is mainly come from Internet and external textbooks. It will combine texts and journal articles.

              DEFINE AND EXPLAIN THE CONCEPT OF ”SOCIAL ACCOUNTING“定義和解釋”社會會計“的概念
              Definition of social accounting 社會會計的定義
              正如Ghosh(n.d.)所定義的那樣,社會會計是指開發計量系統,以監控內部或外部商業活動對非貨幣單位利益相關者的社會和環境影響。社會會計關注的是組織績效以及參與社會和環境活動的情況。它包括組織參與和貢獻的所有詳細活動。社會會計與可持續發展報告相同,用于確定和衡量公司的社會貢獻,確定社區和社會部門的公司戰略&frac14;&OElig;提供公司目標、政策和社會目標績效的相關信息。社會會計的概念是在經濟增長的背景下,由社會、社區和利益相關者共同發展起來的。它刺激了更密集的商業活動和生產,從而導致環境破壞,如來自不斷增加的制造廠的水和空氣污染。隨著人們對可持續性的日益關注,組織在社會和環境問題上的行為是繼盈利能力之后的重要組成部分。社會會計的目的是為利益相關者提供機會,了解組織在可持續發展方面的工作方式或態度。因此,許多公司提供可持續發展報告以贏得聲譽并履行企業社會責任。
              As the Ghosh (n.d.) define that, social accounting means the development of a measurement system to monitor the internal or external business activities on social and environmental impacts to stakeholders with non-monetary units. Social accounting is concern of the organization performance and involvement in the social and environmental activities. It includes all the detail activities participation and contribution from organization. Social accounting is same as the sustainability report to identify and measure the social contribution of the company, determine the company strategies on the communities and social segments&frac14;&OElig;provide relevant information of firms goal, polices and performance to the social goals (Ghosh n.d.). The concept of social accounting is developed by the social, community and stakeholder which under the economic growth. It stimulates more intensive business activities and productions which causes the environmental damage, such as water and air pollutions from the increasing manufactories. For the increasing concern of sustainability, organization behaves in the social and environmental issue is the significant component after profitability. The intention of social accounting is provide a chance for stakeholders to understand the ways or attitudes of the organization work in sustainability. Therefore, many of the companies provide the sustainability report to earn the reputation and fulfill the corporate social responsibility.
              The principles of ”good“ social accounts and global standards ”良好“社會賬戶的原則和全球標準
              為保持社會會計的質量,有五項基本原則可供實踐。這五項原則是完整性、可比性、規范性、外部驗證和持續改進。第一個原則是完整性。為了提供一份報告,它應該涵蓋組織活動的所有領域,而不是積極的部分。公司總是選擇有利的業績參與報告。報告只涵蓋了積極的一面,將失去現實。公司通常會隱藏不利信息,因為這會降低公司聲譽,暴露公司的弱點。第二個原則是可比性。報告的評估應可供比較,適用于不同時期和國家的外部驗證和全球標準。在全球化的背景下,目前的組織不僅僅是與一個地區打交道,而是尋求向世界的市場擴張。因此,全球標準報告將便于不同國家進行比較和評估??杀刃詧蟾鎸τ跇I務擴展和可持續性概念的表達至關重要。出于監管原則,報告應符合政府和公司提供的所有政策和法律。應避免不恰當的條款和違法因素。此外,外部驗證是關于外部人員有權驗證報告發布的真實性。利益相關者有權評估報告并增加確定性。最后一個原則是持續改進。社會會計也是反映公司業績不足和不足的一種方法,鼓勵公司改進。持續改進可以使公司保持在高競爭水平。
              To maintain the quality of social accounting, there are five basis principles to practice. The five principles are completeness, comparability, regulation, external verification and continuous improvement. The first principle is completeness. To provide a report, it should cover all the areas of the organization&rsquo;s activities rather than the positive parts (Crane & Matten 2007). Company always selects the favourable performance to involve in the report. The report only covers the positive side will lose the reality. It is common for company hiding the unfavourable information because it will reduce company reputation and expose the weakness. The second principle is comparability. The assessment of the report should be available to comparable, suitable for the external verification and global standard in a different periods and countries (Crane & Matten 2007). Under the globalization, the current organization is not only deal with one region and looking for the market expansion to the world. Therefore, the global standard report will be easier for different countries to comparison and assessment. The comparability report will be critical for the business expansion and expression of sustainability concept. For the principle of regulation, the report should conform to all the policies and laws which provided by government and company. It should avoid the inappropriate terms and illegal factors. Beside, the external verification is about the outsiders have the right to verify the reality of the report publishing (Biz/ed n.d.). Stakeholders have power to evaluate the report and increase the certainty. The final principle is continuous improvement. Social accounting is also a method to reflect the insufficient and deficient company performance which encourages the company improvement (Crane & Matten 2007). The continuous improvement can maintain the company in a high competitive level.
