<address id="xrfrx"><listing id="xrfrx"><menuitem id="xrfrx"></menuitem></listing></address>
    <address id="xrfrx"><listing id="xrfrx"><menuitem id="xrfrx"></menuitem></listing></address>

    <noframes id="xrfrx">
    <noframes id="xrfrx"><listing id="xrfrx"><listing id="xrfrx"></listing></listing>
    <form id="xrfrx"><nobr id="xrfrx"><meter id="xrfrx"></meter></nobr></form>
    <address id="xrfrx"><listing id="xrfrx"><menuitem id="xrfrx"></menuitem></listing></address>

      指導
      網站地圖
      presentation report格式 case study Summary范文 PEST分析法 literature review Research Proposal Reference格式
      返回首頁

      Case Study范文:Johnson and Johnson: A Case Study on Sustainability Reporting

      論文價格: 免費 時間:2022-09-06 16:41:54 來源:www.ourpropertyvalue.com 作者:留學作業網

      Case Study范文-強生公司:可持續發展報告案例研究。本文是一篇留學生Case Study案例范文,本文的目的是證明可持續性報告可以證明對組織有利,并且隨著越來越多的利益相關者尋求所有商業事務的透明度,可持續性報告越來越受歡迎??沙掷m發展報告“SDR”可以大大提高組織的聲譽,因為它向利益相關者說明業務指標如何支持高管使用的“修辭”。Case Study范文提出SDR本質上向利益相關方和消費者證明了公司的具體表現。另一方面,如果一家公司做得不好,SDR讓該組織有機會解釋原因并概述其將采取的積極措施。本質上,它有助于展示組織如何管理風險并尋求持續的流程改進。此外,案例范文指出它有助于吸引更多尋求“長期”視野的股東,這有助于創造財務價值。通過準確觀察組織的表現并了解組織未來的計劃,這有助于培養股東/消費者的信任,并有助于確保長期忠誠。下面就一起參考這篇Case Study案例范文的全部內容。

