Assignment格式范文：Marks and Spencer Corporate Social Responsibility

Assignment格式范文-玛莎百货公司社会责任。本文是一篇留学生assignment写作格式范文，主要内容是讲述选择食品和服装零售商行业是因为企业扩张能力过大。大型零售商不仅把重点放在人身上，而且也放在公司身上，强调供应链的各个层面。他们在世界范围内的活动使他们与众不同，因此，我们看到不同的国家有自己的运作方式，因此，各地的法律和工作条件也因他们开展的活动而异。媒体、政府和游说团体正在执行政策，迫使公司保持基准，并有义务做一些符合既定社会标准的事情。在这样做的过程中，在一些性质不稳定的活动之间保持平衡是非常重要的。通过以下Assignment格式范文来学习掌握Assignment如何写。

“A concept whereby companies integrate social and environmental concern in their business operation and their interaction with their stake holder on a voluntary basis.”“公司在自愿的基础上，将社会和环境问题纳入其商业运营以及与股东的互动中。”

European Commission 欧盟委员会

Introduction 引言

Corporate Social responsibility in Food and Clothing Sector 食品和服装行业的企业社会责任

Food and clothing retailers sector is chosen due to the excessive capacity to expand in enterprise. Big Retailers not only have their main focus on people but in companies as well giving emphasis at all levels of supply chain. Their worldwide activity make them different and as a result we see that different countries have their own way to operate and as a result the laws and working condition also differ from place to place and according to the activity they carry out. Media, government and the lobby groups are enforcing policies and are forcing the companies to keep a benchmark and are obligated to do something where they can meet with the standards of an established society. In doing so it is very essential to keep a balance between some activities that are unstable in nature.

Marks and Spencer’s 玛莎百货公司

Brief Introduction on Marks and Spencer’s 玛莎百货简介

Marks and Spencer’s (M&S) a brand that is common to every person in the UK, it being the largest retail industry in terms of clothing which generates its revenue from middle class and upper middle class people. It is 43rd largest retailer in the world consisting of 900 stores with 600 of them located in the domestic UK market (M&S, 2010.b).

玛莎百货是英国每个人都熟悉的品牌，是服装业最大的零售业，其收入来自中产阶级和中上阶层。它是世界上第43大零售商，拥有900家门店，其中600家门店位于英国国内市场。

M&S expedition regarding bringing about awareness in CSR activities only began in 2003, M&S has laid the focus that the business sense is ‘doing the right thing’ and hence M&S have always shown a mark improvement in the standards, values and prices of their products but above all their prime focus was increase the number of customers and the turnover. (M&S, 2003)

2003年，玛莎百货才开始在企业社会责任活动中提高认识，玛莎百货将商业意识的重点放在了“做正确的事情”上，因此玛莎百货在标准方面一直表现出显著的改进，他们产品的价值和价格，但最重要的是增加客户数量和营业额。

Brief introduction on Marks and Spencer and Corporate Social Responsibility 玛莎百货与企业社会责任简介

CSR activities are about a blend with the business and not something which can be done independently. CSR reports send a very clear message to its shareholders is send across which is that they intend to look at the long term sustainability of the business. As an example, M&S tell customers about how they went profitable in just two years from in their plan to invest £200 m over 5 years starting from 2007 (M&S, 2009.a).

企业社会责任活动是与企业的融合，而不是可以独立完成的事情。CSR报告向其股东发出了一个非常明确的信息，即他们打算着眼于业务的长期可持续性。例如，玛莎百货告诉客户，从2007年开始的5年内投资2亿英镑的计划中，他们是如何在短短两年内实现盈利的。

All the CSR activities done by M&S are classified by M&S under Plan A. The reports include the effect, targets, and achievements on climate change, waste produced and managed, sustainability of raw materials, Fair partnerships including fair-trade, and health. M&S has effectively struck a right balance between these by sourcing products like cotton, sugar and coffee from developing countries under fair-trade and sourcing most diary and meat products from the local producers. The report also identifies the key management which is involved in the management of CSR activities include how the commitments are ranked in Plan A and the report, feedback from the key stakeholders and future vision.

