GRI The Sustainability Reporting standards †MyAssignmenthelp.com

Question: Discuss about the GRI The Sustainability Reporting standards. Answer: Introduction: The sustainability-reporting standard designed by GRI (Global Reporting Initiative) is used by the organizations who intend to prepare sustainability report for evaluating the impact of their operations on environment, economy and society. This particular assignment deals with the preparation of sustainability assessment report of a privatized land development company named Timbermberwell Construction by referring to the consolidated set of GRI reporting standards 2016. Timbermberwell Construction is residential development company that is entitled to construct apartment complexes in Stanwell Complex district. Economic sustainability of organization has been addressed by providing a specific disclosure concerning corruption, climate change and anti competitive behavior. Environmental sustainability is explained in relation to disclosure of bio diversity, energy consumptions and non-compliance with regulations and laws (Aguilera et al. 2015). Furthermore, assessment of social sustaina bility is done in relation to discrimination, attrition and community engagement. Economic sustainability Disclosures under the assessment of economic sustainability are used by organization for reporting the impact of their operations in relation to economy. GRO 201 sets out the reporting requirement in relation to the economic performance for organization of any size, location and operating sector. As per the disclosure of 201-2, reporting organization is required to report the information relating to the opportunities and risk due to climatic changes and leads to substantive change in revenue, operations and expenditures. It incorporates description of opportunities and risks along with their classification and its associated impact (Buhr et al. 2014). Moreover, financial implications of such opportunity and risk and methods used to manage such risks. From the case study, it can be seen that a case was filed by one of the former employee of Timbermberwell concerning their incompliance with environmental standard. Operations of company have hampered flora and fauna attributes and have critically endangered coastal grassland of ecological community. It is required by Construction Company to report and prepare the timeline for developing necessary system to calculate financial implications of risks of climatic change resulting from their activities. Moreover, there should be a classification of opportunities and risks attributable from climatic change. In order to address the challenges arising from climatic conditions, Timbermberwell should make use of method such as venting, flaring and fugitive reduction of emission, carbon capture and storage and renewable energy certificates (McCahery et al. 2016). Disclosure 205-3 deals with confirming of involvement of organization in corruption and taking actions accordingly. Organization complying with the standard is required to disclose the information about total number of confirmed corruption incidents (Junior et al. 2014). Incidents regarding the dismissal of employees for corruption should also be disclosed. Any legal cases filed against the company regarding corruption during the reporting period should be disclosed. It is in the interest of stakeholders to have acquaintance with the number of incidence and response of organization towards such incidences. Analysis of case study depicts that employees of Timbermberwell were involved in corruption scandal of bribing council project officers for pushing the applications through the approval process of council for promoting development of company. All such external consultants and employees involved in the corruption were suspended. The company also terminated the partnership contracts with the external consultants (McAlister et al. 2016). As per this particular disclosure, Timbermberwell is also required to make disclosure of terminated contracts. Disclosure 206-1 sets out reporting requirement for organizations relating to anti competitive behavior, monopoly practices and antitrust. Reporting entities are required to make disclosure of the information concerning total number of legal actions that are pending or have been completed during the reporting period relating to the violation of antitrust, identification of monopoly legislation and anti competitive behavior (Fernandez et al. 2014). As depicted in the case study, Timbermberwell was alleged by ACCC (Australian competition and consumer commission) for engaging in the activities of preventing new entrant in Stanwell district in the development market with the intention of reducing the competition in market. The case has been filed in the court and Timbermberwell construction will be called for hearing after four months. In this particular regard, it is required by the company to report the legal actions that are pending regarding the monopoly legislation. Outcome of such legal actions are also required to be disclosed in the sustainability assessment report. Environmental sustainability Disclosure 3012-1 relates to consumption of energy within organization. Information that reporting organization is required to disclose on their sustainability report involves to the consumption of fuel from renewable and non-renewable sources in relation to types of fuels used and in joules or multiples (Lewellyn et al. 2016). Moreover, information relating to total consumption of energy and sources of conversion factors should also be used. The calculation tools, methodologies, assumptions and standards are also to be reported by the organization. Double