      Case Study范文

      Question 1:  
      Sustainability reporting can prove advantageous for organizations and is becoming increasingly popular as more and more stakeholders are seeking transparency of all business affairs. Sustainable Development Reporting, “SDR” can go a long way to enhance the reputation for organizations as it dictates to stakeholders how business metrics back up the “rhetoric” utilized by executives (Borkowski et al, 2010, pg. 2) SDR essentially proves to stakeholders and consumers exactly how the company is performing. On the other hand, if a company is not doing well – SDR gives the organization a chance to explain why and outline the positive steps it will take towards improvement. Essentially, it helps to show how the organization manages risk and seeks continuous process improvement. Additionally, it helps attract more shareholders that are seeking “long-term” horizons, which can help to create financial value. (Borkowski et al, 2010, pg. 2) By seeing exactly how an organization is performing and understanding how the organization plans to proceed in the future, this helps to foster trust with shareholders/consumers and helps to ensure long-term loyalty.
      Some disadvantages/challenges of sustainability reporting come with being transparent on all business processes. As mentioned above, it is far more difficult for an organization to fully report its processes if the metrics are bad. This may cause them to lose shareholders, lose trust, etc. Ultimately, however, it does allow them to take advantage of the situation and prove to the shareholders exactly how the company will seek improvement. This is far better than news of the poor performance leaking and spreading before the company has a chance to explain. This becomes a Public Relations issue and can be disastrous to the organization’s reputation. Additionally, SDR takes a lot of time. Management must decide “what activities need to be measured and identify the best metric for measurement” (Borkowski et al, 2010, pg. 4) This is not clear-cut and can cost the organization a lot of money through time spent working on the SDR. Ultimately, the business must see this time spent as an investment into their future.
      可持續性報告的一些缺點/挑戰來自所有業務流程的透明性。如上所述,如果度量不好,組織要完全報告其流程要困難得多。這可能導致他們失去股東、失去信任等。然而,最終,這確實允許他們利用這種情況,向股東證明公司將如何尋求改進。這遠遠好于在公司有機會解釋之前,業績不佳的消息泄露和傳播。這會成為一個公共關系問題,并可能對組織的聲譽造成災難性影響。此外,SDR需要大量時間。管理層必須決定“需要測量哪些活動,并確定最佳測量指標”。這一點并不明確,并且可能會通過花在SDR上的時間使組織花費大量資金。最終,企業必須將這段時間視為對未來的投資。
      Johnson & Johnson’s 2017 Health and Humanity Report addresses several areas regarding sustainability.  Some areas that stand out when reviewing the document are: “25% of the Company’s electricity use is from renewable energy sources,” “51% of supplier spend representatives are enrolled in sustainable procurement program,” the company’s Sweden location achieved carbon neutral status “for all energy sources across manufacturing, R&D, and warehouse facilities” etc. (Johnson & Johnson, 2017, pg. 7). Johnson & Johnson is ultimately driven by their “credo” that inspires them to “put the needs and well-being of the people” they “serve first” (Johnson & Johnson, 2017, pg. 7). Putting people first is what drives all their sustainability reporting, as the case states the order of stakeholders, they address are the “customers, employees, community and then the shareholders” (Borkowski et al, 2010, pg. 8). The five main topics that J&J focuses on are the following “Better Health for All, Innovation, Our People, Environmental Health, and Responsible Business Practices” (Johnson & Johnson, 2017, pg. 11). The H&H report goes on to detail each of these areas and how the company is striving to meet goals for them.
      強生公司2017年健康與人類報告涉及可持續性的幾個領域。在審查該文件時,一些突出的領域是:“公司25%的用電量來自可再生能源”,“51%的供應商支出代表參加了可持續采購計劃”,“公司在瑞典的位置實現了“制造、研發和倉庫設施所有能源的碳中和的狀態”等。。強生公司的“信條”最終激勵他們“將人民的需要和福祉放在首位”。將人放在首位是推動其所有可持續性報告的原因,正如案例所述,利益相關者的順序是“客戶、員工、社區,然后是股東”。強生關注的五大主題是“人人享有更好的健康、創新、我們的員工、環境健康和負責任的商業實踐”。H&H報告接著詳細介紹了這些領域以及公司如何努力實現這些領域的目標。
      Question 2:
      Johnson & Johnson reports annually on all their progress, which includes an independent review “and assurance of progress and associated data” (Johnson & Johnson, 2017, pg. 8). As mentioned above, the “priorities” (which can be seen as drivers) are “Better Health for All, Innovation, Our People, Environmental Health, and Responsible Business Practices” (Johnson & Johnson, 2017, pg. 11). Within these 5 sections are specific topics (such as Climate & Energy, Waste, Corporate Governance, etc.) that ultimately align with their Health for Humanity Report. These topics are also classified into which value chain stage they belong to (such as R&D, Raw Materials, Manufacturing, etc.). Johnson and Johnson’s Health for Humanity 2020 Goals are considered their “Key Performance Indicators of our citizenship and sustainability approach and have processes in place to measure and track progress” (Johnson & Johnson, 2017, pg. 11). Each topic presented has an overarching goal, followed by the targets for how to achieve it (such as donating specific amounts of vaccinations, activate partnerships, reduce carbon emissions by specific amounts, etc.). Progress made each year is measured against the goals set to achieve by 2020. (The line items even identify whether they are on track or not). Specific percentages and costs are identified. (Example – their target of increasing recyclability of consumer packaging to a specific target is off track.)
       強生公司每年報告其所有進展情況,包括獨立審查“并保證進展和相關數據”。如上所述,“優先事項”(可被視為驅動因素)是“人人享有更好的健康、創新、我們的員工、環境健康和負責任的商業實踐”。在這5個部分中,有一些具體的主題(如氣候與能源、廢物、公司治理等),這些主題最終與《人類健康報告》保持一致。這些主題還被劃分為它們所屬的價值鏈階段(如研發、原材料、制造等)。強生公司的2020年人類健康目標被視為其“公民身份和可持續性方法的關鍵績效指標,并制定了衡量和跟蹤進展的流程”。每個主題都有一個總體目標,然后是如何實現該目標的目標(如捐贈特定數量的疫苗、激活伙伴關系、減少特定數量的碳排放等)。每年所取得的進展都是根據到2020年所設定的目標來衡量的(行項目甚至可以確定它們是否在軌道上)。確定了具體的百分比和成本。(例如——他們將消費者包裝的可回收性提高到特定目標的目標偏離了軌道。)
