Assignment First

澳洲公民权论文怎么写:三重底线

所呈现的环境信息是货币或非货币的组合。近年来,会计师一直在试图将无形的环境信息转化为明确的定量信息。这种环境披露过程对公司可能是有益的或有害的。这取决于公司的主要目标以及他们对利益相关者的欠缺(Savitz,2013)。公司的非财务信息是基于对管理层职责有天生了解的经济和社会表现。企业可持续发展报告与可持续发展实践紧密结合。这些公司鼓励最高管理层确保在满足公司要求的过程中减少环境足迹。许多公司试图坚持三重底线方法。这是一个想法,必须有公司必须达到的底线利润。

澳洲公民权论文怎么写:三重底线

底线的第二个因素是人们的帐户,指的是衡量组织需要维护的社会责任因素。第三个因素是地球帐户(Henriques&Richardson,2013)。这种做法的目的是确保公司满足财务,环境和社会要求的衡量标准。这是平衡计分卡方法的一个特别表现。这种三重底线的做法是在世纪之交取得成功的惯例。经过十年的成本削减过程,有许多隐藏的因素被忽视。这些在近期越来越占主导地位。发达国家的消费者并不了解巴西或印度等新兴国家的企业实践(Govindan,Khodaverdi&Jafarian,2013)。企业报告实践忽视了过度使用自然资源。尽管三重底线的公司惯例已经确立,但报告中的漏洞是需要考虑的问题。

澳洲公民权论文怎么写:三重底线

Environmental information that is presented is a combination of the monetary or nonmonetary. In the recent years, the accountants have been attempting to convert intangible environmental information into definitive quantitative information. This process of environmental disclosure could be beneficial or detrimental to the company. This depends on the primary objective of the company and what they owe to the stakeholders (Savitz, 2013). The nonfinancial information of the company is based on the economic and social performance that is based on the innate understanding of the responsibilities of the management. Corporate sustainability reporting is imperative along with sustainability practices. The companies encourage the top management to ensure that the environmental footprints are reduced in their process of addressing the requirements of the companies. Many of the companies try to adhere to the Triple Bottom line approach. This was forged ahead with the idea that there must be the bottom line profit that must be met by the company.

澳洲公民权论文怎么写:三重底线
The second factor of the bottom line is the people’s account that refers to the measure of the socially responsible factor that the organization needs to be maintained. The third factor is the planet account (Henriques & Richardson, 2013). The aim of this practice is to ensure that the measure of the financial, environmental and social requirements is met by the companies. This is a particular manifestation of a balanced scorecard approach. This practice of triple bottom line is an established practice that has enjoyed success in the turn of the century. After a decade of the cost cutting process, there are many hidden factors that are overlooked. These are becoming increasingly predominated in the recent times. The consumers in the developed countries are not aware of the corporate practices in emerging nations such as Brazil or India (Govindan, Khodaverdi & Jafarian, 2013). The excessive use of natural resources is overlooked in the corporate reporting practices. Even though the corporate practice of Triple Bottom line is well established, the loopholes in reporting are issues that need to be considered.