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Case Study范文-强生公司：可持续发展报告案例研究。本文是一篇留学生Case Study案例范文，本文的目的是证明可持续性报告可以证明对组织有利，并且随着越来越多的利益相关者寻求所有商业事务的透明度，可持续性报告越来越受欢迎。可持续发展报告“SDR”可以大大提高组织的声誉，因为它向利益相关者说明业务指标如何支持高管使用的“修辞”。Case Study范文提出SDR本质上向利益相关方和消费者证明了公司的具体表现。另一方面，如果一家公司做得不好，SDR让该组织有机会解释原因并概述其将采取的积极措施。本质上，它有助于展示组织如何管理风险并寻求持续的流程改进。此外，案例范文指出它有助于吸引更多寻求“长期”视野的股东，这有助于创造财务价值。通过准确观察组织的表现并了解组织未来的计划，这有助于培养股东/消费者的信任，并有助于确保长期忠诚。下面就一起参考这篇Case Study案例范文的全部内容。 
Question 1:
Sustainability reporting can prove advantageous for organizations and is becoming increasingly popular as more and more stakeholders are seeking transparency of all business affairs. Sustainable Development Reporting, “SDR” can go a long way to enhance the reputation for organizations as it dictates to stakeholders how business metrics back up the “rhetoric” utilized by executives (Borkowski et al, 2010, pg. 2) SDR essentially proves to stakeholders and consumers exactly how the company is performing. On the other hand, if a company is not doing well – SDR gives the organization a chance to explain why and outline the positive steps it will take towards improvement. Essentially, it helps to show how the organization manages risk and seeks continuous process improvement. Additionally, it helps attract more shareholders that are seeking “long-term” horizons, which can help to create financial value. (Borkowski et al, 2010, pg. 2) By seeing exactly how an organization is performing and understanding how the organization plans to proceed in the future, this helps to foster trust with shareholders/consumers and helps to ensure long-term loyalty.
Some disadvantages/challenges of sustainability reporting come with being transparent on all business processes. As mentioned above, it is far more difficult for an organization to fully report its processes if the metrics are bad. This may cause them to lose shareholders, lose trust, etc. Ultimately, however, it does allow them to take advantage of the situation and prove to the shareholders exactly how the company will seek improvement. This is far better than news of the poor performance leaking and spreading before the company has a chance to explain. This becomes a Public Relations issue and can be disastrous to the organization’s reputation. Additionally, SDR takes a lot of time. Management must decide “what activities need to be measured and identify the best metric for measurement” (Borkowski et al, 2010, pg. 4) This is not clear-cut and can cost the organization a lot of money through time spent working on the SDR. Ultimately, the business must see this time spent as an investment into their future.
可持续性报告的一些缺点/挑战来自所有业务流程的透明性。如上所述，如果度量不好，组织要完全报告其流程要困难得多。这可能导致他们失去股东、失去信任等。然而，最终，这确实允许他们利用这种情况，向股东证明公司将如何寻求改进。这远远好于在公司有机会解释之前，业绩不佳的消息泄露和传播。这会成为一个公共关系问题，并可能对组织的声誉造成灾难性影响。此外，SDR需要大量时间。管理层必须决定“需要测量哪些活动，并确定最佳测量指标”。这一点并不明确，并且可能会通过花在SDR上的时间使组织花费大量资金。最终，企业必须将这段时间视为对未来的投资。
Johnson & Johnson’s 2017 Health and Humanity Report addresses several areas regarding sustainability. Some areas that stand out when reviewing the document are: “25% of the Company’s electricity use is from renewable energy sources,” “51% of supplier spend representatives are enrolled in sustainable procurement program,” the company’s Sweden location achieved carbon neutral status “for all energy sources across manufacturing, R&D, and warehouse facilities” etc. (Johnson & Johnson, 2017, pg. 7). Johnson & Johnson is ultimately driven by their “credo” that inspires them to “put the needs and well-being of the people” they “serve first” (Johnson & Johnson, 2017, pg. 7). Putting people first is what drives all their sustainability reporting, as the case states the order of stakeholders, they address are the “customers, employees, community and then the shareholders” (Borkowski et al, 2010, pg. 8). The five main topics that J&J focuses on are the following “Better Health for All, Innovation, Our People, Environmental Health, and Responsible Business Practices” (Johnson & Johnson, 2017, pg. 11). The H&H report goes on to detail each of these areas and how the company is striving to meet goals for them.