counting of fuel consumption should be avoided while compiling of information. Consumption of fuel from both renewable as well as non-renewable sources should be presented separately. Disclosure of data should be consistently deal done in line with the conversion factors application (Du Plessis et al. 2018). Approach of organization when using any particular methodology should also be depicted. Media release by Timbermberwell construction demonstrating it as energy efficient organization attached the energy consumption table. There was a clear depiction of usage of calculation tools that is prescribed by Australian department of Science and Industry. Furthermore, it was also explained that a program has been raised by organization for increasing use of fuel consumption from non-renewable sources of energy (Tricker and Tricker 2015). Therefore, it can be inferred from this discussion that Construction Company is complying with this particular disclosure requirement. Disclosure 304-2 deals with the considerable impact of products, activities and services of organization on biodiversity. The significant impact of activities such as construction, transport, infrastructure and mine and its impact on biodiversity should be reported. Direct and indirect positive and negative impact with reference to extent of areas affected, species affected, reversibility and irreversibility of impacts and duration of impacts should be disclosed. Supply chain of company might be impacted by indirect impacts of biodiversity. Organizations complying with this disclosure will have an understanding of strategy for mitigating direct and indirect impact on biodiversity. The operations of Timbermberwell construction has adverse impact on endangered ecological community. For the construction of complexes, organization has cleared area that contained an important attributes of flora and fauna. However, they received an order for the implementation of rehabilitation plan as said in the audit programs for contractors. Disclosure 307-1 deals with non-compliance of organization with the environmental regulations and laws. This particular disclosure requires entities to report the information relating to non-compliance of organization with rules and regulations pertaining to environment and sanction of any non-monetary and significant fines for not complying with the environmental regulations and rules. This disclosure should be done in terms of total number on non-monetary transactions, significant fines monetary value and cases that are brought against the mechanisms of dispute resolution. Organizations are required to make brief statement in case there has not been any identification of non-compliance with the rules and regulation of environment. When organizations fail to comply with the rules and regulations of environment, reporting entity should incorporate judicial and administrative sanctions when the specific information is to be complied. This would incorporate national, regional, local and sub national regulations, conventions, international declarations and treaty. Any voluntary agreements of environments that are developed as substitute of new regulations implementation with regulating authorities should also be considered. Other cases against the organization through national and international dispute mechanisms supervised by authorities of government should also be complied within the disclosed information (Bilbao et al. 218). From the evaluation of the case study, it has been ascertained that Timberwell construction has not complied with the environmental regulations. Their activities of clearing the acre of land for constructing the complexes have led to endangering of ecological community. When an organization does not comply with the environmental rules and regulations, it is indicative of the fact thatmanagement ability ensures the confirmation of operations to parameters of certain parameters (Cuomo et al. 2016). However, in certain circumstances and situations, not complying with such regulations can lead to clean up of environmental liabilities that are costly. Social sustainability: Disclosure 401-1 is about the disclosure of information relating to employee turnover and new employee hire. Information that are required to be reported by organization in relation to this disclosure is total rate and number of employee turnover and total rate and number of newly hired employees by gender, religion and age during the reporting period. For the computation of rate of employee turnover and new employee hires, organization should take into account total number of employees at the end of reporting year. It is depicted in the case study that seventeen employees of Timberwell construction have left either for the establishment of their own business or for working for rival company. It can be regarded as higher employee turnover resulting from dissatisfaction and uncertainty among employees. Higher employee turnover can have considerable impact on the productivity of organization. In relation to hiring of new employees, organization should make the implementation of disclosure of recruitment practices (Kiron and Kruschwitz 2015). Disclosure 406-1 deals with the discrimination incidents and corrective actions that should be taken by organization. Organization is required to disclose the information relating to total number of discriminated incidents along with incidents status and actions taken relating to remediation of plans, reviewed incidents and incidents that are not accountable for actions. One of the employees of Timberwell construction was discriminated by co-workers and he was the target of humiliation. Employee filed a workplace harassment