...
首页> 外文期刊>Engineering Economics >Business Sustainability Assessment: Comparing Results of Two Studies
【24h】

Business Sustainability Assessment: Comparing Results of Two Studies

机译:业务可持续发展评估:比较两项研究结果

获取原文
           

摘要

Business sustainability assessment requires data, which can be gathered from various information sources. Annual statements are frequently used as a data source, because they are considered to be one of the most important means of the company to communicate with various stakeholders. The document is signed by the management of the company, ensuring that the information in the statement is accurate, and because the statements are audited by an independent thirdparty. The research was intended to solve the problem of the lack of information about the content of Lithuanian companies' annual statements from the perspective of corporate sustainability assessment. Thus, two studies were executed, first analysing annual statements of 15 companies, the second analysing the remaining annual statements of 23 companies, to build understanding of what information is available for further studies of business sustainability assessment. The studies encompassed 38 Lithuanian companies, listed in the Baltic main and secondary lists in Vilnius market in NASDAQ OMX, which constituted 100% of companies. As the studies were done in the beginning of 2010, annual statements for 2008 were used. The methods of the research were logical literature analysis, computer assisted quantitative content analysis, comparative analysis. The first part of the paper reviews the research of Lithuanian scientists in the field of sustainable development, and more specifically, various business and industry sectors. The literature review also includes various business sustainability evaluation models, focussing on the structure of the models, the quantity of companies analysed and the sources of data, used in the evaluations. In the second parts of the paper, the model of business sustainability evaluation is briefly described to create the basic structure for the research of annual statements of the companies. The third part describes the methodology of the research: what data was analysed, how it was analysed, the structure of the research. In the fourth part of the article, the results of the study are presented, explaining what information was most often found in the annual statements and how frequently it was found. Eventually, the findings are discussed from the perspective of whether the availability of information is satisfactory to execute corporate sustainability assessment. The model for business sustainability assessment, used in this study, is based on the idea, that companies have an impact on the environment. But it is not always possible to state in advance weather an impact is positive or negative, as it depends on a specific company case analysed. Thus, the model is created grouping the company impacts into positive, negative and situational. Positive impacts cover employee training, employing disabled, employing people with no work experience and elderly ones, workplace safety, family friendly workplace, lab or union existence, taxes paid, salaries paid, profit and donations to charity. Negative impacts cover pollution, product end-of-life pollution, discrimination, corruption, resource depletion, wasted materials, child lab or and fines paid to the government. Situational impacts cover product/service itself, and the delivery of this product or service to the society. The study showed, that the information, present in all the 39 annual statements, is the information about profit, paid taxes, paid salaries, and the product or service the company produces. 82% of the annual statements had the information about employee training, 79% had the information about the materials and resources used, 72% of statements had the information about donations to charities, 69% of statements had information about fines paid, and 67% of annual statements had the information about labour unions. Among the information, that was not found at all in the annual statements is child labour and employing inexperienced, with 0% occurrence, 5% (2 annual statements out of 39) had some information about employing the disabled and corruption. The terms "renewable" and "unrenewable" (Lithuanian equivalents) were found mentioned once each, showing, that the information about renewable resources cannot be found in the statements. From the sustainability perspective, this lack of information greatly limits the possibilities to include renewable resources, as one of the indicators, in business sustainability evaluation. The results show, that because of the lack of some information in the annual statements, either the business sustainability assessment model should be simplified and data, that is not available, should be removed or substituted, or other sources of information (such as corporate websites, press releases or interviews) should be employed to gather the data needed for the evaluation of corporate sustainability. The third possibility is executing empirical business sustainability evaluation studies explicitly stating the limitations- what necessary in
机译:业务持续性评估需要的数据,可以从各种信息源收集。年度报表经常被用作数据源,因为它们被认为是公司的最重要的手段与各利益相关方进行沟通的。该文件是由公司的管理层签署,以确保在声明中的信息是准确的,而且由于报表是由一个独立的第三方审计。这项研究是为了解决缺乏关于立陶宛公司的年度报表,从企业可持续发展评估的角度看内容信息的问题。因此,两项研究执行,首先分析15家公司,第二分析的23家公司,其余年度报表,打造什么样的信息可以为企业的可持续发展评估的进一步研究了解的年度报表。这些研究涵盖38级立陶宛的公司,在NASDAQ OMX,构成公司的100%,在维尔纽斯市场波罗的海主,副列表中列出。由于研究是在2010年初完成,被用于2008年度报表。研究的方法是合乎逻辑的文献分析,计算机辅助定量内容分析,比较分析。本文的第一部分回顾在可持续发展领域的科学家立陶宛的研究,更具体地说,各种商业和工业部门。文献综述还包括各种业务的可持续性评价模型,重点对模型的结构,分析了企业在评估中使用的数据的数量和来源。在论文的第二部分,企业可持续发展能力评价模型进行简要说明创建公司的年度报表的研究的基本结构。第三部分介绍了研究的方法:分析什么数据,它是如何进行分析,研究的结构。在文章的第四部分,研究的结果呈现,解释哪些信息是最经常在年度报表中发现,它是如何经常发现。最终,发现是从信息的可用性是否令人满意执行公司可持续性评估的角度讨论。为企业的可持续发展评估模型,在这项研究中使用,是基于这样的理念,即企业对环境的影响。但它并不总是可能的状态提前天气影响是积极的还是消极的,因为它依赖于一个特定的公司案例分析。因此,在创建模型分组公司的影响为正,负和情境。积极影响包括员工培训,聘用残疾人,用人没有工作经验和老人的人,工作场所安全,家庭友好的工作场所,实验室或工会存在,上缴税金,支付的工资,利润和捐赠给慈善机构。负面影响,包括污染,最终废弃产品污染,歧视,腐败,资源枯竭,浪费材料,儿童实验室或支付给政府的罚款。情境影响覆盖的产品/服务本身,而这种产品或服务于社会的交付。研究表明,这些信息,目前在所有的39个年度报告,是关于利润,上缴税金,支付的工资,以及公司生产的产品或服务的信息。年度报表的82%有关于员工培训的信息,79%的人有关材料和资源使用的信息,报表的72%,有大约捐赠给慈善机构的信息,报表的69%,有大约交罚款的信息,以及67%年度报表的有关于工会的信息。其中的信息,这是不是在所有的年度报表中发现的童工和雇用缺乏经验的,0%的发生,5%(每年2所陈述出来的39)有大约雇用残疾人和腐败的一些信息。被发现的,术语“可再生的”和“不可再生”(立陶宛语当量)每一次提到的,显示出,即关于再生资源的信息不能在陈述中找到。从可持续发展的角度来看,这种缺乏信息极大地限制的可能性,包括可再生资源,作为指标之一,在企业可持续发展评价。结果表明,这是因为缺乏在年度报表的一些信息,无论是企业可持续发展评估模型应简化和数据不可用,应该被移除或替换,或其他信息源(如公司网站,新闻稿或面谈)应被用来收集所需的企业可持续发展的评价数据。第三种可能性是执行经验的业务持续性评价研究明确写明limitations-什么必要

著录项

相似文献

  • 外文文献
  • 中文文献
  • 专利
获取原文

客服邮箱:kefu@zhangqiaokeyan.com

京公网安备:11010802029741号 ICP备案号:京ICP备15016152号-6 六维联合信息科技 (北京) 有限公司©版权所有
  • 客服微信

  • 服务号