Churches Tax Exempt A Matter Of Constitutional Right Religion Essay

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Contribution of Enterprise Systems Essay

What are enterprise systems? Provide examples of organizational functions supported by enterprise systems. One person wanted something that another person had, so they found a way to trade one thing for another. Right there, we can see the benefits of such a system. Each person involved had gotten involved out of free choice rather than being forced into it. And because each person was not forced into it, each was able to make the best choice that he could, and learn from any mistakes that he may have made. Enterprise systems (ES) are large-scale application software packages that support business processes, information flows, reporting, and data analytics in complex organizations. These systems are designed to manage large volumes of critical data. These systems are typically designed to provide high levels of transaction performance and data security. Vendors in this space include IBM, Oracle, HP and more. How does effectively implementing and using enterprise systems contribute to achieving operational excellence? Enterprise systems provide value both by increasing operational efficiency and by providing firm wide information to help managers make better decisions. Enterprise systems also help firms respond rapidly to customer requests for information or products. Because the system integrates order, manufacturing, and delivery data, manufacturing is better informed about producing only what customers have ordered, procuring exactly the right amount of components or raw materials to fill actual orders, staging production, and minimizing the time that components or finished products are in inventory. Organizations need to use enterprising systems effectively to achieve operational excellence. The enterprise systems need to be designed and setup correctly from the beginning. If the enterprise software does not support the organizations’ way of doing business it can be customize. However, enterprise software is complex and customization may degrade system performance and therefore may not maximize the benefits from the system. It is recommended to maximize benefits from the software, the business need to conform to the business processes in the software. What challenges are posed by enterprise applications? Enterprise applications is software that various businesses use in order to help solve certain enterprise problems or to streamline business operations. Things like email lists, payroll, client information, and so on are stored in enterprise applications. Because the software is used and shared across a large organization, one of the drawbacks of an enterprise application may have to do with the safety of the information that is stored. Some benefits of enterprise systems are increased business efficiency, information company-wide helps management make better decisions, and it forces uniformed practices throughout the businesses. However, there are some challenges to an enterprise system. The expenses of purchasing, installing and maintaining the hardware and software of an enterprise system are considered challenging. Systems are more complex today than before. Before most systems consist of hardware, operating system, database and storage application easily connected together in one system. Today a system configuration can consist of several separate mini systems with many separate storage area network, networking equipment.

Essay on Teen Pregnancy More Education is Needed

Teenage pregnancy is a rising factor throughout the world that’s caused by many unfortunate actions. Teenagers feel the need to engage in sexual activities due to peer pressure, violence and statutory rape. In some cases teens end up birthing their babies and in other cases they abort them. To help teens understand the consequences and reality of teen pregnancy, abstinence education and sex education can be introduced to steer teens in a better direction and help them to decide the appropriate outcome for their babies. Multiple teens are conceiving a day resulting in just as many births a day. This problem exists due to sexually active teens. Each year, some 2,600,000 teenagers become sexually active-a rate of 7,000 per†¦show more content†¦The state is usually responsible for paying for the prenatal care of the teenage mother which is a reason why many states are losing money. Money loss is not the only factor that is affecting our society. The emotional well- being of pregnant teens also takes a toll on our society. â€Å"Depression in adolescent mothers is linked to an increased risk of rapid subsequent pregnancy, and these findings should come as no surprise† says Diana Mahoney, a news reporter for Clinical Psychiatry News. Teens feel stressed and irresponsible which causes most teens to go into a depressive state. Another contributing factor to the depression in teens is the choice of having their child or having an abortion. To most teens, choosing abortion over birth is an easy way out of turning into a soon to be parent. At least 100 teenagers a month are having an abortion for the second time ( Teens Are Using Abortions as Contraception 1). Little do they know, that they are immensely effecting their health by using abortion as a kind of contraception. According to journalist Beverly Kemp of News of the World, she writes: What is especially disturbing about this development is the fact that these pregnant teens are repeatedly getting pregnant and repeatedly receiving abortions as a form of birth control. Just having one abortion can lower a teen’s chances of being able to conceive when she isShow MoreRelatedEssay on Teenage Pregnancy and Prevention1320 Words   |  6 Pagescare and support teenage births. Although teen pregnancy has declined in the past, the United States is still number one out of all industrialized countries of teen pregnancies. Therefore, implementing an in depth sex education class covering parenting in schools will allow teens to fully understand he consequences of having protected or unprotected sex. All children deserve love and care from their parents. The United States has a higher rate of teen pregnancy than other