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Report格式-可口可乐和百事可乐的生态审计报告。这篇留学生Eco Audit Report主要内容是讲述在世界经济快速增长的过程中，环境可持续性、企业社会责任和社会会计成为当前组织的核心因素。可口可乐和百事可乐都是世界知名的美国饮料品牌。可口可乐是世界上最大的饮料公司，在200多个国家和市场提供起泡饮料、运动饮料和食品。Report范文中在另一方面，百事可乐在便利小吃、食品和饮料方面也是世界领先者，是可口可乐的主要竞争对手。作为一家全球性公司，他们投资于创新以实现可持续性，并编制可持续性报告。对于可口可乐的可持续性而言，它将在世界上产生积极的影响。此外，Report格式范文提出”百事是有目的的业绩和投资于可持续增长“。这些报告为公司提供了社会和环境可持续性以及社会核算的方法。因此，对两家公司可持续发展报告的评估对所有利益相关者和社区都至关重要。下面就来一起看一下Report格式范文的全部内容。 
Report格式
During the rapid growth of the world economy, environmental sustainability, corporate social responsibility and social accounting become the core factors for current organization. Coca-Cola and Pepsi are both well-known America beverage brands in the world. Coca-cola is the world’s largest beverage company which provides sparkling, sports drinks and food in over 200 countries and markets (The Coca-Cola Company 2010.). On the other hand, Pepsi is also a world leader in convenient snacks, foods and beverages which is the major competitor to Coca-Cola (PepsiCo Inc 2010). As a global company, they invest in innovation to achieve sustainability and produce the sustainability report. For the sustainability of Coca-Cola, it is to make a positive difference in the world (The Coca-Cola Company 2010). Besides, ”Pepsi is performance with purpose and investing in sustainable growth“ (PepsiCo Inc 2010). The reports provide the companies approaches to social and environment sustainability and social accounting. Therefore, the evaluations of the two companies’ sustainable reports are critical to all stakeholders and communities.
Aim of the report 报告的目的
本报告旨在为可口可乐和百事可乐编制一份生态审计报告。本报告旨在评估两家公司的可持续发展报告，并比较公司的社会会计方法。
The purpose of this report is to develop an eco-audit report for Coca-Cola and Pepsi. The report is to evaluate the sustainable report of the two companies and compare the company approaches on social accounting.
Scope of the report 报告的范围
该报告将主要讨论社会会计的概念，可口可乐和百事可乐在社会会计方面的比较。它将把主题分为两部分。每个部分将在报告中详细讨论。
The report will mainly discuss the concept of social accounting, comparison of Coca-Cola and Pepsi on social accounting. It will structure the topics into two parts. Each part will detail discuss in the report.
Source of information 信息来源
该报告将主要讨论社会会计的概念，可口可乐和百事可乐在社会会计方面的比较。它将把主题分为两部分。每个部分将在报告中详细讨论。
The source and information is mainly come from Internet and external textbooks. It will combine texts and journal articles.
DEFINE AND EXPLAIN THE CONCEPT OF ”SOCIAL ACCOUNTING“定义和解释”社会会计“的概念
Definition of social accounting 社会会计的定义
正如Ghosh（n.d.）所定义的那样，社会会计是指开发计量系统，以监控内部或外部商业活动对非货币单位利益相关者的社会和环境影响。社会会计关注的是组织绩效以及参与社会和环境活动的情况。它包括组织参与和贡献的所有详细活动。社会会计与可持续发展报告相同，用于确定和衡量公司的社会贡献，确定社区和社会部门的公司战略¼Œ提供公司目标、政策和社会目标绩效的相关信息。社会会计的概念是在经济增长的背景下，由社会、社区和利益相关者共同发展起来的。它刺激了更密集的商业活动和生产，从而导致环境破坏，如来自不断增加的制造厂的水和空气污染。随着人们对可持续性的日益关注，组织在社会和环境问题上的行为是继盈利能力之后的重要组成部分。社会会计的目的是为利益相关者提供机会，了解组织在可持续发展方面的工作方式或态度。因此，许多公司提供可持续发展报告以赢得声誉并履行企业社会责任。
As the Ghosh (n.d.) define that, social accounting means the development of a measurement system to monitor the internal or external business activities on social and environmental impacts to stakeholders with non-monetary units. Social accounting is concern of the organization performance and involvement in the social and environmental activities. It includes all the detail activities participation and contribution from organization. Social accounting is same as the sustainability report to identify and measure the social contribution of the company, determine the company strategies on the communities and social segments¼Œprovide relevant information of firms goal, polices and performance to the social goals (Ghosh n.d.). The concept of social accounting is developed by the social, community and stakeholder which under the economic growth. It stimulates more intensive business activities and productions which causes the environmental damage, such as water and air pollutions from the increasing manufactories. For the increasing concern of sustainability, organization behaves in the social and environmental issue is the significant component after profitability. The intention of social accounting is provide a chance for stakeholders to understand the ways or attitudes of the organization work in sustainability. Therefore, many of the companies provide the sustainability report to earn the reputation and fulfill the corporate social responsibility.
