代写文章：公司CSR报告实践的批判性分析
伍尔沃斯的价值观专注于责任、信任和诚信，因此，企业可持续实践的基本基础从一开始就存在。Woolworths考虑在可持续发展战略中建立一个强有力的治理框架，并赢得了包括以下几个奖项(Woolworths Limited, 2015b):
2008年和2010年澳大利亚食品和杂货理事会颁发的最佳领导奖
ACCA颁发的2008年和2009年可持续发展报告奖
2009年和2010年Banksia进入大型企业类别决赛
伍尔沃斯理事会负有管理可持续发展议程的最终责任。根据可持续发展的目标以及政策和监管的变化(Woolworths Limited, 2015b)，集团经理可持续性每月向董事会报告组织的整体绩效。重点是发展机遇和风险。根据可持续发展策略的关键关键绩效指标、出现的问题以及对声誉和品牌的相关影响，我们按季度进行了一系列的正式陈述。即使公司的可持续发展战略主要关注环境问题，负责的经理也要对确定这些可持续发展问题的重要性进行评估。在这一评估中，Woolworths对材料、推动解决方案或提供差异化视角的机会、或在考虑领导力和透明度时保持领导地位的需求具有直接影响(Klettner et al.， 2014)。这将包括为与材料有关和其他与可持续性有关的目标、承诺和倡议改进战略的需要。实施可持续性战略对实现各种社会、环境和财政利益以及各种问题具有重要意义。这些在CSR的年报中都有明确的报告。报告还着重描述了伍尔沃斯应对社区问题的反应和行动，比如负责任地销售酒精、转基因食品和塑料袋。
Woolworths的可持续发展战略包括2015年的目标和承诺，以及每年编制企业责任报告的承诺，以确保每个利益相关者都保持透明度和问责制(Woolworths Limited, 2015b)。为向准备就绪者提供信心，《全球报告倡议》的可持续性报告准则提出了可持续性报告，进一步确保了外部核查。Woolworths 2014年CSR报告已经达到了最初的承诺，明确总结了Woolworths相对于实际目标的绩效，解释了关键的差异。在公司努力更好地理解可持续发展的关键风险和机遇的同时，对一些初始目标进行了返工。报告在许多领域保持了其定性属性，但与关键战略有明确的一致性(McGraw和Dabski, 2010)。综上所述，可以说公司在CSR报告实践中或多或少是有效的。
代写文章：公司CSR报告实践的批判性分析
The values of Woolworths are focused on accountability, trust and integrity, and hence the fundamental bases for sustainable practices of the business are in place since the very beginning. Woolworths considered establishing a strong framework of governance across the strategy of sustainability, winning several awards that include the following (Woolworths Limited, 2015b):
Leadership Award for 2008 and 2010 by the Australian Council of Food and Grocery
Sustainability Reporting Award for 2008 and 2009 by ACCA
Banksia Finalist for 2009 and 2010 under the category of large business
The Board of Woolworths holds the ultimate responsibility for governing the agenda of sustainability. The Group Manager Sustainability has been reporting to the Board of Directors on the overall performance of the organization on monthly basis in accordance with the targets of sustainability along with the policy and regulatory changes (Woolworths Limited, 2015b). The key focus is on the development of opportunities and risks. A number of formal presentations are made on quarter basis in accordance with the key KPIs of sustainability strategy, emerging problems and related effect on reputation and brand. Even though the sustainability strategy of the company has predominant focus on the issues of environment, the manager responsible also undertakes assessment of materiality for identifying those issues of sustainability. Under this assessment, Woolworths has a direct impact of material, an opportunity of driving solutions or offering a differentiated perspective, or needs for remaining a leader when considering leadership and transparency (Klettner et al., 2014). This will be inclusive of the need to refine the strategy for material related and other sustainability related targets, commitments and initiatives. Implementing the strategy of sustainability has been significant for delivering various social, environment and financial benefits, along with issues. These are reported clearly in the annual report of CSR. The report also focuses on describing the response and actions of Woolworths for addressing issues of community like responsibly selling alcohol, GM food, and plastic bags.
The sustainability strategy of Woolworths included targets and commitments for the year 2015, along with a commitment of preparing the report of corporate responsibility every year for ensuring that transparency and accountability is maintained for each and every stakeholder (Woolworths Limited, 2015b). For the provision of confidence to the ready, there is reporting of sustainability with respect to the Sustainability Reporting Guidelines of Global Reporting Initiative, further ensuring external verification. The CSR Report of Woolworths for the year 2014 has met the initial commitments, with a clear summary on the performance of Woolworths against the actual set of targets, explaining the key variance. Rework has been done on some of the initial targets while the company strives on obtaining a better understanding about the key risks and opportunities of sustainability. The report has maintained its qualitative attributes in a number of areas, but there is a clear alignment with the key strategies (McGraw and Dabski, 2010). Overall, it can be stated that the company is more or less effective in the practices of CSR reporting.