countries because one is notRead MoreThe Importance of Comprehensive Sex Education to Decrease Teen Pregnancies894 Words   |  4 Pagesgirls are facing lots of problems. New problems are rising such as an increased pregnancy rate among teenagers. Our teenage girls are less developed and unprepared for the problems which come along with their decision to have sex. It is also too early for teenage girls to become pregnant. Many teens think having a baby is some sort of joke. They believe it will never happen to them but the reality is that every time teens have sex, there is a possibility that the sperm will find its way to the eggRead MoreTeen Pregnancy : Education Is A Virtue851 Words   |  4 PagesTeen Pregnancy: Education Is A Virtue Dating back many centuries, teen pregnancy was the cultural norm where women as young as twelve are married off to men to conceive their children. Back then, it was acceptable for young women to bare a child once first menarche and have as many children as her body could bare. In today’s society, teen pregnancy is looked down upon, yet sexual appealing imagery is solicited throughout social media, television networks, magazines, and music. So how is it thatRead MoreTeen Pregnancy Essay1667 Words   |  7 PagesTeenage pregnancy has long been acknowledged as an important health, social and economic problem in the United States, one that creates hardships for women and families and threatens the health and well-being of women and their infants. Unintended pregnancies span across age, race and religion, with a specific negative impact among the teenage population. According to the Center for Disease Control (CDC, 2016) In 2015, a total of 229,715 babies were born to women age d 15–19 years, for a birth rateRead MoreTaking a Look at Teenage Pregnancy961 Words   |  4 PagesTeenage pregnancy falls under a vulnerable population because it differs from the majority of the population that is generally worked with in the medical-surgery unit. Pregnant teens are cared for in the obstetrics unit but even in that unit they are still considered the vulnerable population because there are many health issues that occur more often in mothers of young age. People who get pregnant at a young age are at risk for health conditions such as placenta previa, pregnancy-induced hypertensionRead MoreLiterature Review On Teen Pregnancy1254 Words   |  6 PagesTeenage Pregnancy Introduction Teenage pregnancy in the U.S is a major issue given the number of teens between age 15 and 19 years giving birth. The average teen pregnancy rate in America is about 57 per 1000 teens in 2010 (Knox 1). This has decreased to about 47 per 1000 teens, but at the state level, some states such as Texas have higher averages. Currently, the state of Texas recorded a rate of 73 teenage pregnancies per 1000 females aged between 15 and 19 years (Sayegh et al. 95). The main causeRead MoreHigh Teen Pregnancy Rate: Comprehensive Sex Education at Fault?1377 Words   |  6 Pageswho become pregnant each year in the United States. According to The National Campaign to Prevent Teen Pregnancy, 34% percent of young women become pregnant at least once before they reach the age of 20. Eight in ten of these teen pregnancies are unintended and 79% are to unmarried teens. There are many preliminary causes for such a high In Kizzy’s case, the blame is put on the lack of sexual education within her school. She claims that because she did not received adequate information on this subjectRead MoreSolving Teenage Pregnancy Is Help Find Shelters907 Words   |  4 PagesOne solution to help solve teenage pregnancy is help find shelters which provide education for those who are in low-income environments or are in the foster care system which would reduce the rate of teens under the age of 19 from becoming pregnant. These shelters could provide help in finding work to help cover the cost of medical needs and other expenses. The shelters could find doctors who are willing to work with teenagers with lower-incomes or provide lower cost for treatment for teenagers inRead MoreIs Sexual Education A Good Or Bad Idea?929 Words   |  4 PagesA teen girl walks from her bathroom with a gloomy look in her eyes. Her pregnancy test is positive. In today’s society sexual education is being taught less and teens are learning more about sexual intercourse from television instead of learni ng it from their parents and their schools. To prevent teen pregnancy parents should promote sexual education, contraception, and rely less on television teaching sex education. We cannot stop children from gaining their hormones but we can teach them how toRead MoreThe Age Of The Pill1530 Words   |  7 Pagesthe 20th Century, teen pregnancy was the norm. The prevention of unintended adolescent pregnancy has become an important goal of our society. Although adolescent pregnancy and birth rates have been steadily decreasing, many adolescents still become pregnant. The purpose of this research paper is to review the history, current status, programs and the future of teen pregnancy. History In the early 20th Century, teen pregnancy was the norm. Women were lucky to get an education past the eighth grade

Strategy dichotomies of the strategy process - Free Essay Example

Sample details Pages: 4 Words: 1086 Downloads: 8 Date added: 2017/06/26 Category Business Essay Type Argumentative essay Did you like this example? Strategy design in Apple, as described by Liedtka and others in De Wit Meyer (2010: 85), is driven by a creative leader. The approach (translating the external opportunities and internal resources into an operational strategy) was extended using formal instruments (as the SWOT analyses); refer to (Appendix 1: 9). In the view of the planning in business, strategies are the product of a deliberate process, aimed at planning the best strategy for the future. Don’t waste time! Our writers will create an original "Strategy dichotomies of the strategy process" essay for you Create order Quinn from De Wit Meyer (2010:136) claim that strategies, under the diversification subsystem have to be developed step-by-step, as reaction to external changes. Given the fact that the future can not be forecasted, a strategy has to be flexible and adjusted when changes make the old strategy redundant. An extreme form of incrementalism is given by Mintzberg when he declared that strategy is the rationalization of a stream of actions when looking backwards (Mintzberg and other (2005: 11). One of the main issues encountered in strategic formation is the dynamic nature of the situation and of the strategy itself; refer to (Appendix 1.1:10). 