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保护企业资产基础以满足股东利益

时间:2015-09-03 12:13来源:www.ukthesis.org 作者:英国论文网 点击联系客服: 客服:Damien
保护企业资产基础以满足股东利益 Protecting organization’s capital base to satisfy stakeholders
 
定义-Defined:

保护企业资产基础以满足股东利益 ,保护和维持世界的自然持续发展,以及为以后的人力资源培养一样。这可以说是可持续发展的一个简单定义。
Protecting an organization's capital base to satisfy the stakeholders along with protection and sustenance of the world's natural and human resources for use in the future can be a simple definition of sustainable development.

但要实现这个目标,整合可持续发展政策到企业的设计和监督机制是至关重要的。
But for this to achieve any results it is essential to integrate sustainable development policies into the designing and monitoring mechanisms of the enterprise.
 
利益相关者包括股东、投资方、买家、员工、工人、合作伙伴和通过商业活动影响社会的其他社会人员。
The stakeholders include shareowners, financers, buyers, workers, partners and societies which are impacted by the business activities.
 
它不仅考虑物质和金融资源,而且还注重人类和自然资源。
It not only considers physical and financial resources but also lays stress on human and natural resources.
 
需要指出的是,可持续发展不可能由单个企业实现,也不能通过整个商界实现。随着可持续发展成为现实, 全球经济体的任何参与者,从消费者到政府每个成员都有必要都应名表或者遵守这里的规则,这样我们才能满足我们当前的需求,并确保我们的子孙后代也能满足他们的需求。
It needs to be noted that sustainable development can not be achieved by a single enterprise in isolation nor can it be achieved by an entire business community. For sustainable development to become a reality it is necessary that every player in the global economy from the consumers to the governments should understand and implement its principles so that we can meet our current needs and ensure that our future generations can meet theirs.
 
为企业考虑:
为企业考虑-Considerations for the Enterprise:
 
可持续发展的含义通常是权衡企业发展和环境保护之间的关系。
The implications of sustainable development are generally a trade off between business growth and environmental protection.
 
可持续发展是整体改变这些问题的方式。
Sustainable development is all about bringing about a overall change in the way these issues are approached.
 
企业可以找出方法达成以下的所有成就
Enterprises can find out ways of achieving all the following achievements
 
环境保护 environment conservation
 
社会繁荣 social prosperity
 
经济增长 economic growth
 
可持续发展可以成为一个伟大的盈利计划,因为它将创建对生态友好和社会繁荣的供应商产品的需求从而打开一个全新未开发市场潜力。
Sustainable development can be a great profit making initiative since it will create demand for providers of eco friendly and social prosperity products thereby opening up a whole new un explored market potential.
 
权衡分析:
 
到企业的唯一目标为股东牟利,而另一些人认为应该有一个更广泛的范围,这个更广泛的范围指席卷整个社会和环境。
 
今天,所有企业必须在选择可持续发展和财务健康之间挣扎。

权衡分析-Tradeoffs to be Analyzed:

There are some who consider an enterprise's sole objective to only make wealth for its shareholders while others think that there should be a much wider scope which engulfs the whole society and environment.
 
All enterprises today have to struggle in choosing between sustainable development and financial health.
 
Also most sustainable development policies are ambiguous for many industries for example it is very difficult to tell what constitutes sustainable development strategies in forestry industry.
 
Current Situation
 
Most executives today believe that sustainable development is a hot topic and represents both threats and untapped potential. There is today a much wider support for sustainable development initiatives in the prevailing business groups but it is essential that these initiatives should be adequately rewarded.
 
There are many business houses that have taken the first steps example 3M, Dow, McDonalds etc. and have shown that sustainable development provides good financial returns.
 
It is important to note that customers today are showing preference towards environmental safe products over other products.
 
准备今日的领导力-Preparing today's Leadership:
 
Sustainable development needs to be integrated with the business policies of an enterprise. This just requires a new approach to existing systems and processes.
 
The most important issues regarding it are
 
Being more accountable to all stakeholders
 
Enhancement of reporting standards
 
Sustainable development policies should be integrated into the MIS used by company executives so that they may easily measure their performance against sustainable development targets and make decisions geared towards achieving them. There needs to be more emphasis given to sustainable development policies in every decision making level.
 
The following steps need to be implemented for sustainable development to be implemented in an enterprise:
 
1. Conduct stakeholder identification:
 
A stakeholder identification and their demand survey is needed so that their needs can be identified correctly and any party isn't missed out which is or considers itself to be indirectly or directly impacted by the enterprise's activities. This step defines the issues of maximum importance, curiosity and details needed by stakeholders regarding the enterprise's sustainable development exercises.
 
