عنوان مقاله:
ضرورت انطباق حسابرسی های پایدار با مدل های کسب و کار غیرمعمول
The need to adapt sustainability audits to atypical business models
سال انتشار: 2018
رشته: حسابداری - مدیریت
گرایش: حسابرسی، حسابداری عمومی، مدیریت کسب و کار
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مشاهده سایر مقالات جدید:
On measuring performance
The traditional way to evaluate business performance, regardless of the category being measured, is based on auditing the business’ activities and its ability to achieve particular goals. These goals typically include producing or trading goods or services to satisfy customers, generating sufcient profts to satisfy owners/investors, and/or maintaining conditions to satisfy concerned stakeholders (Kaplan and Norton 1992). Audits provide a snapshot of an organization’s current performance and relevant information that can be used to maintain and improve relevant activities. In general, audits can be performed to investigate performance along any selected category, including fnancial, food safety, quality, partnership-related, environmental, or even social. Audits can be pursued toward regulatory compliance, performance assessment, external certifcation, or simply continuous improvement. For example, environmental audits typically begin with a quantifcation of the material and energy resources consumed by an organization, and the products and wastes generated, commonly referred to as a material fow analysis (MFA). Although there are numerous frameworks for measuring sustainability performance, none are universally accepted or applied. There is a need for a more global and universal sustainability assessment similar to what ISO 22000 represents as an international standard for food safety (ISO 2005). Coyne (2006) partially addressed the issue for the business world, discussing elements of social responsibility. Moreover, Soyka (2014) summarized multiple discussions and events addressing the need for corporations to measure and improve their sustainability. Commonly used sustainability-oriented auditing and reporting frameworks include: Global Reporting Initiative (GRI, focused on triple bottom line accounting), CDP (formerly Carbon Disclosure Project, focused on greenhouse gas emissions), Leadership in Energy and Environmental Design (LEED, focused on building performance), and SA8000 (social accounting standard). The ISO 14000 family of standards, for example, emphasizes environmental management systems, with sub-standards focused on specifc tools such as audits, communications, labeling and life cycle assessment, and specifc issues such as climate change (ISO 2015). While sustainability audits are the norm to measure the performance of an establishment, they are often created by and geared toward larger entities with linear production systems (Baumann-Pauly et al. 2013; McEwen 2013). We hypothesize that such methods are too rigid and impractical for smaller and rapidly changing entities with emerging business models and operating in Third Places. These diferent challenges were raised while working on an MFA analysis of The Plant, in Chicago.
Case study
MFA approach of The Plant, Chicago: In summer 2016, we set out to perform a sustainability audit of The Plant in order to measure the performance of adopting this sustainability-oriented, Third Place business model. The MFA method was chosen as the research was part of “GloFoodS,” a French INRA–CIRAD project to study food waste management in various urban contexts. The Plant is an old meat packing facility in the Back of the Yards neighborhood in Chicago that has been renovated to host multiple food and environmentally conscious businesses. The project advocates for a “circular economy” by encouraging the sharing of material and knowledge resources across businesses (Plant Chicago 2018). Activities include production of crops from outdoor and indoor farming and food preparation such as brewing, baking, and light processing. An onsite biodigester is designed to create energy using waste biomass from the site and from organic waste producers across the city. Moreover, Plant Chicago, a not-for-proft organization operating within The Plant, is socially driven and aims to promote the concept of circular economy through education and community outreach (Plant Chicago 2018). The Plant has become quite popular, getting media and public interest from around the world. It has been hailed as a desirable model that can be replicated to address sustainable food
چکیده
در حالی که کسب و کارهای بسیاری در پی پایداری هستند، انجام این کار مستلزم مدل های کسب و کار جدیدی است که هدف آن ها دستیابی به مزایای ارکان سه گانه (اقتصادی، زیست محیطی و اجتماعی) در حین استفاده از فناوری های مناسب و بسترهای جدید دانش برای انجام کسب و کار می باشد. مکان های ثالث به مکان های گردهمایی عمومی خارج از محل کار یا خانه اطلاق می گردد که به عنوان بسترهای قدرتمند نوآوری در مدل کسب و کار، در قالب مراکز رشد، فضاهای همکاری و مراکز نوآوری، ظهور یافته اند. مکان های ثالث، گروه متنوعی از بازیگران از قبیل کارآفرینان، کارکنان، و سرمایه گذاران را قادر می سازد تا به مشارکت و توسعه غیررسمی شیوه های نوآورانه در انجام کسب و کار بپردازند. مکان های ثالث از نظر ساختاری پیچیده تر از مراکز تولید سنتی هستند چرا که آن ها دارای شرکت های متعددی می باشند که به صورت رسمی وغیررسمی با هم در تعامل هستند. در نوشتار حاضر ما به بحث درباره چالش های ارزیابی عملکرد پایدار مکان های ثالث با استفاده از ابزارهای متداول حسابرسی پایدار می پردازیم.