2.1.3. Strategic renewal De Wit and Meyer (2010, 166) state that: Change is a given. Firms must constantly be aligned with their environments, either by reacting [..] or by proactively shaping the business in which they operate. Schein (2004) defines one of the main purposes of strategic leadership as changing the culture of the firm: The culture of the organization that has been built on past success may become [..] dysfunctional, requiring what the leader may come to perceive as a need for cultural change, and the way in such growth is managed can facilitate such change. (Schein, 2004:274). Change is perceived as threatening for the existing power structure and disturbs the deeper beliefs within the organization. So change will often been met by resistance. In extreme stable organizations, structural change will only succeed in the present of crises, or as De Wit and Meyer (2005, 89) say: Under pressure things become fluid. In managing innovation Burgelman et. al. (2004, 204) describ e the nature of the innovative process, as either revolutionary or evolutionary in character; refer to (Appendix 4: 11). 2.1.4. Concepts of Complexity and paradox: Refer to (Appendix 3:10) 2.2. Critical application of Dichotomies: Evidence from case study (Apple, UPS, Honda, Ferrari) These dichotomies can be seen in the Japanese car maker Honda. Innovation technology is one of the mainly imperative dynamic powers leading Hondas doing well in change organisation. Though, Honda was careful in its investments technology and required to focus in the manufacture of consistent and efficient cars. Strategy used for instance the top use of a sub-contracting scheme had the outcome of Honda developing more precise, affordable and smaller cars than their competitors lead to maintain quality and consistency levels. Though the strong pressure of its organisational culture offered and presents barriers to the enablement of radical change inside Honda which can be seen in the familiar shape, Japanese social networks, dominant organisational management and ethics that Honda has involved in. However, It can be argued that when an organisation becomes older the more expected employees turn out to be and therefore additional opposing to both evolutionary and revolutionary change as soon as it in the end occurs in conditions of their adjustment to it, (Greiner, 1998; Tushman et al. 1996, reading 4.3 in De Wit Meyer, 2010). Consequently, the organisation need to balance evolutionary and revolutionary change in organisations (De Wit Meyer, 2010) therefore it is imperative to be responsive of both the external industry environment in terms of PESTL (political, economic, social, technological and legal) and the internal industry environment fundamentals; refer to (Appendix 4:12). Strategy dichotomies are inherent throughout the strategy process, as key factors driving almost all aspects of said process. This is largely because strategy itself is a dichotomy: in order to be successful, a strategy must be both unique enough to distinguish the company from its competitors, but also familiar enough to attract customers who are comfortable with existing practices in the industry. Striking the right balance between these two is a critical part of the strategy pro cess. A strategy that is too familiar will not break customers away from their existing companies, whilst a strategy that is too unfamiliar will not have any attraction to customers at all, such as the strategy of the fashion website Boo.com, which relied on customers being willing to purchase large amounts of clothes over the internet at a time when the internet was still in its infancy (Malmsten, 2001:38). Another key area where dichotomies play a significant role is in corporate level strategy, where managers have to decide between the need to be flexible and responsive, and the need to achieve synergy across different actions and operations. For example, in the case of UPS (De Wit and Meyer, 2010:702) the company relies strongly on synergy ahead of responsiveness. As a result, it took UPS a long time to be able to copy its competitors main offerings, such as FedExs ability to offer overnight delivery, but when it did it was able to rapidly challenge FedEx due to its ability t o sell itself as a coherent provider of logistics services, whilst FedExs responsiveness left it operating as a range of separate brands with very little synergy. At the end of the day UPS is falling in the scenario planning, an attempt to get the best world. They are not using formal planning to test their strategic decision by just wanting to see where the future might be. In contrast, in the case of Ferrari (De Wit and Meyer, 2010:737) the companys renaissance and re-emergence as a strong manufacturer has been based on significant and responsive changes to the companys production technology, design philosophy, and manufacturing processes, refer to (Appendix 4: 11). Finally, one of the main strategic dichotomies, and one that has been examined in greatest deal, is the dichotomy of strategy formation, i.e. whether a strategy should be deliberately planned, or allowed to emerge naturally based on the companys experience in its environment. In the famous case of Honda (De Wit and Mey er, 2010:657) refer to (Appendix 2: 10). 3. Conclusion In conclusion, the strategy dichotomies of the strategy process represent some of the key factors that influence how strategy is made, influence strategic thinking, strategy formation and strategic renewal. The corporate response to these dichotomies forms an inherent part of the companys overall strategy process, and a failure to choose the right balance can lead to strategic disaster. However, at the same time selecting the right balance and addressing the complexities and paradoxes associated with this balance is essential to becoming a successful company with a well respected strategy such as Honda or Apple.