claim in the fair Work commission organization received an order updating anti discrimination policy and accordingly providing training to employees. Therefore, in accordance with this disclosure, Timberwell is required to disclose the reviewing of complain that has been lodged in the fair Work commission. Moreover, the actions taken such as updating of anti discrimination policy, which is remediation plan in the process of internal reviewmanagement should also be disclosed in the reporting standard (Grushina 2017). Disclosure 413-1 deals with the operation of organization by engaging local communities, developing programs and assessing the impacts. Organization adhering to this particular disclosure requirement need to report the assessment of social and environmental impact and ongoing monitoring. Development programs of local community based on needs of local communities along with the grievance process of formal local community should also be disclosed (Grushina 2017). According to this disclosure, Timberwell is required to consider the differentiated nature of local communities and taking specific actions for the identification of vulnerable groups. For ensuring effective participation of vulnerable groups, organization is required to make the implementation of differentiated measures (Schneider and Scherer 2015). An organization can use number of tools for engaging communities including the assessment of human and social rights. A diverse set of approaches for properly identifying community characteristics and stakeholders should be undertaken. Timberwell should take measures for reducing the adverse impact of their operations environment and accordingly managing the impacts and compensating local communities. This incorporates several issues such as socio economic status, gender, age and specific vulnerabilities concerning human health (Crane and Matten 2016). Therefore, Timberwell is required to assess the impact of its activities on communitie s and development and implementation of program. Conclusion: From the analysis of case study, it is ascertained that Timberwell construction has not adhered to the reporting standard that has led to declining its performance and increase attrition rate. In order to prepare the sustainability report of organization, it is required comply with several disclosures of the reporting standards of Global reporting initiative. The ongoing cases against the company concerning corruptions, anti discrimination laws and violation of environmental regulations and the actions that are taken against them should form a part of their sustainability report. This particular assessment has focus on material topics that is affecting the organization. The current scenario of Timberwell Construction requires it to adhere to the several economic, environmental and social disclosure requirements that lead to an overall improvement in sustainability position. References: Aguilera, R.V., Desender, K., Bednar, M.K. and Lee, J.H., 2015. Connecting the dots: Bringing external corporate governance into the corporate governance puzzle. The Academy ofManagement Annals, 9(1), pp.483-573. ArAs, G., 2016. A handbook of corporate governance and social responsibility. CRC Press. Bilbao-Terol, A., Arenas-Parra, M., Caal-Fernndez, V. and Obam-Eyang, P.N., 2018. Multi-criteria analysis of the GRI sustainability reports: an application to Socially Responsible Investment. Journal of the Operational Research Society, pp.1-23. Buhr, N., Gray, R. and Milne, M.J., 2014. Histories, rationales, voluntary standards and future prospects for sustainability reporting. J. Bebbington, J. Unerman and B. ODwyer, eds, pp.51-71. Crane, A. and Matten, D., 2016. Business ethics: Managing corporate citizenship and sustainability in the age of globalization. Oxford University Press. Cuomo, F., Mallin, C. and Zattoni, A., 2016. Corporate governance codes: A review and research agenda. Corporate governance: an international review, 24(3), pp.222-241 Du Plessis, J.J., Hargovan, A. and Harris, J., 2018. Principles of contemporary corporate governance. Cambridge University Pr Fernandez-Feijoo, B., Romero, S. and Ruiz, S., 2014. Effect of stakeholders pressure on transparency of sustainability reports within the GRI framework. Journal of business ethics, 122(1), pp.53-63. Grushina, S.V., 2017. Collaboration by design: Stakeholder engagement in GRI sustainability reporting guidelines. Organization Environment, 30(4), pp.366-385. Junior, R.M., Best, P.J. and Cotter, J., 2014. Sustainability reporting and assurance: A historical analysis on a world-wide phenomenon.Journal of Business Ethics,120(1), pp.1-11. Kiron, D. and Kruschwitz, N., 2015. Sustainability reporting as a tool for better risk management. MIT Sloan Management Review, 56(4). Lewellyn, P.G. and Logsdon, J.M., 2016, July. How Sustainability Reporting Is Maturing: A Preliminary Assessment of the Impact of GRIs G4 Guidelines. In Proceedings of the International Association for Business and Society (Vol. 27, pp. 122-132). McAlister, D.T., Marcos, S. and Ferrell, O.C., 2016. Corporate governance and ethical leadership. Business Ethics: New Challenges for Business Schools and Corporate Leaders: New Challenges for Business Schools and Corporate Leaders, p.56. McCahery, J.A., Sautner, Z. and Starks, L.T., 2016. Behind the scenes: The corporate governance preferences of institutional investors. The Journal of Finance, 71(6), pp.2905-2932. Schneider, A. and Scherer, A.G., 2015. Corporate governance in a risk society. Journal of Business Ethics, 126(2), pp.309-323. Tricker, R.B. and Tricker, R.I., 2015. Corporate governance: Principles, policies, and practices. Oxford University Press, USA.

