可持续发展报告对葛兰素史克药厂发展的重要性Word下载.docx
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可持续发展报告对葛兰素史克药厂发展的重要性Word下载.docx
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ACCOUNTINGANDFINANCE:
COURSEWORKASSESSMENT
ESSAY
‘StudyontheSustainabilityReportofGSKGlaxoSmithKline’s’
Name:
Whoisresponsibleforthefuture?
Admittedly,we,humanbeings,mustrealizetheimportanceofsustainabilitythatisthecapacitytoendure.Asafact,sustainabilityisthelong-termmaintenanceofwellbeing,whichhasenvironmental,economic,andsocialdimensions,andencompassestheconceptofstewardship,theresponsiblemanagementofresourceuse.Formorethan100years,peoplehaveprovedthatoperatingwiththelong-termviewinmindisnotonlypossible,butessential.Sustainabledevelopmentisdevelopmentthatmeetstheneedsofthepresentwithoutcompromisingtheabilityoffuturegenerationstomeettheirownneeds.(WCED,1987,p.54)GSKGlaxoSmithKlineisoneoftheworld'
sleadingresearch-basedpharmaceuticalandhealthcarecompanies,whoareheadquarteredintheUK.AccordingtoGSKGlaxoSmithKline’ssustainabilityreport,thisessayfocusesontheextentofthesustainabilityreporttotheGRI’sSustainabilityGuidelinesG3,theassuranceofthesustainabilityreportandthepositiveeffecttotheGSKGlaxoSmithKlinethroughanalyzingthebusinesssustainabilityreporting.
GSKisaglobalorganizationwithofficesinover100countriesandmajorresearchcentersintheUK,USA,BelgiumandChina.Theirchallengingandinspiringmissionistoimprovethequalityofhumanlifebyenablingpeopletodomore,feelbetterandlivelonger.Underthemission,theydevelopinnovativemedicinesandproductstohelpmillionsofpeoplearoundtheworld.Theyhelpdevelopingcountrieswheredebilitatingdiseaseaffectsmillionsofpeopleandaccesstolife-changingmedicinesandvaccinesisaproblem.TheyareoneofthefewpharmaceuticalcompaniesresearchingbothmedicinesandvaccinesfortheWorldHealthOrganization’sthreeprioritydiseases–HIV/AIDS,tuberculosisandmalaria,andareveryproudtohavedevelopedsomeoftheleadingglobalmedicinesinthesefields.Inaddition,wearealeaderintheimportantareaofvaccinesandaredevelopingnewtreatmentsforcancer.(
Sustainabilityreportingprovidesinformationabouttheeconomic,environmentalandsocialperformanceofanentity.Organizationscanimprovetheirsustainabilityperformancebymeasuring,monitoringandreportingonit,helpingthemhaveapositiveimpactonsociety,theeconomy,andasustainablefuture.ThekeydriversforthequalityofsustainabilityreportsaretheguidelinesoftheGlobalReportingInitiative(GRI),(ACCA)awardschemesorrankings.(Amsterdam,2006,p.23-26)
TheGRIistheworld’smostwidelyusedsustainabilityreportingframeworkandiscommittedtoitscontinuousimprovementandapplicationworldwide.ThenewguidanceisthecompletionofGRI’scurrentgenerationofSustainabilityReportingGuidelines.GRIlaunchedguidancetohelpcompaniesdeterminewhattomeasureandreport.(http:
//www.globalreporting.org)It’scurrentlyplanningupdatestoitssupportmaterials,includingLearningPublications,inlinewiththeupdatedGuidelines.G3.1willbetranslatedinitiallyintoSpanish,PortugueseandMandarinChinese,andtheseversionsareexpectedtobereadylaterthisyear.NelmaraArbex,DeputyChiefExecutiveoftheGlobalReportingInitiative,said:
“WeareverypleasedtohavelaunchedtheGRIG3.1Guidelines.AnotherimportantachievementisthenewTechnicalProtocol,whichwillhelpcompaniesdeterminewhattoreporton.Together,theProtocolandthenewguidanceinG3.1willenableallorganizationstobetransparentaboutawiderangeofimportant,butoftenneglected,issues.”(Unerman,Bebbington,O'
Dwyer,2007.)
As“threepillars”ofsustainability,economic,environment,socialneedtobebalanced.Fortheoperationoftheorganisationtobesustainable,itmustachieveanoptimumbalancebetweenfinancialsecurity,minimisingnegativeenvironmentalimpactsandactinginconformitywithsocietalexpectations.Theprovisionofinformationandassociatedmanagementpracticesandprocessesthatenableorganizationsandtheirstakeholderstoidentify,understand,incorporateandreportonboththeimplicationsofenvironmental,socialandeconomicfactorsontheorganization’sperformanceandsuccess,aswellasorganization’scontribution(positiveandnegative)tosustainabledevelopment.(Hopwood,UnermanandFries,2010,p.35)AccordingtotheGRI’sSustainabilityGuidelinesG3,forsustainabilitytobeachievedweneedtofeelconfidentthatallelements–eco-justice,eco-efficiencyandeco-effectiveness–aremetforbothcurrentandfuturegenerations.(G&
B,2010,p.179-190)
Figure1
Conditions
Satisfytheneedsofcurrentgeneration?