The Objectification Of Black Women - 1378 Words

The Objectification of Black Women â€Å"No other group in America has so had their identity socialized out of existence as have Black women†¦ when Black people are talked about the focus tends to be on Black men; and when women are talked about the focus tends to be on white women.† - Bell Hooks Imagine not being in total control of your own life, having someone else tell you what you can and cannot do. Being a prisoner and constantly being policed everyday and every second in a world that does not want to set you free and allow you to advance into your full potential. Black women have to live in world that does not see them or treat them as equals. They have to work ten times harder than anyone else, and then they only break the surface. It†¦show more content†¦She was treated as a commodity to the society that she lived in. We can claim this based on the way Toomer introduces Karintha into the text. He does this by way of her sexuality; however, her sexuality is not one that she, herself has co ntrol over. Toomer opens the beginning paragraph with, â€Å"Men had always wanted her, this Karintha, even as a child† (64). Based on this, we can infer that Karintha is forced to contend with the sexual prowling of men at a very young age, causing her to be a victim. Toomer describes the negative consequences of the premature sexuality on such a young girl as â€Å"This interest of the male, who wishes to ripen a growing thing too soon, could mean no good to her†(64). Toomer wants to emphasise to the readers of how selfish the men in her society were; they only saw her as a sex object. In the story, Toomer is portraying Karintha as a young girl, whose beauty and innocence along with her rural class standing, led her to become a main target for unwanted sexual attention and rumors on her sexual behavior from the local African American community. The rumors about her circled her society, thus jeopardizing her youth. This leads Karintha, a Black female along with her body to be silenced and objectified; this is not her story or her voice; this is simply how others have chosen to dehumanize her and see her for nothing more than a sexual means for their ownShow MoreRelatedThe Portrayal Of African American Women1046 Words   |  5 PagesThesis: The portrayal of African American women as stereotypical mammies, matriarchs, welfare recipients, and hot mommas helps justify U.S. Black women’s oppression. Outline: 1. The objectification of black women as the other a. Advocating the imagery of U.S. Black women as the Other provides ideological thinking justification for race, gender, and class oppression. (Page 77) i. Binary thinking shapes understandings of human difference. Objectification is central to this process of oppositionalRead MoreFeminism Of Hip Hop And Rap Music1504 Words   |  7 Pagesmisogyny and objectification towards women (Weitzer and Kubrin 2009 ; Gourdine and Lemmons 2011). Ruby M. Gourdine and Brianna P. Lemmons specifically state that misogynistic themes began to gain prominence in the genre during the late 1980s. I would suggest that the prevalence of objectification and misogyny in hip hop could pose a threat to a positive self image for females, exposed to this form of media. What is objectification? The Stanford Encyclopedia of Philosophy defines objectification, as â€Å"theRead MoreHip Hop : The Commodification Of African American Women1717 Words   |  7 PagesHip-Hop Music: The Commodification of African-American Women Since its emergence in the 1980s, hip-hop has taken the world by storm; it has impacted and revolutionized the way people behave, dress, and think. Hip-hop music enables people to connect in a way they would never be able to with any other genre of music. Although, hip-hop has swayed different generations over the years, its influence has not always been positive. In the past, hip-hop focused more on current events in society, personalRead MoreAnalysis Of Patricia Collinss Black Feminist Eye1125 Words   |  5 PagesIn today’s world with becoming a strong young black woman every day, my mind has expands toward the very things I never really knew and being mindful of black women’s experiences has familiarity of the structure of the black feminist. In Black Feminist Thought, by Patricia Collins, draws the attention to the theory of black feminist innovations and their opinions on women of color. She also embraces figures made by black women intellects who performed a ro le in evolving this theory. In similarityRead MoreEssay on The Exploitation and Objectification of Women in Rap1184 Words   |  5 PagesWomen have consistently been perceived as second-class citizens. Even now, in times when a social conscience is present in most individuals, in an era where an atmosphere of gender equality supposedly exists, it is blatantly apparent that the objectification and marginalization of women is still a major social issue. In reality, progression in terms of reducing female exploitation has been stagnant at best. Not only is the degradation of women a major problem that to date has not been eradicatedRead MoreSummary Of The Venus Hip Hop And The Pink Ghetto By Imani Perryy809 Words   |  4 Pagesfor Women,† Imani Perry argues that the objectification of women in the music industry is normalized in our society. Her purpose is to persuade us that most feminists who fight against the objectification and exploitation of women are ultimately coloniz ed by the sexual fantasies of men. As a law professor at Rutgers Law School, Perry structures her text in a very effective manner. Using a