The negative effects of cartoons characters Essays - Brothers Grimm

The negative effects of cartoons characters The characters in cartoons affect the children negatively.Studies show that cartoons,which are based on fighting,jumping,kicking,killing etc., are watched by children .Moreover they may not be able to differentiate the real life.For example,in England a girl was four years old who was affected by favorite cartoon character,Go Diego Go,and she want to swing like this character.She fastened with her hairband and transmitted to her neck.After all she died by drowning.Such as when jerry is fighting with Tom kids like it.Then tehy like Spiderman who can jump from here and there,and also climb any high wall, which is very risk for children .Bec ause sometimes to become a Spiderman kids jump from a high palce like from a chair or bed which is very bad and sometimes they get hurt.Moreover these cartoons characters cause malnutrition.According to research conducted in England some cartoons characters affect negatively children?s nutrition.For example Shrek,Bratz;Simpsons and Pink Panther are used on the package of greasy ,candied,salty etc. Foods.By this way these foods are attracted attention of children and so they want to eat these foods.In conclusion the children imitate cartoons characters and also they are affected badly them.these characters have not positive impact on children.

Nova Placement Test Essay Sample

Nova Placement Test Essay SampleNova Placement Test Essay Sample provides a platform for students who are aspiring to be employed in the development industry. The test is conducted to prepare the students for job interviews and professional interviews and can be used as a part of the Resume development process. While these tests are costly, it provides ample opportunities for the students to earn a certificate or degree after passing the test.Students are supposed to write essays about their experiences in the field of a particular industry after researching what that industry has to offer, how they managed to make a name for themselves in this field, and why their potential employers were impressed with their performance. It is a good idea to know your desired career path and include that information in your essay.There are many online websites that provide assignments on the website, which is called the Nova Placement Test Essay Sample. You can also look at the free sample. There a re very simple tests that are organized into single and multiple choice format. Some of the online sites will provide you with the instructions and have tips regarding the test.This is a great opportunity for you to learn more about the different companies that offer the Nova Placement Test Essay Sample, to determine the types of jobs available for each company, and to find out the best positions for yourself. This website is a great source of information.The Nova Placement Test Essay Sample is created by the Harvard Graduate School of Education and has been used as a basis for past Masters in Education. It is a complex multiple choice and essay-type exam. It includes topics that include interviewing, human resources, finances, ethics, leadership, writing skills, marketing, computers, as well as attention to quality and accountability.To help students prepare for the test, the test is divided into several parts. Each section comprises a quiz which is filled out prior to reading the full test.Before taking the test, it is imperative that you know the possible answers to the questions so that you do not need to revisit the same questions on the test. In other words, do not copy and paste answers from other sources. Some students may require more time to finish the test and will want to take it at the end of the term.If you have taken the Nova Placement Test Essay Sample in the past, do not be discouraged because your chances of being selected to be part of this program are greater than before. A graduate program in education would normally be a four-year program. If you are interested in a certain type of industry, you could end up going to school in such fields.

