本篇个人陈述代写-全球报告倡议和CSR分析讲了全球报告倡议为可持续发展报告的内容提供指导。通过遵循这些指导方针，这些公司将能够成功地识别业务的机会和风险，并将有助于理解财务和非财务方面的影响，并有效地衡量它。本篇个人陈述代写文章由美国第一论文 Assignment First辅导网整理，供大家参考阅读。
Global Reporting Initiative and CSR Analysis
The global reporting initiatives provide guidance on the content of sustainability report. By following the guidelines, the companies will be able to successfully recognize opportunities and risks for the business and also will be assisting in understanding the effect in financial and non-financial terms and efficiently measure it.
The issue of materiality in relation to sustainability reporting is quite relevant. The first issue that has been observed is focusing on financial impact rather than having broad understanding of the issues. This is to say that the impact on company or the business may not be the only concern and cost of externalities to other in the value chain or community need to be assessed. Further the materiality has to be assessed considering the qualitative aspects that may have quantitative impact in future. These include risk and opportunities to the business. Thus the materiality focus of the sustainability report is broader than the traditional focus on financial materiality.
The success of the CSR initiatives can be asses based on five parameters (Rangan, Chase, and Karim, 2012).
Business based social purpose: The CSR initiative should reflect the business of the organization and must be associated with it.
Clarity in theory of change: The stakeholders should be able to distinguish the efforts of the company from the other players in the market
Quality and depth of information: The quality and depth of information on the social issue should be there so as to associate all the stakeholders in the effort.
Concentrated Effort: The effort should be concentrated on one effort rather than focussing on a large number of issues or CSR initiatives.
Association with Experts: Association with not-for-profit organizations help in farther reach of the initiative taken by the company.
Based on the above factors it can be said that the CSR initiatives of Fujitsu qualify only a few of these aspects. The CS Rinitiatives of the company focussed largely on ICT implementation i.e. the initiatives were largely associated with the business of the company. Thus it is very good initiative by the company as the contribution has been there which can be associated directly with the company and its vision (Allen, 2011). In order to achieve the intended targets, association has been there with the organizations that represent or provide services to larger section of the society. However it is important to note that although the focus of the company is in the right direction, the initiatives does not fulfil the above criteria. This is to say that these are such initiatives which are either required in order to stand out from the competitors or to improve the efficiency. These efforts have to be made in order to sustain in the business and thus the company may not be able to stand out from their competitors. Since the company is associated with a lot of initiatives across the globe the concentrated effort in one region may be missing which may render the complete effort useless.