The principles of ”good“ social accounts and global standards ”良好“社会账户的原则和全球标准
为保持社会会计的质量，有五项基本原则可供实践。这五项原则是完整性、可比性、规范性、外部验证和持续改进。第一个原则是完整性。为了提供一份报告，它应该涵盖组织活动的所有领域，而不是积极的部分。公司总是选择有利的业绩参与报告。报告只涵盖了积极的一面，将失去现实。公司通常会隐藏不利信息，因为这会降低公司声誉，暴露公司的弱点。第二个原则是可比性。报告的评估应可供比较，适用于不同时期和国家的外部验证和全球标准。在全球化的背景下，目前的组织不仅仅是与一个地区打交道，而是寻求向世界的市场扩张。因此，全球标准报告将便于不同国家进行比较和评估。可比性报告对于业务扩展和可持续性概念的表达至关重要。出于监管原则，报告应符合政府和公司提供的所有政策和法律。应避免不恰当的条款和违法因素。此外，外部验证是关于外部人员有权验证报告发布的真实性。利益相关者有权评估报告并增加确定性。最后一个原则是持续改进。社会会计也是反映公司业绩不足和不足的一种方法，鼓励公司改进。持续改进可以使公司保持在高竞争水平。
To maintain the quality of social accounting, there are five basis principles to practice. The five principles are completeness, comparability, regulation, external verification and continuous improvement. The first principle is completeness. To provide a report, it should cover all the areas of the organization’s activities rather than the positive parts (Crane & Matten 2007). Company always selects the favourable performance to involve in the report. The report only covers the positive side will lose the reality. It is common for company hiding the unfavourable information because it will reduce company reputation and expose the weakness. The second principle is comparability. The assessment of the report should be available to comparable, suitable for the external verification and global standard in a different periods and countries (Crane & Matten 2007). Under the globalization, the current organization is not only deal with one region and looking for the market expansion to the world. Therefore, the global standard report will be easier for different countries to comparison and assessment. The comparability report will be critical for the business expansion and expression of sustainability concept. For the principle of regulation, the report should conform to all the policies and laws which provided by government and company. It should avoid the inappropriate terms and illegal factors. Beside, the external verification is about the outsiders have the right to verify the reality of the report publishing (Biz/ed n.d.). Stakeholders have power to evaluate the report and increase the certainty. The final principle is continuous improvement. Social accounting is also a method to reflect the insufficient and deficient company performance which encourages the company improvement (Crane & Matten 2007). The continuous improvement can maintain the company in a high competitive level.
除了这些原则之外，全球标准的采用也使报告更具可比性。全球标准涉及审计和报告两个方面。正如Crane&Matten所说，”审计是关于全球工作场所标准，即SA 8000，其中包括工作时间、歧视和独立认证审计师“。由于SA 8000以国际劳工组织核心公约、联合国公约和ISO式管理体系的原则为基础，因此它适用于所有工业部门，以衡量其在供应链中的绩效和责任。SA 8000根据全球资格保护工作场所的劳工和人权。对于报告，G3指南中的全球报告倡议（GRI）是当前公司在其可持续性报告中普遍采用和接受的。根据Crane&Matten（2007年，第217页）的解释，”GRI作为一种全球报告标准，为经济、社会和环境绩效的自愿报告创建了一个共同框架——可持续性的三重底线“。”G3指南是GRI可持续性报告的框架，涉及在重要性、利益相关者包容性、可比性和可靠性方面定义报告的原则“。它确保报告内容和质量达到标准水平。还有其他一些全球社会会计准则。《原则》和《全球标准》以专业和可比的水平编制了社会会计报告。
Beside the principles, the adoption of global standards is making more comparable to the report. The global standards involve two aspects which are auditing and reporting. As Crane & Matten (2007, p.217) claim that, ”Auditing is about the global workplace standard, SA 8000, which cover the working hours, discrimination and independent accredited auditors“. For SA 8000 is grounded on the principles of core ILO conventions, UN Conventions, and an ISO-style management system, it is applicable to all industrial sectors to measure their performance and responsibly in supply chains (Social Accountability International n.d.). SA 8000 protects the labour and human right in workplace under the global qualification. For reporting, the Global Reporting Initiative (GRI) of G3 Guideline is common adopted and accepted by the current company to their sustainability report. According to Crane & Matten (2007, p.217) explain that, ”GRI as a global reporting standard, which create a common framework for voluntary reporting on economic, social and environmental performance triple bottom line of sustainability“. ”G3 Guidelines are framework of GRI Sustainability Reporting and involve the principles to define report in materiality, stakeholder inclusiveness, comparability and reliability“ (Global Reporting Initiative n.d.). It ensures the report content and quality in a standard level. There are still some of the other global standards for social accounting. The principles and global standards develop the social accounting report in a professional and comparable level.