My Sisters Keeper Book Club Discussion Questions

My Sister's Keeper Book Club Discussion Questions My Sisters Keeper by Jodi Picoult presents a lot of questions for book clubs to discuss. These book club discussion questions on My Sisters Keeper will allow your book club to delve into the issues Picoult raises about family, science and doing the right thing in a hard situation. Book Club Discussion Questions  for My Sisters Keeper Spoiler warning: These book club discussion questions reveal important details about My Sisters Keeper by Jodi Picoult. (Finish the book before reading on!) Reread the prologue to My Sisters Keeper. Who is speaking? Is that who you thought was speaking the first time you read it?My Sisters Keeper is told from many different viewpoints. Why do you think Jodi Picoult wrote it this way? How did hearing from each character change your opinions of them and of the situation?Do you think Sara is a good mother? Do you sympathize with her? How does her martyrdom affect the rest of the family?Discuss the consequences of the trial other than the ruling. In what ways does it force people to deal with issues in their relationships? Sara and Brian? Anna and her parents? Julia and Campbell?Why does Jesse burn things? Is Jesse the opposite of his firefighter father or are they similar? In what ways?Discuss the ways each family member copes with their situation. How are each of their identities affected by Kate? How does this affect Kate?Why did Kate ask Anna to sue for medical emancipation? Was Anna right to listen to her wishes?Do you think it is ethic al to have a designer baby like Anna was? The epilogue talks about how the family moved on. How did they grieve? How did they survive? In what ways did Anna give life back to all of them, not just Kate?Rate My Sisters Keeper on a scale of 1 to 5.

The Feminist Pro-Woman Line

The Feminist Pro-Woman Line The Pro-Woman Line refers to the idea introduced by 1960s radical feminists that women should not be blamed for their own oppression. The Pro-Woman Line evolved out of consciousness-raising and became a significant part of the Womens Liberation movement. The Pro-Woman Argument The Pro-Woman Line sought to explain contradictory behavior. For example, feminists applied it to makeup and other beauty standards. The anti-woman argument was that women participate in their own oppression by wearing makeup, uncomfortable clothes, girdles, or high-heeled shoes. The Pro-Woman Line said that women are not at fault; they just do what they need to do in a world that creates impossible beauty standards. If women are treated better when they wear makeup, and are told they look sick when not wearing makeup, a woman who wears makeup to work does not create her own oppression. She is doing what society requires of her to succeed. During the 1968 Miss America Protest instigated by New York Radical Women, some protesters criticized the female contestants for participating in the pageant. According to the Pro-Woman Line, the contestants should not be criticized, but the society that put them in that situation should be criticized. However, the Pro-Woman Line also argues that women do resist negative portrayals and oppressive standards. In fact, the Womens Liberation Movement was a way to unite women in a struggle they were already fighting individually. The Pro-Woman Line in Feminist Theory Some radical feminist groups had disagreements about feminist theory. Redstockings, formed in 1969 by Shulamith Firestone and Ellen Willis, took the Pro-Woman stance that women must not be blamed for their oppression. Redstockings members asserted that women did not need to change themselves, but to change men. Other feminist groups criticized the Pro-Woman Line for being too simplistic and not leading to change. If womens behaviors were accepted as a necessary response to oppressive society, how would women ever change those behaviors? The Pro-Woman Line theory criticizes the prevailing myth that women are somehow lesser people than men, or that women are weaker and more emotional. Feminist critical thinker Carol Hanisch wrote that women are messed over, not messed up. Women have to make less-than-ideal choices to survive in an oppressive society. According to the Pro-Woman Line, it is not acceptable to criticize women for their survival strategies.

Stem Cell Research Legislation Essay Example | Topics and Well Written Essays - 1250 words