      Throughout the Sustainability Report, specific GRI identifications are listed. Examples include “GRI-102-43″ “GRI-102-18″ “GRI 102-19,” etc. When looking these up, they identify things like “Approach to Stakeholder Management” “Governance Structure” “Delegating Authority,” etc. (GRI, 2016). Essentially, these identify the GRI standard that the specific section corresponds to. As stated in the case, GRI lists help them to be able to coordinate what they are reporting and “provide consistency” on what is reported year to year. (Borkowski et al, 2010, pg. 10) Ultimately, they attempt to align their report with GRI standards as much as possible, but do not solely follow them. Table 3 of the case gives examples of sustainability metrics to “measure inputs, processes, outputs and outcomes” (Borkowski et al, 2010, pg. 5) Johnson & Johnson’s sustainability metrics, when broken down in their 2020 goals, are much more specific in nature, and are ultimately driven by their business interests.
      在整個可持續性報告中,列出了具體的GRI標識。示例包括“GRI-102-43”、“GRI-02-18”和“GRI 102-19”等。在查找這些示例時,它們確定了“利益相關者管理方法”、“治理結構”、“授權”等內容。從本質上講,它們確定了特定章節對應的GRI標準。如本案例所述,GRI列表有助于他們協調報告內容,并在每年報告的內容上“提供一致性”。最終,他們試圖盡可能使其報告與GRI標準保持一致,但并不完全遵循這些標準。案例表3給出了可持續性指標的示例,以“衡量投入、過程、產出和結果”。強生公司的可持續性指標在其2020年目標中細分后,在性質上更加具體,最終由其商業利益驅動。
      Question 3:
      Although the use of an accountant may not seem like the obvious place to start with an organization’s efforts to become sustainable, this role is still very important. Managerial accountants measure “the full costs of a firm’s products and services and to correctly assign them to the appropriate parts of the business. This is important in order to better understand the profitability of their products, product lines, departments and customers and to make more informed decisions” (Wiley, 2014, pg. 57). By having a clearer picture of how exactly environmental issues drive costs, this can help to improve margins, decrease inefficiencies, and potentially reduce costs. (Wiley, 2014, pg. 59) Managers who do not consult accountants may miss certain hidden costs, and this can result in an inaccurate representation of what is published in the sustainability report. If these inaccuracies were made known to the general public, this could lose consumer trust and damage reputation.
      雖然使用會計師似乎不是一個組織努力實現可持續發展的明顯起點,但這一作用仍然非常重要。管理會計師衡量“公司產品和服務的全部成本,并將其正確分配到業務的適當部分。這對于更好地了解其產品、產品線、部門和客戶的盈利能力以及做出更明智的決策至關重要”。通過更清楚地了解環境問題是如何驅動成本的,這有助于提高利潤率、降低效率,并可能降低成本。不咨詢會計師的經理可能會遺漏某些隱藏成本,這可能導致可持續性報告中公布的內容不準確。如果這些不準確的信息被公眾所知,這可能會失去消費者的信任并損害聲譽。       
      As stated above, Johnson & Johnson not consulting accounting staff for their sustainability reports could result in inaccuracies in the information presented. Though the report states that “assumptions are used that could result in an overstatement or understatement,” metrics could potentially be improved by utilizing their managerial accounting staff. (Johnson & Johnson, 2017, pg. 25) Additionally, utilizing this resource will ensure that checks and balances are being done on all data. Johnson & Johnson would be able to issue an assurance statement that will look at “the accuracy, completeness reliability, balance, and fairness of the report” (Wiley, 2014, pg. 71). This ultimately gives the report more credibility. Although there are no current regulations or standards for this now, it is a preventative measure that will ultimately benefit the organization.
      如上所述,強生公司未就其可持續性報告咨詢會計人員可能導致所提供信息不準確。盡管報告指出,“使用的假設可能導致高估或低估”,但通過利用其管理會計人員,指標可能會得到改進。此外,利用該資源將確保對所有數據進行檢查和平衡。強生公司將能夠發布一份保證聲明,該聲明將關注“報告的準確性、完整性、可靠性、平衡性和公平性”。這最終提高了報告的可信度。雖然目前沒有這方面的法規或標準,但這是一項預防性措施,最終將使組織受益。
      Question 4:
      Triple Bottom Line Reporting was first introduced in 1994 by a man named John Elkington and ultimately measures a company’s degree of “social responsibility, economic value, and environmental impact” (Kenton, 2019). This is what ultimately coins the phrase “People, Planet, Profit.” I agree that Johnson & Johnson has essentially taken this concept and made it their own. As stated in the case, and upon reading the 2017 Sustainability report, they already report all the costs of being sustainable and these three concepts are core to J&J’s very credo. While I believe that J&J could benefit from accounting review, I do not think it necessary to follow this specific format as it does not create any value to their stakeholders.
      三重底線報告于1994年由一位名叫約翰·埃爾金頓的人首次提出,并最終衡量公司的“社會責任、經濟價值和環境影響”。這就是最終創造“人、地球、利潤”這一短語的原因。我同意強生公司從本質上接受了這一概念,并將其變成了自己的概念。如本案例所述,在閱讀2017年可持續發展報告后,他們已經報告了可持續發展的所有成本,這三個概念是強生公司信條的核心。雖然我相信強生可以從會計審查中受益,但我認為沒有必要遵循這種特定格式,因為它不會為其利益相關者創造任何價值。
      Question 5:
      According to the textbook, materiality is “determining the relevance and significance of an issue to an organization and its stakeholders. A material issue is an issue that will influence the decisions, actions, and performance of an organization or its stakeholders” (Wiley, 2014, pg. 61). Essentially, material will have an impact on net income, but it is very difficult to measure the exact amount that could affect an organization’s performance. Organizations each differ in many ways, and something that is material for one might not be for a different one. Additionally, not all issues identified may impact the long-term success of the organization. (Wiley, 2014, pg. 61) The processes of what is priority and what levels of materiality to use are ultimately determined by the management of the organization. Johnson & Johnson most likely does not follow a specific set of guidelines because the company values its issues differently than what is standardized.
      根據Case Study范文分析的重要性是“確定一個問題對一個組織及其利益相關者的相關性和重要性。重大問題是一個將影響一個組織或其利益相關者決策、行動和績效的問題”。實質上,材料將對凈收入產生影響,但很難衡量可能影響組織績效的確切金額。每個組織在許多方面都有所不同,對一個人來說重要的東西可能不適用于不同的組織。此外,Case Study范文提出并非所有確定的問題都可能影響組織的長期成功。什么是優先事項和使用什么重要性等級的過程最終由組織管理層決定。強生公司很可能沒有遵循一套特定的指導方針,因為公司對其問題的價值不同于標準化問題。本站提供各國各專業Case Study寫作指導服務,如有需要可咨詢本平臺。