Satisfytheneedsoffuturegenerations?
Eco-justice
NO–incomeinequalityisgrowing,manymillionsliveinanddiefrompoverty
NO–presenttrendswillmakemattersworse,verylittleevidencetosuggestotherwise
Eco-efficiency
NO–butsomepossiblypositivesignsifoneisoptimistic
POSSIBLY–ifoneisoptimistic
Eco-effectiveness
NO–allevidencesuggeststhatglobalimpactofproductionandconsumptionisworsening
NO–noevidencetosuggestachangeofdirection
Inaddition,accordingtosystemorientedtheoriesofsustainabilityaccounting,GSKGlaxoSmithKline’sSustainabilityReportgivesarealfeedbackofGSK’sdevelopment.First,amoresystems-orientedviewoftheorganisationandsocietypermitustofocusontheroleofinformationanddisclosure(accountingandCSR)intherelationshipbetweenorganisations,theState,individualsandgroups.(Gray,1996)Open-systemtheorieshavereconceptualisedorganisationalboundariesasporousandproblematic.Corporatedisclosurepoliciesareconsideredtorepresentoneimportantmeansbywhichmanagementcaninfluenceexternalperceptionsabouttheirorganisation.(Suchman,1995,p.157-610)Second,accordingtoCooperandSherer,(Suchman,1984),thestudyofaccountingshouldrecognizepowerandconflictinsociety,andconsequentlyshouldfocusontheeffectsofaccountingreportsonthedistributionofincome,wealthandpowerinsociety.Theyareclassicalpoliticaleconomytheoryandradicalcritique.Third,theyarelegitimacytheory,stakeholdertheoryandinstitutionaltheory.“Doesnotexplicitlyconsiderstructuralconflictsandclassstrugglesbutrather‘tendstobeconcernedwithinteractionsbetweengroupsinanessentiallypluralisticworld(forexample,thenegotiationbetweenacompanyandanenvironmentalpressuregroup,orbetweenalocalauthorityandthestate)’”(D&
U,2011,p.55-73)
GSKhaveachallengingandinspiringmission:
toimprovethequalityofhumanlifebyenablingpeopletodomore,feelbetterandlivelonger.GSKpublishes2010CorporateResponsibilityReport,whichincludesNewsustainabilitytargetssetwithlong-termgoaltobecomecarbonneutralby2050.Thepointistheenvironmentalsustainabilityandtheobjectiveisthatthecompany’soperationsbecomecarbonneutralby2050.GlaxoSmithKline(GSK)hasbecomethefirstcompanytobegloballyrecognizedforitscarboncuttingeffortsbytheCarbonTrustStandard.InitsCorporateResponsibilityReportpublishedtoday,GlaxoSmithKline(GSK)reiterateditscommitmenttobuildingitsbusinessonstrongvaluesandethicalstandards.
()Theirkeyresponsibilityissuesareaccesstomedicines,researchandbusinessethics,environmentalsustainability,employmentpractices,stakeholderengagementandinvestmentincommunities.Inparticular,newmeasureswereoutlinedtostrengthenthecompany’scommitmenttotheenvironmentandincreaseaccesstomedicinesforpeoplelivingintheworld’spoorestcountries.
Atthesametime,thereportcanbeexternallyverified.Theverifierwasappointedbythecompanyandwasreportingbacktothecompanymanagementraisingtheconcernofverifiers’independencebeingcompromised.Intermsofaccountabilityandtransparency,thereportisdoubtfultheextenttowhichsocialreportingprocesshasprovidedatransparentandaccountablepictureofthecompany’ssocialandenvironmentalperformance.Foronething,itcanbeobservedthatstakeholdersdemandshavenotbeenmet,e.g.demandtomovetheiroperationsfromtheresidentialareaofDhakacity,astheyareirreconcilablewiththecorporateinterests.Foranother,thisshowsthatunlesscorporategovernancestructureisreformedtoempowerstakeholders(viaparticipationinorganisationaldecisionmaking)achievementoftransparencyandaccountabilityisunlikely.(Zadek,,Raynard,ForstaterandOelschlaegel,2004)
What’smore,environmentalsustainabilitymeanstherewillbenonetgreenhousegasemissionsfrommanufacturing,distribution,useanddisposalofproductsandthesourcingofrawmaterials.InterimtargetstoreduceGSK’soverallcarbonfootprintby10%by2015and25%by2020.By2015,theGSK’soperationalwaterconsumptionwillbereducedby20%.
Nevertheless,thenon-financialissuesofcompaniesreportmustbecaughtattention.First,it’stheidentifyingmaterialissues,includingenvironmentalimpactofairemissions,GHGemissions,energyuse,wateruse,wastegeneration,communityinvestmentimpactsonvolunteeringhours,workplaceindicate.Itcanprovideafeedbackmechanismofscopeofreporting.Furthermore,thereportingdrivesperformance.Interestfrommainstreamconsumersandinvestorsinsustainabilityissuesisstilllow.Goodreportingandisnotgoodperformance,butcompaniescanwinawardsforreporting,regardlessofperformance.However,reportingiscompetitive–thereareseveralindicesandawardsthatarebasedonqualityofreporting.Pres
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