玛莎百货公司开展的所有企业社会责任活动都由玛莎百货公司根据计划A进行分类。报告包括气候变化、废物产生和管理、原材料可持续性、包括公平贸易在内的公平伙伴关系以及健康方面的影响、目标和成就。玛莎百货通过在公平贸易下从发展中国家采购棉花、糖和咖啡等产品，以及从当地生产商采购大多数日记和肉类产品，有效地在这两者之间取得了正确的平衡。该报告还确定了参与企业社会责任活动管理的关键管理层，包括承诺在计划A和报告中的排名、关键利益相关者的反馈和未来愿景。

Academic Models of Corporate Social Responsibility and its application in Marks and Spencer 企业社会责任的学术模型及其在Marks and Spencer的应用

Carroll’s four part model for CSR Carroll的CSR四部分模型

One of the most famous models related to corporate social responsibility is the model which Carroll introduced. The Carroll model is a multi – layered concept (Hennigfeld, Pohl and Tolhurst, 2006).

卡罗尔提出的企业社会责任模式是与企业社会责任相关的最著名的模式之一。卡罗尔模型是一个多层概念

The four layers included in Carroll model are: (1) Philanthropic responsibility, (2) Ethical responsibility, (3) Legal responsibility and (4) Economic responsibility.

卡罗尔模型包括四个层次：（1）慈善责任，（2）道德责任，（3）法律责任和（4）经济责任。

Philanthropic responsibilities, according to Carroll (1991), are merely desired of the corporations without being expected or required, making them ‘less important than the other three categories’ (Hennigfeld, Pohl and Tolhurst, 2006).

根据Carroll的说法，慈善责任只是企业所期望的，而不是期望或要求的，这使得它们“不如其他三类重要”。

An ethical responsibility, according to Carroll (1991), consists of what is generally expected by the society which is over and above economic and legal expectations (Hennigfeld, Pohl and Tolhurst, 2006).

根据Carroll的观点，道德责任包括社会的普遍期望，高于经济和法律期望。

Satisfying the economic responsibilities and legal responsibilities, according to Carroll (1991), is a requirement that each and every corporation has to fulfill (Hennigfeld, Pohl and Tolhurst, 2006).

Carroll认为，满足经济责任和法律责任是每个公司都必须履行的要求。

Carroll’s four part model implementation in Marks and Spencer’s Carroll在Marks and Spencer的四部分模型中的实现

Carroll’s model consists of four levels: economic, legal, ethical and philanthropic.卡罗尔的模式包括四个层面：经济、法律、道德和慈善。

M&S highly focus on the philanthropic and ethical responsibilities keeping in mind that all the activities it performs are legally done without any allegation on the brand that it carries. M&S have taken a step forward in saving the society by providing energy – efficient appliances, they have dual benefit with this kind of an activity, as they are performing philanthropic responsibilities and are also increasing the sales.

玛莎百货高度重视慈善和道德责任，牢记其开展的所有活动都是合法的，不会对其品牌提出任何指控。玛莎百货通过提供节能电器在拯救社会方面迈出了一步，他们在履行慈善职责和增加销售额的同时，也从这类活动中获得了双重利益。

Economic responsibility essentially includes shareholders and employees as shareholders are interested in the return on investment and employees will get good job security, paid well only if the company is doing well. Legal responsibilities are mainly for the government and other regulating bodies which look after the legal issues that are undertaken and as a result M&S carries out all its activities legally.

经济责任主要包括股东和员工，因为股东对投资回报感兴趣，只有公司做得好，员工才能获得良好的工作保障和高薪。法律责任主要由政府和其他监管机构承担，这些机构负责处理所承担的法律问题，因此玛莎百货合法开展其所有活动。

Ethical activities are essentially administered at environment and welfare groups. M&S makes an effort to help the suppliers cut cost, increase efficiency, and do things ethically. Community welfare including proper utilization of food products which are donated to the people in need, cash donations, and programs for donation of clothes are also practiced by the company.