              除了這些原則之外,全球標準的采用也使報告更具可比性。全球標準涉及審計和報告兩個方面。正如Crane&Matten所說,”審計是關于全球工作場所標準,即SA 8000,其中包括工作時間、歧視和獨立認證審計師“。由于SA 8000以國際勞工組織核心公約、聯合國公約和ISO式管理體系的原則為基礎,因此它適用于所有工業部門,以衡量其在供應鏈中的績效和責任。SA 8000根據全球資格保護工作場所的勞工和人權。對于報告,G3指南中的全球報告倡議(GRI)是當前公司在其可持續性報告中普遍采用和接受的。根據Crane&Matten(2007年,第217頁)的解釋,”GRI作為一種全球報告標準,為經濟、社會和環境績效的自愿報告創建了一個共同框架——可持續性的三重底線“?!盙3指南是GRI可持續性報告的框架,涉及在重要性、利益相關者包容性、可比性和可靠性方面定義報告的原則“。它確保報告內容和質量達到標準水平。還有其他一些全球社會會計準則?!对瓌t》和《全球標準》以專業和可比的水平編制了社會會計報告。
              Beside the principles, the adoption of global standards is making more comparable to the report. The global standards involve two aspects which are auditing and reporting. As Crane & Matten (2007, p.217) claim that, ”Auditing is about the global workplace standard, SA 8000, which cover the working hours, discrimination and independent accredited auditors“. For SA 8000 is grounded on the principles of core ILO conventions, UN Conventions, and an ISO-style management system, it is applicable to all industrial sectors to measure their performance and responsibly in supply chains (Social Accountability International n.d.). SA 8000 protects the labour and human right in workplace under the global qualification. For reporting, the Global Reporting Initiative (GRI) of G3 Guideline is common adopted and accepted by the current company to their sustainability report. According to Crane & Matten (2007, p.217) explain that, ”GRI as a global reporting standard, which create a common framework for voluntary reporting on economic, social and environmental performance triple bottom line of sustainability“. ”G3 Guidelines are framework of GRI Sustainability Reporting and involve the principles to define report in materiality, stakeholder inclusiveness, comparability and reliability“ (Global Reporting Initiative n.d.). It ensures the report content and quality in a standard level. There are still some of the other global standards for social accounting. The principles and global standards develop the social accounting report in a professional and comparable level.