An enterprise can exist only in association with the global economy and along with the society in which it operates. In performing its operations, an enterprise must ensure consideration for human prestige, and work for a community where the environmental protection is ensured.
 
At the beginning of the industrial age, company executives were interested only in earning the maximum wealth for their shareholders and owners. Enterprises were not to take interest in any communal or environmental goals. Exploitation of natural resources was a norm everywhere.
 
But today, enterprises operate in a much more complex, and dynamically regulated, atmosphere. Laws and regulations keep a check on their activities, and
 
Ensure that their directors are accountable to a much larger number of stakeholders. Sustainable development enlarges the stakeholder group much more, by encompassing future generations as well as natural resources.
 
2. Establish sustainable development programs and targets:
 
In this step the executives set out the basic virtues that they want their employees to follow regarding sustainable development, and set benchmarks for operational performance.
 
Senior executives are responsible for formulation of a sustainable development policy for their enterprise, and for setting up of specific targets. Sustainable development is much more than just the environment. It should have social elements in it as well, for example removal of poverty and equity in distribution.
 
Executives should embody stakeholder requirements into a policy statement that captures the enterprise's mission regarding sustainable development. This statement would serve as a guide in the planning and implementation process and also put forward values which the executives, workers and other partners such as suppliers are required to strive to achieve.
 
3. Formulate and implement the plan:
 
Transforming sustainable development policies into operationally relevant targets is a major task which will affect the entire organization. It involves bringing about a complete change in the overall corporate culture and employee beliefs, assigning responsibilities and accountability, and putting in place organizational structures, information reporting mechanisms and operational customs
 
These changes are generally so great that a long term plan with yearly targets is generally needed.
 
This type of organizational change needs guidance from top management, the board of directors, the CEO and other top executives who must also be actively involved in the entire process. They must lead by setting their own example, and thereby set the tone for the entire organization.
 
4. Create a supporting corporate culture:
 
To ensure that the organization and its people give their proper backing to the sustainable development programs, a supporting corporate culture is required
 
Implementation of sustainable development policies will probably require managers to bring about a change in their attitudes. This can be achieved only through retraining. For example, some executives may have been trained such that their only responsibility is to maximize the wealth of their shareholders. As a result, they may not understand that sustainable development concepts are a part of a legitimate business objective.
 
5. Establish performance measures and benchmarks:
 
The implementation of sustainable development policies in a successful manner along with preparation of effective reports on progress requires an appropriate means of measuring progress.
 
This required so as to let executives assess performance of their enterprise against external and internal standard benchmarks, using performance measures appropriate for the purpose. Information systems therefore are required to be constantly reviewed, to ensure the important reports are made available to management constantly.
 
6. Provide reports:
 
In this step it requires that the process to develop understandable reports for internal executives and stakeholders, which briefly outlines the enterprise's sustainable development policies and compares the performance against the targets.
 
Directors and top management use internal reports to benchmark and measure performance take decisions and assess the execution of sustainable development policies and strategies. Shareholders, partners, workers, lenders and customers, as well as the entire public, use external reports to measure the performance of an enterprise, and to lay blame on the directors and top management for the financial, social and environmental policies of sustainable development.
 
7. Enhance internal monitoring processes
 
On a continuing basis it is always important to create mechanisms to aid directors and top executives in ensuring that the sustainable development policies are continuously being implemented as planned.
 
Performance monitoring is a well established and an important feature of the management process. In many fields, it is directly related to reporting. The key to the effectiveness of any system is whether the executives monitor operations and results on a continuous and ongoing basis.
 
Monitoring can be in many forms, such as:
 
Reviewing the reports prepared and submitted by middle level managers;
 
Making on the site visits of operating sites while operations are in progress and observing employees going about their duties;
 
Holding regular summits with the subordinate managers to review reports and get inputs on how best can the procedures and reporting mechanisms might be improved for th e good;
 
Implementing and executing an environmental audit program.
 
从高管开始领导-Leadership from Top Executive:
 
Establishing and sustaining sustainable development policies requires leadership from top executives, and their full commitment.
 
1. The board's role: It is the role of the board to monitor the implementation of sustainable development policies. The board should obtain regular reports, and should be held accountable for the company's progress against these targets.
 
2. Self-assessment: This deals with all the issues and steps that have to be performed to determine the enterprise's current standing with regard to sustainable development.
 
3. Deciding on a strategy: The top management should perform a comparison of their enterprise with respect to other companies in the same sector and on the basis of such comparisons a strategy should be formulated which would be practical.
 
4. Strategy implementation: Detailed plans regarding operations, MIS, reporting etc should be prepared in consultation with workers and specialists.
 
5. Small business and private company considerations: Small business who lack expertise in implementing sustainable development policies should get help from industry associations.
(责任编辑:charlie)


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