道德活动主要由环境和福利团体管理。玛莎百货努力帮助供应商降低成本，提高效率，并做到合乎道德。该公司还实施社区福利，包括正确使用捐赠给有需要的人的食品、现金捐赠和捐赠衣服的计划。

In Carroll’s (1979) model of four philosophies of social responsiveness, M&S falls in the Proactive category which signifies that it is enthusiastic about the actions that it performs and as a result M&S gets by undertaking the CSR activities toward the welfare of the people and the society. This is demonstrated by their commitment to become Carbon neutral and eliminating all landfill waste by 2012. No other retailer has gone to that extent.

在Carroll的四种社会响应哲学模型中，M&s属于主动型，这意味着它对自己所执行的行动充满热情，因此M&s通过开展企业社会责任活动来实现人民和社会的福利。这体现在他们承诺到2012年实现碳中和的并消除所有垃圾填埋场。没有其他零售商达到这种程度。

Shareholder Theory for CSR 企业社会责任的股东理论

The father of stakeholder theory, R. Edward Freeman, puts it plainly and simply: ‘A stakeholder is any group or individual who can affect, or is affected by, the achievement of a corporation’s purpose’ (Freeman, 1984).

利益相关者理论之父R.Edward Freeman简单明了地说：“利益相关者是任何能够影响或受公司目标实现影响的团体或个人”。

Shareholder Theory and Marks and Spencer’s 股东理论与玛莎百货

The Stakeholder Theory approach was implemented to a great extent by Marks and Spencer in Corporate Social Responsibility but the biggest question that was laid was the long term strategy: whether its audience is too old, and also the positioning of its food business. (Reference) But through Carroll’s four part model for Marks and Spencer’s we can clearly reason out that the retailer has made sure they hold on to the Stakeholder Theory Approach in their Corporate Social responsibility.

玛莎百货在《企业社会责任》一书中在很大程度上实施了利益相关者理论方法，但提出的最大问题是长期战略：受众是否太老，以及食品业务的定位。（参考资料）但通过Carroll为Marks and Spencer的四部分模型，我们可以清楚地推断出零售商已经确保他们在企业社会责任中坚持利益相关者理论方法。

Marks and Spencer’s as a brand is owned by a large number of investors comprising not only of organizations but individuals as well who purchase their shares. Since profit is the main motive and aim of the firm also considering that the shareholders profitability rate remains consistent not ignoring the fact that the standard of governance and ethics of the business are transparent and accurate and the performance of the business is always elevated. Risk factor in business is always there to achieve business goals therefore the fundamentals like analyzing, assessing and administer play a pivotal role to achieve these goals.

玛莎百货作为一个品牌由大量投资者所有，这些投资者不仅包括购买其股票的组织，也包括个人。由于利润是公司的主要动机和目标，同时考虑到股东的盈利率保持一致，而不是忽视这样一个事实，即企业的治理和道德标准是透明和准确的，企业的绩效总是得到提高。商业中的风险因素总是存在于实现商业目标的过程中，因此分析、评估和管理等基础知识在实现这些目标方面发挥着关键作用。

Window Dressing:橱窗装饰

Branding their CSR activities as Plan A and changing their reports to meet GRI G3 standards was just a part of it. Not only limiting the dressing to reports but styling changing the look of the stores to reflect the general consumers. It has been seen that there is an improvement in the format of design, in the way to communicate the reports.

将他们的企业社会责任活动标记为计划A，并更改报告以满足GRI G3标准只是其中的一部分。不仅将着装限制在报道范围内，而且造型改变了商店的外观，以反映普通消费者。已经看到，在设计格式和报告交流方式方面有所改进。

Cost Containment 成本控制

Making of eco-friendly stores which consume less energy is also a cost cutting measure. Another way to reduce cost is by outsourcing the product and as a result the result is the people employed for the production process. Optimum utilisation of transportation is used so that goods are distributed in a proper way keeping in mind the cost.

建造能源消耗较少的环保商店也是一项削减成本的措施。另一种降低成本的方法是将产品外包，结果是生产过程中雇佣的人员。使用最佳运输利用率，以便在考虑成本的情况下以适当的方式分配货物。

Stakeholder engagement 利益相关方参与

M&S performs various activities in relation to its shareholders engagement they keep in mind that various stakeholders have various activities and as a result the problems of every stakeholder is dealt with differently and as a result this provides the company with a strong backbone from the stakeholders. M&S makes sure that the helplines and other facilities are always given so that work grievances or personal problems may be resolved.