general-to-specific organization scheme, she begins by outlining the recurring image of sexualized women in musicRead More A Look Inside a Woman’s World Essay example1156 Words   |  5 PagesUnfortunately, women are stuck in all categories of judgments. Jean Kilbourne, an award-winning producer on documentaries about images of women in ads, explains that when media and advertisements exploit femininity for personal gain, women are at risk for much harm because it promotes objectification, which eventually will led to violence. An African American feminist, Joan Morgan, expresses her further disturbance about the constant sexism in rap lyrics that endorses violence and anger towards women. â€Å"’TwoRead MoreWomen Of The Hip Hop Culture942 Words   |  4 Pagesthem to construct social identities in ways that allow us to unders tand what it means to be black, white, Asian, male or female etc. Within many popular culture mediums such as music, stereotypical representations of racially marked female bodies are often formed. Thus, these representations also have the ability to create stories about a certain culture. In music videos, it does not go unnoticed that women are portrayed as objects whose objectives are to pleasure men. In this paper, I will argueRead MoreMusic Videos Do More Harm Than Good For The Public1578 Words   |  7 PagesPosition Paper Women are objects of pleasure. A woman’s worth comes from how good she looks, not from who she is. Women have nothing else to offer but their beauty. Music videos are constantly communicating these messages to society. Popularized by the startup of MTV in 1981, music videos are a prevalent media form that people in America come face to face with every day. With content that is reflective of a male-dominated society, music videos do more harm than good for the public. Music videos constantlyRead MoreThe Effect of Hip-Hop on Female AAE Speakers Essay1044 Words   |  5 Pagesthe Billboard list of the most popular RB/Hip-Hop songs in 2013. Because hip-hop is a very large part of the African American culture, and many speakers of African American English (AAE) are portrayed through these songs, women are often highly influenced by the objectification of their bodies in hip-hop songs. Since the emergence of the hip-hop genre in popular culture in the 1960s and 70s, women’s bodies have been sexually objectified through this music. Although the impact of the sexualization

George Washington Carver Free Essays

George Washington Carver eulogy Today we honor a man known for his nutty pursuit for his passion for plants and changed the agricultural world. George Washington Carver was born a slave. He was abducted as an infant along with his mother and father then left for dead for his small and weak frame. We will write a custom essay sample on George Washington Carver or any similar topic only for you Order Now His was blessed with more compassionate slave owners who sought the stolen family out only to find baby Carver all by his lonesome. Moses and Susan were the names of his new family who he would call â€Å"aunt and uncle† and they took him and George’s little brother Jim as one of their own. He was a struggling, sickly child cursed with a constant cough, doomed to be home bound with nothing to enjoy but the beautiful plants that grew around the farm. He dedicated his time to them. George always wanted to know more about them and even expressing his fascination with them though art. Susan saw great potential in Caver and urged him as far as she can but home schooling wasn’t enough so Caver himself sought out a high school education. He moved from town to town in Kansas and Missouri in pursuit of a high school education. It took him years longer than most students to graduate because he had to work to support the finances. Later, a family in Iowa encouraged George to try for college. He was finally accepted at Simpson College, and then transferred to Iowa State University. While Carver intended to study music and art, he was convinced instead to study agriculture since he could expect a better living. Music and art became secondary loves as Carver seriously studied agricultural science. An offer came to Carver from Booker T. Washington to teach at Tuskegee, Alabama in 1896. Carver accepted and would remain there until his death in 1943. Carver immediately became interested in helping the poor black farmers of the surrounding area as a botany and agriculture teacher to the children of ex-slaves. Dr. George Washington Carver wanted to improve the lives of â€Å"the man farthest down,† the poor, farmers at the mercy of the market and chained to land exhausted by cotton. â€Å"It is not the style of clothes one wears, either the kind of automobile one drives, nor the amount of money one has in the bank, that counts. These mean nothing. It is simply service that measures success. † Carver’s fame grew after his eulogy given at Booker T. Washington’s funeral in 1915. He later personally knew three US Presidents, both Roosevelt’s and Calvin Coolidge. His personal philosophy of sharing his learning with the community was hailed as a tremendously humanistic approach. He lived ver y meagerly and never married. Carver also received numerous awards during his lifetime like the Roosevelt Medal for Outstanding Contribution to Southern Agriculture. His face has appeared on two US stamps. He was the first African American subject for a National Monument, which stands in Diamond, Missouri. Though some of his scientific methods have been called into question, Carver is certainly significant as an innovator whose true motive was improving the lives of others. He was not tainted by both political or economic gain, and stands as a model for modern scientists. How to cite George Washington Carver, Papers