Stem Cell Research Legislation - Essay Example The Stem Cell Research Enhancement Act, aside from its ability to establish potential information for the benefit of the Americans, was hoping from the start to receive financial support from the government, and consensus votes among the legislators in both Congress and Senate (US Congress, 2010, p.9967). However, the Congressional Bill, Stem Cell Research Enhancement Act, vetoed by Bush administration, was highlighting scientific progress which would be under constraint through living up to ethical responsibilities (Rimmer, 2008, p.258). Under this point, stem cell research has difficulty finding funding support from the Federal Government, which leads to varying scrutiny from the point of view of the scientific community. Recently, the stem cell research is heading forward to human embryonic stem cells by viable preimplantation embryos through in vitro fertilization. However, it is not only in the US this substantially receives rejection leading to highly controlled legislative reg ulation, but including in some European countries like Austria, Germany, Ireland, Italy, Lithuania, Norway, Poland, and Slovakia, primarily due to controversial ethical concerns associated with it (Atala, Lanza, Thomson & Nerem, 2010, p.215). However, some countries especially India, Israel, Singapore, China, Australia, Italy, Sweden, United Kingdom and other European countries have already implemented liberal and research-favorable regulatory policies associated with stem cell research (James, 2009, p.6). Unlike the US which is currently struggling to draft regulatory policies, these countries are remarkably looking forward to investigate and know more about the health benefits and great promises of stem cell technology for the humanity. Understanding this will eventually lead someone to think the prevailing legislative state of affairs going on in the US with stem cell research. In addition, some concern on this issue would be in line with knowing where the law on stem cells in th e US is heading in the future considering its highly conservative effort on this matter. As already stated, the prevailing state of affairs concerning stem cell research in the US is quite politically motivated from the point of view of scientific community. However, the federal government on the other hand just like with the stand of Bush administration, would want to emphasize the great influence of science and technology on the humanity together with its huge ethical concerns. In line with this concern, the Obama administration is also considering substantial restriction concerning legislative regulation for stem cells technology and research (Atala, Lanza, Thomson & Nerem, 2010, p.215). From the stand point of scientific community, the restrictions on legislative regulation hinder stem cells researchers to optimize better understanding on stem cells’ potential advantage for the humanity. However, it is clear that the law on stem cells in the US is heading to major progres sion. Just this year, Texas Board approves rules on use of stem cells (Park, 2012). However, there is a great controversy that proliferates upon the emancipation of this ruling. The rules include the use of adult stem cells. However, the great issue of concern at this point is on the safety of using adult stem cells, which at this point has not yet been proven feasible and safe (Park, 2012). So the real issue has

Strategic Retail Management in Competitive Environment Essay

Strategic Retail Management in Competitive Environment - Essay Example Perception of many people from brand name has moved towards product quality cost and service delivered (Experian, 2011). This has motivated several new retailers to enter into the already competitive market. This has raised survival issues for many new and old retailers, and demands for new strategies and activities to sustain their position in the market (Experian, 2011). The culture of buying has shifted largely towards online viewing and ordering. People visiting the store are easy to urge towards company’s product, and they are the ones who gives the company greater revenue than the online buyers (Experian, 2011). However, this ratio has also taken a 180 degree change in many of the top retail stores, including the ones discuss in this paper, where online buyers makes around 80% of the total income of the company (Experian, 2011). 1. Competitive Environment of UK Retail Industry The retail sector of UK is the only largest private recruiter because it employs around three m illion people. This sector covers a prominent percentage of employment in UK because more than half of the UK population work part time in retail stores. The retail industry of UK is immensely supportive for the economy of the region as it generates abundance of revenue to sustain the economical position of UK. Therefore, the in order to evaluate the environment of this sector Porter’s five forces analysis and PEST analysis of the industry are being done (Obitz, 2009). Porter’s Five Forces Analysis of UK Luxury Retail Sector The analysis of the retail industry of UK is significant for accomplishing the purpose of the paper. Therefore, when it comes to analyze the competitive environment of any industry, Porter’s Five Forces Model appears covering all the areas required for evaluating a competitive environment. i. Threats of Substitute The threat for substitute products in the luxury retail market of UK is quite low as non-food items sold by luxury retailers do n ot have major substitutes. This is due to the fact that buyers purchase luxury items as a result of their perceived luxury associated with their purchases and therefore they do not substitute these products. The threat of substitute is not apparent and the actual threat is only limited to the pricing offered by different retailers for similar products (Nwankwo & Gbadamosi, 2011). ii. Threats of New Entrants In the luxury retail side of the market, there are lower threats of the new entrants in the industry. This is due to the high level of barriers for developing brand and then high level of investment is required for developing brand recognition and its positioning in the luxury brand market. It is difficult for new market entrants to offer product differentiation in the cloth retailing and also change buyers’ attitude which keeps them loyal to already existing luxury brands. Moreover, it has been noted in the luxury retail market that existing brands place barriers for the new entrants by increasing their marketing activities and also undertaking other initiatives that could