强生公司2017年健康与人类报告涉及可持续性的几个领域。在审查该文件时，一些突出的领域是：“公司25%的用电量来自可再生能源”，“51%的供应商支出代表参加了可持续采购计划”，“公司在瑞典的位置实现了“制造、研发和仓库设施所有能源的碳中和的状态”等。。强生公司的“信条”最终激励他们“将人民的需要和福祉放在首位”。将人放在首位是推动其所有可持续性报告的原因，正如案例所述，利益相关者的顺序是“客户、员工、社区，然后是股东”。强生关注的五大主题是“人人享有更好的健康、创新、我们的员工、环境健康和负责任的商业实践”。H&H报告接着详细介绍了这些领域以及公司如何努力实现这些领域的目标。
Question 2:
Johnson & Johnson reports annually on all their progress, which includes an independent review “and assurance of progress and associated data” (Johnson & Johnson, 2017, pg. 8). As mentioned above, the “priorities” (which can be seen as drivers) are “Better Health for All, Innovation, Our People, Environmental Health, and Responsible Business Practices” (Johnson & Johnson, 2017, pg. 11). Within these 5 sections are specific topics (such as Climate & Energy, Waste, Corporate Governance, etc.) that ultimately align with their Health for Humanity Report. These topics are also classified into which value chain stage they belong to (such as R&D, Raw Materials, Manufacturing, etc.). Johnson and Johnson’s Health for Humanity 2020 Goals are considered their “Key Performance Indicators of our citizenship and sustainability approach and have processes in place to measure and track progress” (Johnson & Johnson, 2017, pg. 11). Each topic presented has an overarching goal, followed by the targets for how to achieve it (such as donating specific amounts of vaccinations, activate partnerships, reduce carbon emissions by specific amounts, etc.). Progress made each year is measured against the goals set to achieve by 2020. (The line items even identify whether they are on track or not). Specific percentages and costs are identified. (Example – their target of increasing recyclability of consumer packaging to a specific target is off track.)
强生公司每年报告其所有进展情况，包括独立审查“并保证进展和相关数据”。如上所述，“优先事项”（可被视为驱动因素）是“人人享有更好的健康、创新、我们的员工、环境健康和负责任的商业实践”。在这5个部分中，有一些具体的主题（如气候与能源、废物、公司治理等），这些主题最终与《人类健康报告》保持一致。这些主题还被划分为它们所属的价值链阶段（如研发、原材料、制造等）。强生公司的2020年人类健康目标被视为其“公民身份和可持续性方法的关键绩效指标，并制定了衡量和跟踪进展的流程”。每个主题都有一个总体目标，然后是如何实现该目标的目标（如捐赠特定数量的疫苗、激活伙伴关系、减少特定数量的碳排放等）。每年所取得的进展都是根据到2020年所设定的目标来衡量的（行项目甚至可以确定它们是否在轨道上）。确定了具体的百分比和成本。（例如——他们将消费者包装的可回收性提高到特定目标的目标偏离了轨道。）
Throughout the Sustainability Report, specific GRI identifications are listed. Examples include “GRI-102-43″ “GRI-102-18″ “GRI 102-19,” etc. When looking these up, they identify things like “Approach to Stakeholder Management” “Governance Structure” “Delegating Authority,” etc. (GRI, 2016). Essentially, these identify the GRI standard that the specific section corresponds to. As stated in the case, GRI lists help them to be able to coordinate what they are reporting and “provide consistency” on what is reported year to year. (Borkowski et al, 2010, pg. 10) Ultimately, they attempt to align their report with GRI standards as much as possible, but do not solely follow them. Table 3 of the case gives examples of sustainability metrics to “measure inputs, processes, outputs and outcomes” (Borkowski et al, 2010, pg. 5) Johnson & Johnson’s sustainability metrics, when broken down in their 2020 goals, are much more specific in nature, and are ultimately driven by their business interests.
在整个可持续性报告中，列出了具体的GRI标识。示例包括“GRI-102-43”、“GRI-02-18”和“GRI 102-19”等。在查找这些示例时，它们确定了“利益相关者管理方法”、“治理结构”、“授权”等内容。从本质上讲，它们确定了特定章节对应的GRI标准。如本案例所述，GRI列表有助于他们协调报告内容，并在每年报告的内容上“提供一致性”。最终，他们试图尽可能使其报告与GRI标准保持一致，但并不完全遵循这些标准。案例表3给出了可持续性指标的示例，以“衡量投入、过程、产出和结果”。强生公司的可持续性指标在其2020年目标中细分后，在性质上更加具体，最终由其商业利益驱动。
Question 3:
Although the use of an accountant may not seem like the obvious place to start with an organization’s efforts to become sustainable, this role is still very important. Managerial accountants measure “the full costs of a firm’s products and services and to correctly assign them to the appropriate parts of the business. This is important in order to better understand the profitability of their products, product lines, departments and customers and to make more informed decisions” (Wiley, 2014, pg. 57). By having a clearer picture of how exactly environmental issues drive costs, this can help to improve margins, decrease inefficiencies, and potentially reduce costs. (Wiley, 2014, pg. 59) Managers who do not consult accountants may miss certain hidden costs, and this can result in an inaccurate representation of what is published in the sustainability report. If these inaccuracies were made known to the general public, this could lose consumer trust and damage reputation.