Sustainability Reporting Framework Click Now To Get Solution

Question: The Global Reporting Initiative is an international not-for-profit organisation that has pioneered and developed the worlds most widely used voluntary Sustainability Reporting Framework. Answer: 1. Introduction The Global Reporting Initiative (GRI) is a nonprofit organization that introduces the accounting guidelines for the economic sustainability reporting of the companies. The organization produces the widely used standards for sustainability reporting which is also known as ecological footprint reporting, environmental social governance reporting, triple bottom line reporting and CSR reporting. Ward (2010) opined that GRI Focal Point Australia works effectively to bring about rules of sustainability reporting within the Australian organizations and also introduce rules to upgrade the sustainability disclosure of the Australian organizations. The report here focuses on the analysis of application of voluntary guidelines in alteration of the information of Flight centre 2014. Further the report evaluates the benefits of the investors in complying with sustainability reporting. The report also focuses on the negative aspects of the global reporting initiatives in the concluding part. 2. Concept of sustainability reporting With the increasing demand for the large requirement for environmental and global initiatives, sustainability reporting has become an important part of the global accounting system. The companies abiding by the rules of sustainability reporting should include Global reporting imitative (GRI), Carbon Disclosure project (CDP), UNCTAD or environmental accounting, the sustainability consortium and International integrated reporting (Adams, 2013). Sustainability reporting is considered to be the practice of measuring disclosing and being accountable to internal and external stakeholders for organizational performance towards the goal of sustainable development (Cohen, 2013). Figure 1: GRI reporting framework (Source: Horngren , 2013, pp-36) According to Horngren (2013), the GRI reporting framework was intended to serve as a widely accepted process of accounting that will help the investors and stakeholders to judge the companies from different industries under a standard parameter. The GRI reporting initiatives allowed the companies to make sector specific report. The mandatory disclosure norms made the companies suffer economically as well as socially. Alstine (2009) opined that it was seen that the investors reacted strongly to poor environmental performers denying those companies any kind of monetary help. The negative incidents and disclosures were more effective than the negative financial disclosures. As per the signaling theory the negative aspects of the present can be mitigated in the future however the mandatory disclosure was making it difficult for the companies to attract potential investors and shareholders. Amran Haniffa (2011) opined that in some cases the reporting of the negative aspects may be recorded as a positive signal for the future and it may suggest that the companies will be able to manage risks effectively an avoid any kind of future issues. 3. G4 guidelines established by GRI As per Bloomberg Press release GRI updated the existing sustainability reporting guidelines in May 2013 to establish a new set of guidelines namely the G4 guidelines which provides organizations to voluntarily report on their environmental, social and governance performance (Hopwood, 2009). The amendment of the guidelines have made the GRI reporting more practical for the organizations thereby encouraging the organizations to report only the information that are material to the business. The G4 guidelines also include new or updated disclosures on governance, greenhouse gas emissions and supply chain issues. As per the guidelines of G4 the companies are presently required to include the following disclosures in the sustainability report. The energy consumption unit of an organization or the energy used per unit of a product of service within the organization (Bamford Szilagyi, 2010). The intensity of greenhouse gas emissions and the extent of gas emissions of the organization Percentage of new suppliers screened using environmental criteria Important environmental impacts on the supply chain process of the organization Other sustainability related issues According to Duran-Encalada Paucar-Caceres (2011) The G4 guidelines contains the following subparts namely Focus on material aspects This section states that an organization will indentify relevant topics for financial reporting based on their impact on the internal as well as external aspect of the organization. According to Ward (2010) the organizations face dilemmas regarding the availability of the large number of topics which it can report within the sustainability report. However Alstine (2009) opined that relevant topic s and indicators are those that may reflect the economic, environmental and social impacts and may influence the decision of the stakeholders and hence should be included in the report. In accordance scheme Cho et al. (2010) opined that the current (A, B, C) application levels rules initiated by the G3 rules will be replaced by the in accordance scheme which will involve two tiers namely core which is the easier level and the comprehensive which is a high level. The G4-34 to G4-55 provides the