CRITICAL EVALUATION THE SOCIAL AND ENVIRONMENT REPORTS OF COCA-COLA AND PEPSI 对可口可乐和百事可乐的社会和环境报告进行批判性评价
Coca-Cola on social accounting 可口可乐的社会会计
Coca-Cola is the world leading company in food and beverage industry. As the leading stage, there is a huge responsibility to establish a positive and active image in social and environmental sustainability. ”Coca-Coal believes that investing in the economic, environmental and social development can assist the business grow“ (The Coca-Coal Company 2010). ”The value of Coca-Cola is to make a positive difference in the world through redesign the living way to driving business growth and creating a sustainable world“ (The Coca-Coal Company 2010). The organization value is concern on the personal health and green living. Meanwhile, Coca-Cola contains seven core areas to business sustainability which is more particularities than Pepsi. It includes ”Beverage Benefits, Active Healthy Living, Energy Management and Climate Protection, Community, Sustainable Packaging, Water Stewardship and workplace“ (The Coca-Coal Company 2010). Each areas provide different extend of the sustainable actions. The targets of sustainability from 2008 to 2009 are included in the report. However, Coca-cola only mentions the achieved targets and performances, such as reduce the water and energy rate, and open the world largest PET recycling plant for reusing the bottles (The Coca-Coal Company 2010). Moreover, the large part of the report is about the company’s future targets, innovations and plans in sustainability for the next four years. The actions taking in the sustainability are quite similar with Pepsi in such areas. For instance, it provides the sugar free drinks and footprint reduction. The company report commit to the principles of the United Nations Global Compact, against the Global Reporting Initiative (GRI) G3 guidelines and CEO Water Mandate (The Coca-Coal Company 2010). Coca-Cola more participates in environmental and governance, commitments and engagement sections which will provide the full GRI G3 Report in late year (The Coca-Coal Company 2010). To increase transparency of the report, company invites the Board of Directors and BECO Verification Statement as the members are not employees, to supervise the ethics and information certainty (The Coca-Coal Company 2010). It ensures that the report is high level of compliance to the standards. Social accounting is part of the business goals and strategy in Coca-Cola.
Pepsi on social accounting 百事可乐的社会会计
”Pepsi as a world beverage company, they promise to deliver sustainable growth by investing in a healthier future for consumers, planet and communities“ (PepsiCo Inc 2010). The continuity of sustainable growth and positive impact in the environment are the major value in Pepsi. Pepsi develop their responsibilities and commitments into human, environmental and talent sustainability. According to the PepsiCo Inc (2010), ”the human sustainability aims to encourage people to live healthier by addressing diverse and complex global nutrition needs“. For example, reduce the average sugars amount and eliminate the direct sale of full-sugar soft drinks to school (PepsiCo Inc 2010). However, Pepsi always face the challenge in the high sugar and calorie on their products. To deal with this problem, the purpose of human sustainability is concentrate on the nutrition by adopting the global nutrition standards and natural ingredients. Pepsi work hard to control the nutrition and make their products healthier. For the environmental sustainability, ”Pepsi continues to innovate and efficient use of land, energy, water and packaging in operations for protecting the natural resources“ (PepsiCo Inc 2010). Pepsi take action to minimize footprint, achieving positive water balance and moving toward zero landfill within 10 years (PepsiCo Inc 2010). The environmental sustainable goals are realistic and attainable for company. Pepsi receive the Environmental Excellence Award from the U.S. Environmental Protection Agency leadership and 2010 Global Water Awards with ”Environmental Contribution of the Year“ (PepsiCo Inc 2010). Nevertheless, some environmental goals are also involve in the Coca-Cola sustainable report, such as package re-design and reduce carbon footprint. Talent sustainability is the last responsibility area cover in the report. ”Pepsi continues to remain the highly skilled, diverse workforce and provide a safe and healthy workplace“ (PepsiCo Inc 2010). Workers are the asset for company to success. Pepsi spend a lot of resources in workers’ health and associate with different management levels to achieve the sustainable growth. Pepsi uses G3 Guidelines of GRI without disclose the entire report. The sections of Pepsi’s GRI report are not mention in the sustainable report and difficult to do the comparison. The level of the compliance to the standards is uncertain. Pepsi set up many goals and commitments in human, environmental and talent sustainability for the coming years. Pepsi will try to meet the targets base on these three areas. The result can only see in the future.