玛莎百货执行与股东参与相关的各种活动——他们要记住，不同的利益相关者有不同的活动，因此，每个利益相关者的问题都得到了不同的处理，因此，这为公司提供了利益相关者强有力的支柱。玛莎百货确保始终提供帮助热线和其他设施，以便解决工作不满或个人问题。

Measurement and reporting 测量和报告

M&S continuously performs functions and also keeps a record of it by continuously updating it in the CSR report that it undertakes. They have assigned an external auditor which is again outsourced by the firm called Ernst & Young, which relates to the performance level and monitor the progress to achieve new targets and goals. But the change in the way was due to use of updated UK energy conversion factors and inclusion of emissions due to refrigeration and business travel. (M&S, 2008)

玛莎百货不断履行职能，并通过在其承担的企业社会责任报告中不断更新来保持记录。他们已经指派了一名外部审计师，该审计师再次由安永会计师事务所外包，与绩效水平有关，并监督实现新目标的进展。但这种方式的变化是由于使用了最新的英国能源转换系数，并包括了制冷和商务旅行的排放。

Sustainability 持续性

M&S have proved that they can sustain in any form of market given to them as they take up various polies regarding CSR issues like reduction of waste and energy consumption. Sustainable outsourcings of products are there in their CSR reports which measure the sustainable sourcing of palm oil, wood, water, and other natural resources. M&S have committed to be the carbon neutrals by 2012.

玛莎百货已经证明，他们可以在任何形式的市场中维持下去，因为他们在减少浪费和能源消耗等企业社会责任问题上采取了各种策略。他们的企业社会责任报告中有可持续的产品外包，该报告衡量了棕榈油、木材、水和其他自然资源的可持续采购。玛莎百货已承诺到2012年实现碳中和。

Transparency and accountability 透明度和问责制

M&S firmly believes that it is very much important to follow the part of transparency and to be clear with its suppliers, shareholders, customers in terms of activities that it undertakes. It has also laid its hand on the mere fact that it would be accountable and look into matters like child labour, proper working condition, working hours and wages to its workers. But lobby groups have been accusing that the working conditions in some parts are not at all ethical, however addressing the fair living wages has been a part of Plan A commitment in the annual report of M&S (M&S, 2010.a)

玛莎百货坚信，遵循透明度的部分，并在其开展的活动方面与供应商、股东和客户保持明确，这一点非常重要。它还表明，它将承担责任，并调查童工、适当的工作条件、工作时间和工人工资等问题。但游说团体一直指责某些地区的工作条件根本不道德，然而，解决公平的生活工资问题一直是玛莎百货年度报告中a计划承诺的一部分

Matching Marks and Spencer’s Claims with the action performed 将Marks and Spencer的索赔与所执行的行动相匹配

Evidence are never found when acquisition have to be laid down and that too for such massive retailers like M&S but sometimes there are evidences that pop up and some of the issues are very carefully dealt with regarding taking decision on behalf of the organization. Evidences show that there were some allegation that came across M&S in the CSR report that was issued in 2008 which had a claim that 70% of their packaging was recycled and was used by the company but this was challenged by the Local Government Association who had sufficient evidences saying that 62% of it was carried out (Sky News, 2008). Well there was a story to it whereby it was said that M&S was linked up with a company called Oxfam to recycle clothes, but the catch was to increase its sales by increasing the amount of free vouchers that could have collected of 5 pound to 35 pounds (Sky News, 2008). M&S were targeting at increasing their sales and maximize profits for the company.

