Current Global CSR Reporting State : Current Report

Comprehensive Annual Financial Report (CAFR) is a report used by cities, and local governments to provide the public with their financial records each year, while adhering to government accounting standards board (GASB) guidelines. The report presents a comprehensive picture of the reporting entity’s financial condition, it provides how funds are spent and allocated throughout the year.

The technique for improving the credibility of the information comprised in CSR reports is to confirm that data adheres to established standards. There are an extensive number of standards available such as those from the Global Reporting Initiative (GRI), World Business Council for Sustainable Development (WBCSD) and the Business in the Community (BITC). Qantas should choose to follow the GRI framework as 80% of reporting organisations follow their Sustainability Reporting Guidelines. The guidelines are created to be flexible and applicable across organisation type, region and sector. General transparency of the CSR report can also be increased thanks to GRI. Qantas must fully disclose all relevant GRI indicators to make a more comprehensible and credible CSR report. The stakeholders can also value the comparability of the report as GRI allows the data to be objectively compared to the sustainability performance of other

1) What are some of the factors causing the problems in measuring performance in the Southeast Asia sector?

CVS sets high standards for CSR policies. The strategy is build upon three key factors, which include building healthy communities, protecting the planet, and creating economic opportunities. It “is supported by strategic priorities and goals, and aligned with the CSR material issues we identified in 2013, a process that was informed by internal and external stakeholders” (CVS Health).

It covers the corporate sustainability performance of Costco Wholesale Corporation’s U.S. and Canadian operations for September 2007 through August 2008. Our environmental reporting is still evolving. We recognize the need to report more environmental metrics information in future reports. Charts and graphs and greenhouse gas emission reports in this report refer to calendar 2007 data for Costco’s U.S. and Canadian Operations, as we will publish this information on a calendar-year basis. Inside you will find many examples of Costco’s move toward becoming a sustainable business. We are taking actions across our entire business operations to improve our global stewardship. We are focused on the areas where we have the most impact, including energy efficiencies, environmentally friendly packaging, disposal of waste from our business operations and sustainable products. We are committed to using innovation and sensible environmental steps to grow our business and minimize our impact on the environment.

In his book, The United States of Excess, Robet L.Paarlberg says, “Per capita carbon-dioxide emissions in the United States are roughly twice the average for the rest of the wealthy world (defined here as the 34 member countries of the Organization for Economic Co-operation and Development, or OECD)” (7). Contrasting the situation with the wealthy world is enough to realize that the USA has a serious problem of carbon-dioxide emission. If we compare the emission with a poor developing nation like Nepal, the problem is much clearer or, precisely, scary. CO2 emission in metric tons per capita for the United States in 2005 was close to 20 (Brooks 27). Moreover, in 2013, the measurement for the USA was still 16.4 while that for Nepal was 0.2 (“CO2 Emissions (Metric Tons per Capita)”). The figures show that the USA emitted 82 times the carbon emitted by Nepal on a per capita basis. With all the focus towards competing industrially with other wealthy countries, consequently, the USA has not had enough attention towards the resulting problem from carbon emission. Instead, this competition has added up to the emission of more amount of carbon. The difference in technological advancements, education system, and the people’s lifestyles in the two countries is the main reason for the higher per capita carbon emission in the USA.

is a publicly traded company; the company first started trading its stock on May 4, 1984 on NASDAQ. This means that the company possesses a high level of reporting standards to shareholders and the general public. However, the company does not engage specifically in any form corporate responsibility reporting and does not publish any form of sustainability or CSR reports. The company does not show any awareness of CSR activities and measures

For the United States and China I look at the Greenhouse Gas Emissions. In China, the amount of carbon dioxide released from the consumption of energy is nearly 9 billion tons. In the United States the amount of carbon dioxide released is 5 million tons. In comparison to the world, China ranked number one and the United Stated ranked number

A bid to render transparency a ‘key aspect of the responsible sourcing strategy’ will require improving the assessment and reporting aspects of CSR initiatives (Ley, 2017). As a result, this will necessitate investing in analytics professionals/software and digital reporting tools necessary to render a fair assessment of its CSR progress.

How does this area recognize that it’s doing well or needs improvement? What tools and reports to support your conclusion?

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“Safety, security and consistent delivery of the basics are the foundations of everything we do.”

Q2: Describe the performance of key economic indicators in the Chinese macroeconomic environment over the last 3 years.

The strong financial performance exhibited in the last two-quarters, indicating a good sign of solid long- term

Key External Factors Opportunities Overall Market Size Increasing Annual Market Growth Rate Low Technological Requirement Threats High Competitive Intensity High Inflationary Vulnerability High Customer Demand Environment Impact Social impact TOTAL 0.30 0.15 0.20 0.05 0.05 1.00 3 2 3 3 2 0.9 0.3 0.6 0.15 0.10 2.80 0.05 0.10 0.10 3 3 3 0.15 0.30 0.30 Weight Rating Weighted Score