      此論文免費


      如果您有論文代寫需求,可以通過下面的方式聯系我們
      點擊聯系客服
      推薦內容
      • 案例分析case study...

        作為一篇澳洲旅游管理留學生作業,本文主要寫的是普利茅斯這個城市的發展歷史和旅游圣地,從工業革命到成為經濟和軍事發展的關鍵要地,從地理位置到城市的管轄,各個方面綜......

      • Case Study ana...

        社會影響:由于缺乏信任管理,會有員工流失。這反過來又會對管理層和員工的福利、工作滿意度和承諾的績效產生消極的影響。...

      • PEST分析案例樣本

        本文通過PEST分析方法分析了黑色休閑集團的戰略,如今登山和戶外活動已經在全球范圍內變得越來越流行。英國政府鼓勵人們參加健身活動,大約有一半的成年人口參與一般的......

      • 斯巴達賭場衍生品案例

        發生資產或負債參與(如果有的話)的特殊性質,對其他風險和被套期預期交易套期預期交易量應充足的具體說明,以便當交易發生時,很顯然無論是交易是或不是被套期交易。...

      • Case Study怎么寫?...

        學習商科,CS和醫化學科的同學們應該對Case Study,即案例研究,并不陌生。Case Study是一種研究方法(Research Method)。一篇有深......

      • Case study:豐田營...

        本文旨在探討使用一種營銷組合工具,并以豐田為研究案例,以評估其有效性。它由2個部分組成。...

      色欲日日摸夜夜爽

        <address id="xrfrx"><listing id="xrfrx"><menuitem id="xrfrx"></menuitem></listing></address>
        <address id="xrfrx"><listing id="xrfrx"><menuitem id="xrfrx"></menuitem></listing></address>

        <noframes id="xrfrx">
        <noframes id="xrfrx"><listing id="xrfrx"><listing id="xrfrx"></listing></listing>
        <form id="xrfrx"><nobr id="xrfrx"><meter id="xrfrx"></meter></nobr></form>
        <address id="xrfrx"><listing id="xrfrx"><menuitem id="xrfrx"></menuitem></listing></address>