当必须进行收购时，永远找不到证据，对于玛莎百货这样的大型零售商来说也是如此，但有时会出现证据，并且在代表组织做出决定时，会非常仔细地处理一些问题。有证据表明，玛莎百货在2008年发布的企业社会责任报告中提出了一些指控，声称其70%的包装被回收并被公司使用，但地方政府协会对此提出了质疑，该协会有足够的证据表明，其中62%是实施的。有一个故事说，玛莎百货与一家名为乐施会的公司合作回收衣服，但问题是通过增加本可以收集的5英镑至35英镑的免费代金券来增加销售额。玛莎百货的目标是增加销售额，使公司利润最大化。

Well there was another matter that was reported by the Sunday times which said that M&S board was incorrect according to the governance point of view as one person was playing a part of a Chairman as well as a CEO which is against the practice of Corporate Governance (Marks and Spence annual report, 2009). The Sunday Times (2010) went on to report that Sir Stuart Ross, the so called person who was the Chairman and CEO had taken such an action in times of recession and had denied taking a pay cut where as many of his other counterparts from other companies have been doing so. The factory workers in Sri Lanka who are a portion of Marks and Spencer supply chain are paid only 25p an hour and that women work for six days just to earn 50 pounds a week (The Sunday Times, 2010).

《星期日泰晤士报》报道了另一件事，称从治理角度来看，玛莎百货董事会是不正确的，因为一个人扮演董事长和首席执行官的角色，这违反了公司治理的惯例。《星期日泰晤士报》接着报道称，董事长兼首席执行官斯图尔特·罗斯爵士在经济衰退时期采取了这样的行动，并否认在其他公司的许多同行都在减薪的情况下减薪。斯里兰卡的工厂工人是Marks and Spencer供应链的一部分，他们的工资只有每小时25便士，而女性工作六天，每周只挣50英镑。

Comparison with Competitors 与竞争对手的比较

Tesco 乐购

Like M&S Tesco which is already doing it at a big scale indicates the strong positive image of M&S in the market. Tesco have recently opened up a store in Manchester whereby which is more effective in terms of providing satisfaction to customers which is 70 times more beneficial for the customers in relation to their previous stores that they had, they have also halved the energy use per square feet (Tesco, 2009).

与玛莎百货一样，乐购已经在大规模开展这项业务，这表明玛莎百货在市场上有着强烈的正面形象。特易购最近在曼彻斯特开设了一家商店，这家商店在为顾客提供满意度方面更有效，对顾客的好处是以前商店的70倍，他们还将每平方英尺的能源使用量减半。

Tesco have been performing their CSR activities at a constant level and as a result of which since 2006 they have made a shortfall of the energy use by the time they were in 2010. Tesco has also been seen that they take care of the environment as they provide offers in terms of club card points where the customer would benefit every time they use reusable bags and proper steps were taken to ensure this and according to the survey it has been seen that they have found results in protecting the environment at large as half of what it used to be in 2006 (Tesco, 2009). They also claim that the bags that are used in Tesco are recyclable. Along with they have also labelled 100 products with an eco label tag which is a strong step toward CSR activity considering the mere fact that they are the largest in the world among retailers and have thousands of products.

乐购一直在稳定地开展企业社会责任活动，因此自2006年以来，到2010年，他们的能源使用量出现了短缺。乐购在提供俱乐部卡积分优惠时也注意到了环境问题，客户每次使用可重复使用的袋子都会从中受益，并采取了适当的措施来确保这一点。根据调查，他们发现在保护整个环境方面的效果是2006年的一半。他们还声称乐购使用的袋子是可回收的。此外，他们还为100种产品贴上了生态标签，这是迈向企业社会责任活动的有力一步，因为他们是世界上最大的零售商，拥有数千种产品。

Tesco was also the highest scoring retailer in 2008 Global carbon surpassing other retailers including ASDA and M&S (Tesco, 2009). They have a scheme similar to that of M&S in which they train people for getting employed. The major difference between M&S and Tesco is that Tesco guarantees a job with them after the training workshop. Various initiatives like better packaging, efficient transportation, better utilization and efficient use of the existing resources are aimed at reducing the carbon footprint due to distribution.

乐购也是2008年全球碳排放得分最高的零售商，超过了包括澳大利亚食品药品监督管理局和玛莎百货在内的其他零售商。他们有一个类似于M&S的计划，在这个计划中，他们培训人们就业。玛莎百货和特易购的主要区别在于，乐购保证在培训研讨会结束后与他们一起工作。各种举措，如更好的包装、高效的运输、更好地利用和高效利用现有资源，旨在减少分销带来的碳足迹。

J Sainsbury 桑斯博里

Sainsbury’s, the third largest UK grocer (BBC, 2007), has used various standards of reporting for their 2009 CSR report .They have reduced the use of single bags by 58% since 2007. They also account for one-third of the sales of the fair-trade products sold in UK and are therefore biggest fair-traders in UK. J Sainsbury have also taken measures such as reusing the waste, generating fuel and electricity. this also includes recycling 82% of the waste at construction sites aimed at increasing to 90% (J Sainsbury, 2009).