Compare and Contrast of Coca-Cola and Pepsi on social accounting 可口可乐和百事可乐在社会会计方面的比较与对比
Coca-Cola and Pepsi are the competitors in the food and beverage industry. Both of them are produce the sustainable report with similar content and standard. However, Coca-Cola provide a more complete and comprehensive report than Pepsi. The value of Coca-Cola in sustainability is to invest social and environment for changing the people’s living style to create a sustainable future and business growth. They believe that change of the personal life style and live positive are the best ways to establish a sustainable world which include seven core areas in sustainable issues. In contrast, Pepsi aim at place the positive environmental impacts to achieve the sustainable growth. Sustainable growth is concentrate on the human, environmental and talent. The value and area concern of the stakeholders are more general than Coca-Cola. For the target setting, Coca-cola mentions the achieved targets from last years in the report. Although it only picking the achieved targets and hiding the unattained targets, it still provide the information for stakeholders to know what the company successfully do in the sustainability. Besides, Pepsi just involve the upcoming goals and commitments in the report. It did not include any previous targets. Stakeholders will be questionable to the success or failure of the last targets. Coca-cola is setting the report for four years which is appropriate for the rapid changing world. For Pepsi, there is not including a concrete time in the report and setting as a long term plan. Sustainability plans and targets should be up-to-date and verify during a period of time. On the other hand, both of Coca-Cola and Pepsi are using the G3 Guidelines in GRI. Coca-Cola discloses their GRI report with the sections or indicators in such areas. Unfortunately, Pepsi is not public their GRI report to make the comparison. In addition, they also listed in the Dow Jones Sustainability World Index and Sustainability North America Index. However, Coca-Cola also commits to the UN Global Compact and CEO Water Mandate set of principle in human right and implementation of water respectively (The Coca-Coal Company 2010). Compare to Pepsi, Coca-Cola have high level of the compliance and transparency to the global standards. Both Coca-Cola and Pepsi are embedding the environment sustainable into the integral part of the business operation and mission.
CONCLUSION 结论
After critical evaluation of Coca-Cola and Pepsi on social accounting report, it can be concluded that:
Social accounting is a measurement system to monitor the company performance and involvement in social and environment. The five good principles, SA8000 and GRI as the global standards develop a professional and comparable social accounting report.
Social accounting on Coca-Cola is better than Pepsi. The report of Coca-Cola is more complete, comprehensive and transparency compare with Pepsi. Coca-Cola develops seven core areas in sustainability which is more specific than Pepsi. The timeframe and targets are clearly mentioned in the report. It against the GRI, United Nations Global Compact and CEO Water Mandate as the global standard and invite the Board of Directors and BECO Verification Statement which provide the report in good principles of social account and global standards.
Pepsi on social accounting is more general than Coca-Cola. The value of company is to achieve the sustainable growth. Pepsi is insufficient to concern in human, environmental and talent sustainability. Also, the previous targets and GRI report are not disclosed in the report. The sustainable targets and actions are set as a long time plan without a concrete timeframe. Nevertheless, Pepsi also against the GRI similar with Coca-Cola.
RECOMMENDATION 建议
It is recommended that:
Coca-Cola and Pepsi can develop industry-specific agreement to work together in the sustainable issues. They can establish codes of conduct or practices to the particular areas. For example, industry-water or workplace agreement.
Coca-Cola can disclose the ongoing targets in the report for letting the stakeholders know the targets progress. Under the faster changing world, it should regular review and modify the report on every year. It can keep the targets up-to-date.
Pepsi should increase concern areas and more specific. The report can involve the processing and achieved targets. In addition, it should set a concrete timeframe to the report, such as two or five years. Pepsi should disclose GRI report and invite external audits to verify the report for enhancing the transparency.
Report格式范文总结可口可乐和百事可乐可以达成行业特定协议，共同解决可持续发展问题。他们可以针对特定领域制定行为准则或实践。例如，工业用水或工作场所协议。报告提到可口可乐可以在报告中披露持续的目标，让利益相关者了解目标进展情况。在快速变化的世界下，它应该每年定期审查和修改报告。它可以使目标保持最新。百事可乐应该增加关注领域和更具体的内容。报告可以涉及处理和实现的目标。此外，它应该为报告设定一个具体的时间框架，例如两年或五年。Report格式范文建议百事可乐应披露GRI报告，并邀请外部审计来验证该报告，以提高透明度。本站提供各国各专业Report写作指导服务，如有需要可咨询本平台。
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