保護(hù)企業(yè)資產(chǎn)基礎(chǔ)以滿足股東利益

保護(hù)企業(yè)資產(chǎn)基礎(chǔ)以滿足股東利益 Protecting organization’s capital base to satisfy stakeholders

 

但要實現(xiàn)這個目標(biāo)，整合可持續(xù)發(fā)展政策到企業(yè)的設(shè)計和監(jiān)督機制是至關(guān)重要的。

利益相關(guān)者包括股東、投資方、買家、員工、工人、合作伙伴和通過商業(yè)活動影響社會的其他社會人員。

The stakeholders include shareowners, financers, buyers, workers, partners and societies which are impacted by the business activities.

需要指出的是,可持續(xù)發(fā)展不可能由單個企業(yè)實現(xiàn)，也不能通過整個商界實現(xiàn)。隨著可持續(xù)發(fā)展成為現(xiàn)實, 全球經(jīng)濟體的任何參與者，從消費者到政府每個成員都有必要都應(yīng)名表或者遵守這里的規(guī)則，這樣我們才能滿足我們當(dāng)前的需求,并確保我們的子孫后代也能滿足他們的需求。

為企業(yè)考慮:

為企業(yè)考慮-Considerations for the Enterprise:

 

可持續(xù)發(fā)展的含義通常是權(quán)衡企業(yè)發(fā)展和環(huán)境保護(hù)之間的關(guān)系。

可持續(xù)發(fā)展是整體改變這些問題的方式。

企業(yè)可以找出方法達(dá)成以下的所有成就

環(huán)境保護(hù) environment conservation

社會繁榮 social prosperity

經(jīng)濟增長 economic growth
 

可持續(xù)發(fā)展可以成為一個偉大的盈利計劃,因為它將創(chuàng)建對生態(tài)友好和社會繁榮的供應(yīng)商產(chǎn)品的需求從而打開一個全新未開發(fā)市場潛力。

權(quán)衡分析:

 

到企業(yè)的唯一目標(biāo)為股東牟利，而另一些人認(rèn)為應(yīng)該有一個更廣泛的范圍,這個更廣泛的范圍指席卷整個社會和環(huán)境。

 

今天，所有企業(yè)必須在選擇可持續(xù)發(fā)展和財務(wù)健康之間掙扎。

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.

 

準(zhǔn)備今日的領(lǐng)導(dǎo)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.

 

從高管開始領(lǐng)導(dǎo)-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.