guidelines for the same. Consideration of indirect activities Previously the G3 guidelines provided the companys to make sustainability disclosures for only the direct activities however the G4 guidelines G4 12 and G4-EC 9 provides rules for the indirect activities like the reporting for entire value chain system. The sustainability reporting for the value chain system will help the investors to understand the environmental sustainability f the production and the delivery process (Duran-Encalada Paucar-Caceres, 2011). The end product is expected to be sustainable if the value chain system is sustainable in nature. New and revised Standard disclosures Previously the G 3 initiatives required the companies to make disclosures in three segments namely Strategy and profile of the company, Management approach and performance indicators of the company (Globalreporting.org.2015). The guideline under G4- 56 required the companies to compulsorily make disclosures related to ethics and integrity and G4-S03to G4-S06 requires the companies to make disclosures relating to the anti corruption practices and public policy (Lund Nadvi, 2010). Moreover the G4-EN3 to G4- EN 21 requires the companies to report for any kind of Green house gas emissions and also the extent to which the companies are responsible for the emissions. Disclosures on management Approach (DMA) The new guidelines focus on three major reporting frameworks namely Describing why an aspect is material How the aspect is being managed How the management reviews and improves the management approach (Dingwerth Eichinger, 2010). 4. Effect of G4 guidelines on Flight Centre annual report 2014 Flight centre Limited is an Australian travel agency group with around 2000 business in around 11 countries. The company provides a pleasurable travel service to the business travelers in Australia, New Zealand, United States, Canada, UK, South Africa, China, India and Dubai. On reviewing the annual report 2014 of Flight centre it was found that the company has followed the standard guidelines relating to the G3 guidelines of GRI. However with the advent of the new guidelines under G4 the company will have to make the following changes in the annual report (www.flightcentrelimited.com, 2015). The following initiatives taken by Flight Centre to make its business sustainable affect both internal as well as external stakeholders of the company. Hence these initiatives should be reported under the G4 guidelines in the annual report of the company. 1. Standard disclosures Carbon emissions: G 4-EN3 requires Flight centre to disclose information relating to carbon emissions. The company is working to reduce the office related carbon emissions by teaming up with the Cleaner climate Ltd to provide the company with a carbon emission calculator. Moreover the company has taken the initiate to install solar energy bulbs and compact fluorescent light bulbs (CFLs) and engaged into energy renewable projects in order to make the business sustainable. Bamford Szilagyi (2010) opined that under the new guidelines the company needs to mention these activities in the annual report under the standard disclosure norms. Office environmental policy: The Company has established certain recycling and waste management policies for the internal staffs of the office namely Ensuring the availability of recycling bins in all accessible office areas Usage of email for external and internal communication has reduced the wastage of paper Practicing double sided printing to save paper consumption Using recycled, unbleached paper for printing purposes Donations of old computers and cell phones to charities for re use Usage of large recyclable milk carton instead of creamers in office kitchens (Burritt, 2010). Energy consumption unit: The standard disclosures also requires Flight centre to report about the units of energy consumed. To make sustainability energy consumption the company has focused on minimizing the usage of ACs, Installation of multipurpose devices to reduce the number of appliances, using sensor lighting and installation of blinds to reduce cooling and heating costs (Adams, 2013). 2. Environmentally sustainable shop design Flight centre has initiated an environmentally sustainable design program for its retail shops at different locations (Ward, 2010). The system provides guidelines relating to usage of Fit out materials including timber usage, waste management, lighting and signage and usage of sustainable water supply equipments. 3. Sustainable supply chain system Flight centre has introduced the environmental Supplier Award for the potential suppliers who engage in environment friendly activities. The award recognizes the supplier that has made the greatest effort to minimize their environmental impact. The company has a corporate travel management network that spans in more than 75 countries. The value chin system of the company works proactively on mutually beneficial business partnerships with suppliers having the same kind of financial and sustainability goals and values (Globalreporting.org. 2015). 4. Disclosures on management approach The company also needs to report on the disclosure for management approach. This section will require the company to make full disclosure of the facts like the importance of the facts that are disclosed and the ways the company is managing the disclosed facts (Burritt, 2010). In relation to this norms Flight centre should make the facts important because they will affect the environment and the internal management of the company as well as the stakeholders decision. The company will also show the initiatives taken by the management to control the negative impact of business process on the supply chain and sustainability of the company. 