英国第三大杂货商桑斯博里百货公司在2009年的企业社会责任报告中使用了各种报告标准。自2007年以来，他们已将单个袋子的使用量减少了58%。他们还占英国公平贸易产品销售额的三分之一，因此是英国最大的公平贸易商。桑斯博里还采取了回收废物、生产燃料和电力等措施。这还包括回收建筑工地82%的废物，目标是提高到90%。

J Sainsbury and they claim to have been doing lot of good work in their reports, on the negative side of it, there is relatively less information in terms of statistics provided by them in term of its success of those programs. Even facts like reduction in energy consumption per squre foot by 28% are without any reference of the base year. It fails to give an organizational structure of people which manage their CSR activities, something which has been actively reported by all Tesco and M&S at end of their CSR reports. Due to the large amount of capital employed by Sainsbury’s their CSR reports can be much better than its competitors. Sainsbury is actively working on its CSR activities and its reporting. Sainsbury’s is going to start reporting quarterly on CR along with their financial results.

桑斯博里和他们声称在他们的报告中做了很多很好的工作，但从消极的方面来看，他们提供的关于这些项目成功的统计信息相对较少。即使是像每平方英尺能源消耗减少28%这样的事实也没有任何基准年的参考。它没有给出管理其企业社会责任活动的人员的组织结构，所有乐购和玛莎百货在其企业社会义务报告结束时都积极报告了这一点。由于桑斯博里公司投入了大量资金，他们的企业社会责任报告可能比竞争对手要好得多。桑斯博里正在积极开展企业社会责任活动和报告工作。桑斯博里百货公司将开始按季度报告CR及其财务业绩。

From the above analysis we see that M&S and Tesco are the two companies which have superior reports than J Sainsbury. J Sainsbury not only contribute biggest share of their earnings and due to their large size are one of the top contributors to CSR activities.

从以上分析中我们可以看出，玛莎百货和乐购是两家报告优于桑斯博里的公司。桑斯博里不仅贡献了其收入的最大份额，而且由于其庞大的规模，也是企业社会责任活动的最大贡献者之一。

Conclusion 结论

M&S is very much committed about Plan A for not only social reasons but economic reasons as well. They not only aim at making the processes and product better but are making an effort to make Plan A in to core of everything they do to run their business. Partners of M&S not only give them the expertise to carry out CSR activities but also give their operations a transparency due to inclusion of various organizations. M&S also realize the importance of including customers in the process which has dual effect of making their energy use more efficient and also marketing M&S as a sustainable retailer which generates a positive reputation and builds the brand.

玛莎百货不仅出于社会原因，也出于经济原因，非常致力于A计划。他们不仅致力于使流程和产品变得更好，而且正在努力将计划A纳入他们经营业务所做一切的核心。玛莎百货的合作伙伴不仅为他们提供了开展企业社会责任活动的专业知识，而且由于包括了各种组织，他们的运营也具有透明度。玛莎百货还意识到将客户纳入这一过程的重要性，这既有提高能源使用效率的双重作用，也有将玛莎百货作为一家可持续零售商进行营销的双重作用。

M&S had net positive return due to the cost savings achieved due to efficient operations in 2 years time. They also claim to have increased sales and profit due to increased reputation. Therefore we can conclude that CSR practices should be followed as doing the right thing is the ‘right thing to do’.

玛莎百货在两年内高效运营，节省了成本，因此获得了净正回报。他们还声称，由于声誉的提高，销售额和利润都有所增加。因此，我们可以得出结论，应该遵循企业社会责任实践，因为做正确的事情就是“正确的事情”。本站提供各国各专业assignment格式范文以及assignment写作指导，如有需要可咨询本平台。