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Table of content
● Executive summary 0
● Introduction 1
● Reasons for sustainability report 1
● Key features of mining and metal sustainability report 3
● Evaluation of Onesteel’s sustainability report 5
● Conclusion 6
● Recommendation 6
● Reference 8
Executive summary
The purpo of this paper was to explain the reasons for which companies started to produce non-financial report and figure out the key features of sustainability report, and then evaluate the sustainability report of Onesteel in relation of the key features. This essay is bad on academic journals and professional business websites, as well as information sourced from company’s sustainability report for the year of 2011. The paper discusd the key features of sustainability report mainly by the global reporting initiative sustainability reporting guidelines, such as the six principles (balance, comparability, accuracy, timeliness, clarity and reliability) and the core indicators (environmental factors, human rights, labor practices and decent work, society, product responsibility and economic factors).
In conclusion, the company of Onesteel is a leading one of mining industry, it had done well in sustainability report according to the key features of sustainability report. However, Onesteel should include the information about opportunities and predictions for future in order to make the sustainability report more completed, besides this, Onesteel should turn some information stated by words into numbers so that it can be easier for stakehold
ers to read and u the report.
Introduction
With the ri of environmental and social care, sustainability is being increasingly important for companies to consider. As a conquence, company reports has been improved recently and non-financial information is involved. While there is no global regulation, company’s sustainability reports can vary in quality and the degree of ufulness. Therefore, the essay will discuss characteristics of sustainability reports. To be specifically, the paper will discuss why companies started to incorporate non-financial information and find out the key features of an effective sustainability report, and then evaluate the sustainability report of the company of Onesteel according to the features.
Reasons for sustainability report
文艺心理学There are factors which cau the trend of reporting non-financial information for compan
ies’ reports development in terms of the definition and both internal and external reasons.
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The positive effect of doing sustainability report can be found out from the definition of the word “sustainability”. Many people become concerned about social and environmental issues and sustainability is being increasingly significant, even sustainability organizations had been t up, however, “sustainability” is still not defined uniformly. Among many different definitions, the Brundtland Commission of the United Nations’ had suggested an early and specific one, which suggested that sustainable development should meet the prent needs without having any negative effects on future generations’ needs (Steidl, 2010). The method of sustainable development is well propod in the 21 century.
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Companies regard sustainability reporting as an esntial part of internal performance asssment for the prent operation and future version. Flynn (2009, p.15) pointed out that Global Reporting Initiative guidelines help to ensure the managers are using the resources and limited time on affairs that are vital to the company success, which is helpf夜宵吃什么不会胖
ul for asssing the company’s operation. Otherwi, Steidl (2010, P38) told that sustainability is a significant part of a company’s strategic planning. With the consideration of sustainability, company can get a farther future version which can result in a better result.永定县
Besides the factors which come from the company itlf, external views, also drives companies to pay attention to the social and environmental issues and produce the sustainability report. As Steidl (2010, p.37) said, it was the public interest that forced the company to report environmental issues in their annual report. Since people are increasingly aware of the impacts of social and environmental and concerned for human being’s future, report readers care more and more about social and environmental effects. Non-financial issues are regarded as important as financial data. Steidl (2010, p.39) suggested that the world would become more effective in contributing to the future, by emphasizing the environmental issues as well as the view of economic point. As a proof, the percentage has grown from 52% in 2005 to 79% in 2008 of the top 250 companies around the world which now report sustainability data (Hubbard, 2011).
Key features of mining and metal sustainability report
鳕鱼块怎么做好吃According to the global reporting initiative sustainability reporting guidelines, there are six main principles for ensuring the report quality, namely balance and comparability, accuracy and clarity, timeliness and reliability, in addition, core indicators in sustainability reports also should be considered when report a non-financial report.
听的英文A complete report has to be balanced and comparable when describing issues. The global reporting initiative sustainability reporting guidelines (2006) described that a sustainability report of high quality should be balanced, which means to contain both negative and positive aspects of the company or organization’s performance in order to asss its performance comprehensively. Likewi, information which is reported should be carefully lected, edited, and reported conformably. Stakeholders need read and compare the information both in the direction of breadthwi and lengthways, hence, information should be reported in a consistent manner so that stakeholders can make u of it to analyze the company’s performance compared with others or over time.