5. Evaluation of benefits of sustainability reporting to investors Adams (2013) opined that sustainability reporting is an important step towards achieving of the sustainable global economy. The major stakeholders of the companies that is the government, investors and suppliers are highly benefited from the sustainability reporting system. The following are the benefits for the sustainability reporting to the stakeholders Generation of trust Ward (2010) suggested that the full disclosure of all the direct as well as indirect activities of the companies makes the financial report transparent and can generate a sense of trust among the users of the information. The transparency of the report also helps to reduce reputational risks and demonstrate openness and accountability. Competitive advantage The companies gets an added competitive advantage over the other companies of attracting investment, initiating new activities, entering new markets and negotiating contracts with the help of GRI reporting (Lawrence Beamish, 2013). The investors and the stakeholders are ready to supply capital and make long term investments in these companies because they have a clear view of the financial as well as the non financial aspects of the company. Fulfilling the needs of the stakeholders Sustainability reporting helps the companies to fulfill the basic demands of the stakeholders thereby creating a positive image in the mind of the stakeholders. According to Burritt (2010) the stakeholders demand more transparency from profit and not for profit entities. They further demand for the economic sustainability and social sustainability compliance from the business. Improvement strategies The use of the GRI guidelines helps the organizations to highlight the weaknesses within the b business and also calls for improvement that can enhance the future performance of the company. The analysis of the level of energy consumption, wastage and environmental pollution will help the company to introduce new sustainable methods for controlling of the wastage and increase the goodwill of the company (Globalreporting.org. 2015). Enhance reputation A survey conducted in 2011 on corporate reputation showed that expansion of business activity transparency and recording of good deeds were the two most effective ways to create a positive image in the mind of the investors and concerned stakeholders particularly the customers of the business (Hopwood, 2009). In the year 2013 the survey by Earnest and Young showed that around 50% of the respondents issuing sustainability reports suggested that the adoption of the sustainability reporting has helped them to improve their reputation among the stakeholders. Employees expectations fulfillment As per the survey reports of EY and GreenBiz in 2011 the sustainability reporting is also beneficial for the internal employees of the organization. They are regarded as one of the major stakeholders as well as the backbone of the company (Lawrence Beamish, 2013). The report helps the employees with information like environmental activities of the company and also makes them aware of the goodwill and future expansion plans of the company. This helps the employees to feel connected with the company and work with loyalty (Hopwood, 2009). Improved access to capital The companies high on sustainability have higher probability of securing capital form both local as well as foreign institutional investors since the investors are certain about their returns from the company. The potential investors will also find it helpful to make decisions as to long and short term investments (Hopwood, 2009). The GRI guidelines helps the investors to assess the risks related with the investments in a particular company and also the risk of loss of reputation can be assessed by the investors before they take a long term investment decision. Creating and maintaining shareholder value Adams (2013) suggested that the investor presentations, quarterly earnings, quarterly spending on sustainable activities, carbon emission rates, electricity usage rates, employee engagement techniques, announcements and press releases, socially responsible investment surveys, social projects and periodic reports on stock exchange and security analysis helps to increase the shareholders value and make them well informed about the current status of the company. It also provides an insight into the future status of the company. 6. Conclusion The report shows the benefits of the sustainability reporting system and also focuses on the revised guidelines that are implemented by the new G4 guidelines. However the there are also certain negative factors associated with the process of sustainability reporting. Since sustainability reporting integrates the reporting and transparency of all business activities so at times it may be found that some kind of negative activity of the business has been reported in the process. The publication of negative reports not only effects the reputation of the company abut also affects the related stakeholders specially the investors and the customers of the business. Before the introduction of the G4 initiatives the companies were required to make mandatory disclosures of the sustainable reports. This gave rise to reporting of many negative incidents like use of a deplorable resource or mistreatment of the employees within the organization. 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