虽然使用会计师似乎不是一个组织努力实现可持续发展的明显起点，但这一作用仍然非常重要。管理会计师衡量“公司产品和服务的全部成本，并将其正确分配到业务的适当部分。这对于更好地了解其产品、产品线、部门和客户的盈利能力以及做出更明智的决策至关重要”。通过更清楚地了解环境问题是如何驱动成本的，这有助于提高利润率、降低效率，并可能降低成本。不咨询会计师的经理可能会遗漏某些隐藏成本，这可能导致可持续性报告中公布的内容不准确。如果这些不准确的信息被公众所知，这可能会失去消费者的信任并损害声誉。
As stated above, Johnson & Johnson not consulting accounting staff for their sustainability reports could result in inaccuracies in the information presented. Though the report states that “assumptions are used that could result in an overstatement or understatement,” metrics could potentially be improved by utilizing their managerial accounting staff. (Johnson & Johnson, 2017, pg. 25) Additionally, utilizing this resource will ensure that checks and balances are being done on all data. Johnson & Johnson would be able to issue an assurance statement that will look at “the accuracy, completeness reliability, balance, and fairness of the report” (Wiley, 2014, pg. 71). This ultimately gives the report more credibility. Although there are no current regulations or standards for this now, it is a preventative measure that will ultimately benefit the organization.
如上所述，强生公司未就其可持续性报告咨询会计人员可能导致所提供信息不准确。尽管报告指出，“使用的假设可能导致高估或低估”，但通过利用其管理会计人员，指标可能会得到改进。此外，利用该资源将确保对所有数据进行检查和平衡。强生公司将能够发布一份保证声明，该声明将关注“报告的准确性、完整性、可靠性、平衡性和公平性”。这最终提高了报告的可信度。虽然目前没有这方面的法规或标准，但这是一项预防性措施，最终将使组织受益。
Question 4:
Triple Bottom Line Reporting was first introduced in 1994 by a man named John Elkington and ultimately measures a company’s degree of “social responsibility, economic value, and environmental impact” (Kenton, 2019). This is what ultimately coins the phrase “People, Planet, Profit.” I agree that Johnson & Johnson has essentially taken this concept and made it their own. As stated in the case, and upon reading the 2017 Sustainability report, they already report all the costs of being sustainable and these three concepts are core to J&J’s very credo. While I believe that J&J could benefit from accounting review, I do not think it necessary to follow this specific format as it does not create any value to their stakeholders.
三重底线报告于1994年由一位名叫约翰·埃尔金顿的人首次提出，并最终衡量公司的“社会责任、经济价值和环境影响”。这就是最终创造“人、地球、利润”这一短语的原因。我同意强生公司从本质上接受了这一概念，并将其变成了自己的概念。如本案例所述，在阅读2017年可持续发展报告后，他们已经报告了可持续发展的所有成本，这三个概念是强生公司信条的核心。虽然我相信强生可以从会计审查中受益，但我认为没有必要遵循这种特定格式，因为它不会为其利益相关者创造任何价值。
Question 5:
According to the textbook, materiality is “determining the relevance and significance of an issue to an organization and its stakeholders. A material issue is an issue that will influence the decisions, actions, and performance of an organization or its stakeholders” (Wiley, 2014, pg. 61). Essentially, material will have an impact on net income, but it is very difficult to measure the exact amount that could affect an organization’s performance. Organizations each differ in many ways, and something that is material for one might not be for a different one. Additionally, not all issues identified may impact the long-term success of the organization. (Wiley, 2014, pg. 61) The processes of what is priority and what levels of materiality to use are ultimately determined by the management of the organization. Johnson & Johnson most likely does not follow a specific set of guidelines because the company values its issues differently than what is standardized.
根据Case Study范文分析的重要性是“确定一个问题对一个组织及其利益相关者的相关性和重要性。重大问题是一个将影响一个组织或其利益相关者决策、行动和绩效的问题”。实质上，材料将对净收入产生影响，但很难衡量可能影响组织绩效的确切金额。每个组织在许多方面都有所不同，对一个人来说重要的东西可能不适用于不同的组织。此外，Case Study范文提出并非所有确定的问题都可能影响组织的长期成功。什么是优先事项和使用什么重要性等级的过程最终由组织管理层决定。强生公司很可能没有遵循一套特定的指导方针，因为公司对其问题的价值不同于标准化问题。本站提供各国各专业Case Study写作指导服务，如有需要可咨询本平台。
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