              CRITICAL EVALUATION THE SOCIAL AND ENVIRONMENT REPORTS OF COCA-COLA AND PEPSI 對可口可樂和百事可樂的社會和環境報告進行批判性評價
              Coca-Cola on social accounting 可口可樂的社會會計

              Coca-Cola is the world leading company in food and beverage industry. As the leading stage, there is a huge responsibility to establish a positive and active image in social and environmental sustainability. ”Coca-Coal believes that investing in the economic, environmental and social development can assist the business grow“ (The Coca-Coal Company 2010). ”The value of Coca-Cola is to make a positive difference in the world through redesign the living way to driving business growth and creating a sustainable world“ (The Coca-Coal Company 2010). The organization value is concern on the personal health and green living. Meanwhile, Coca-Cola contains seven core areas to business sustainability which is more particularities than Pepsi. It includes ”Beverage Benefits, Active Healthy Living, Energy Management and Climate Protection, Community, Sustainable Packaging, Water Stewardship and workplace“ (The Coca-Coal Company 2010). Each areas provide different extend of the sustainable actions. The targets of sustainability from 2008 to 2009 are included in the report. However, Coca-cola only mentions the achieved targets and performances, such as reduce the water and energy rate, and open the world largest PET recycling plant for reusing the bottles (The Coca-Coal Company 2010). Moreover, the large part of the report is about the company&rsquo;s future targets, innovations and plans in sustainability for the next four years. The actions taking in the sustainability are quite similar with Pepsi in such areas. For instance, it provides the sugar free drinks and footprint reduction. The company report commit to the principles of the United Nations Global Compact, against the Global Reporting Initiative (GRI) G3 guidelines and CEO Water Mandate (The Coca-Coal Company 2010). Coca-Cola more participates in environmental and governance, commitments and engagement sections which will provide the full GRI G3 Report in late year (The Coca-Coal Company 2010). To increase transparency of the report, company invites the Board of Directors and BECO Verification Statement as the members are not employees, to supervise the ethics and information certainty (The Coca-Coal Company 2010). It ensures that the report is high level of compliance to the standards. Social accounting is part of the business goals and strategy in Coca-Cola.
              Pepsi on social accounting 百事可樂的社會會計
              ”Pepsi as a world beverage company, they promise to deliver sustainable growth by investing in a healthier future for consumers, planet and communities“ (PepsiCo Inc 2010). The continuity of sustainable growth and positive impact in the environment are the major value in Pepsi. Pepsi develop their responsibilities and commitments into human, environmental and talent sustainability. According to the PepsiCo Inc (2010), ”the human sustainability aims to encourage people to live healthier by addressing diverse and complex global nutrition needs“. For example, reduce the average sugars amount and eliminate the direct sale of full-sugar soft drinks to school (PepsiCo Inc 2010). However, Pepsi always face the challenge in the high sugar and calorie on their products. To deal with this problem, the purpose of human sustainability is concentrate on the nutrition by adopting the global nutrition standards and natural ingredients. Pepsi work hard to control the nutrition and make their products healthier. For the environmental sustainability, ”Pepsi continues to innovate and efficient use of land, energy, water and packaging in operations for protecting the natural resources“ (PepsiCo Inc 2010). Pepsi take action to minimize footprint, achieving positive water balance and moving toward zero landfill within 10 years (PepsiCo Inc 2010). The environmental sustainable goals are realistic and attainable for company. Pepsi receive the Environmental Excellence Award from the U.S. Environmental Protection Agency leadership and 2010 Global Water Awards with ”Environmental Contribution of the Year“ (PepsiCo Inc 2010). Nevertheless, some environmental goals are also involve in the Coca-Cola sustainable report, such as package re-design and reduce carbon footprint. Talent sustainability is the last responsibility area cover in the report. ”Pepsi continues to remain the highly skilled, diverse workforce and provide a safe and healthy workplace“ (PepsiCo Inc 2010). Workers are the asset for company to success. Pepsi spend a lot of resources in workers&rsquo; health and associate with different management levels to achieve the sustainable growth. Pepsi uses G3 Guidelines of GRI without disclose the entire report. The sections of Pepsi&rsquo;s GRI report are not mention in the sustainable report and difficult to do the comparison. The level of the compliance to the standards is uncertain. Pepsi set up many goals and commitments in human, environmental and talent sustainability for the coming years. Pepsi will try to meet the targets base on these three areas. The result can only see in the future.
              Compare and Contrast of Coca-Cola and Pepsi on social accounting 可口可樂和百事可樂在社會會計方面的比較與對比
              Coca-Cola and Pepsi are the competitors in the food and beverage industry. Both of them are produce the sustainable report with similar content and standard. However, Coca-Cola provide a more complete and comprehensive report than Pepsi. The value of Coca-Cola in sustainability is to invest social and environment for changing the people&rsquo;s living style to create a sustainable future and business growth. They believe that change of the personal life style and live positive are the best ways to establish a sustainable world which include seven core areas in sustainable issues. In contrast, Pepsi aim at place the positive environmental impacts to achieve the sustainable growth. Sustainable growth is concentrate on the human, environmental and talent. The value and area concern of the stakeholders are more general than Coca-Cola. For the target setting, Coca-cola mentions the achieved targets from last years in the report. Although it only picking the achieved targets and hiding the unattained targets, it still provide the information for stakeholders to know what the company successfully do in the sustainability. Besides, Pepsi just involve the upcoming goals and commitments in the report. It did not include any previous targets. Stakeholders will be questionable to the success or failure of the last targets. Coca-cola is setting the report for four years which is appropriate for the rapid changing world. For Pepsi, there is not including a concrete time in the report and setting as a long term plan. Sustainability plans and targets should be up-to-date and verify during a period of time. On the other hand, both of Coca-Cola and Pepsi are using the G3 Guidelines in GRI. Coca-Cola discloses their GRI report with the sections or indicators in such areas. Unfortunately, Pepsi is not public their GRI report to make the comparison. In addition, they also listed in the Dow Jones Sustainability World Index and Sustainability North America Index. However, Coca-Cola also commits to the UN Global Compact and CEO Water Mandate set of principle in human right and implementation of water respectively (The Coca-Coal Company 2010). Compare to Pepsi, Coca-Cola have high level of the compliance and transparency to the global standards. Both Coca-Cola and Pepsi are embedding the environment sustainable into the integral part of the business operation and mission.
              CONCLUSION 結論
              After critical evaluation of Coca-Cola and Pepsi on social accounting report, it can be concluded that:
              Social accounting is a measurement system to monitor the company performance and involvement in social and environment. The five good principles, SA8000 and GRI as the global standards develop a professional and comparable social accounting report.
              Social accounting on Coca-Cola is better than Pepsi. The report of Coca-Cola is more complete, comprehensive and transparency compare with Pepsi. Coca-Cola develops seven core areas in sustainability which is more specific than Pepsi. The timeframe and targets are clearly mentioned in the report. It against the GRI, United Nations Global Compact and CEO Water Mandate as the global standard and invite the Board of Directors and BECO Verification Statement which provide the report in good principles of social account and global standards.
              Pepsi on social accounting is more general than Coca-Cola. The value of company is to achieve the sustainable growth. Pepsi is insufficient to concern in human, environmental and talent sustainability. Also, the previous targets and GRI report are not disclosed in the report. The sustainable targets and actions are set as a long time plan without a concrete timeframe. Nevertheless, Pepsi also against the GRI similar with Coca-Cola.
              RECOMMENDATION 建議
              It is recommended that:
              Coca-Cola and Pepsi can develop industry-specific agreement to work together in the sustainable issues. They can establish codes of conduct or practices to the particular areas. For example, industry-water or workplace agreement.
              Coca-Cola can disclose the ongoing targets in the report for letting the stakeholders know the targets progress. Under the faster changing world, it should regular review and modify the report on every year. It can keep the targets up-to-date.
              Pepsi should increase concern areas and more specific. The report can involve the processing and achieved targets. In addition, it should set a concrete timeframe to the report, such as two or five years. Pepsi should disclose GRI report and invite external audits to verify the report for enhancing the transparency.
               

              Report格式范文總結可口可樂和百事可樂可以達成行業特定協議,共同解決可持續發展問題。他們可以針對特定領域制定行為準則或實踐。例如,工業用水或工作場所協議。報告提到可口可樂可以在報告中披露持續的目標,讓利益相關者了解目標進展情況。在快速變化的世界下,它應該每年定期審查和修改報告。它可以使目標保持最新。百事可樂應該增加關注領域和更具體的內容。報告可以涉及處理和實現的目標。此外,它應該為報告設定一個具體的時間框架,例如兩年或五年。Report格式范文建議百事可樂應披露GRI報告,并邀請外部審計來驗證該報告,以提高透明度。本站提供各國各專業Report寫作指導服務,如有需要可咨詢本平臺。

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