I) Analyze the given report (focus only on the mini topics/components that your groups are interested in).1. WORKS ARE AHEAD OF ACTIONSThe gap between policies and performance exists in almost every area. While 72% of companies have incorporated human rights into their corporate codes, complaint mechanisms are put in place at only half the rate (37%).2. WALKING THE WALK REQUIRES TIME, MONEY AND PEOPLE.In terms of communication, less than one-third communicate on their human rights and anti-corruption work, with labor and environmental disclosure slightly more common - at 40% and 49% respectively.One clear example is in the area of environment: 66% of companies have installed environmental management systems (implement) and 54% monitor their environmental performance (measure), but only 38% report their emission data (communicate).3. COMPANIES ARE SKIPPING THE ASSESS STEP AND MISSING THE RETURN-ON-INVESTMENT DATA NEEDED TO MOVE FORWARD.As regards the environment, there is a more positive picture. More than half of all companies are performing environmental risk and impact assessments and an increasing number are conducting technology and life-cycle assessments.4. LABOR AND ENVIRONMENT EFFORTS LEAD THE WAY.When it comes to labor rights and environment, plentiful corporations have been dealing with governmental regulations around workers' rights and environmental impacts. These external forces have led to an increased focus on building internal systems and staffing to improve working conditions and environmental performance.5. SMALLER COMPANIES ARE CATCHING UP.Small and medium sized enterprises (SMEs) showed strong increase regarding human rights codes, mechanisms to verify employee age, setting environmental targets and indicators and enacting zero-tolerance policies towards corruption. 6. COMPANIES OF ALL SIZES SHARE PRIORITIES AND STRUGGLES.For various companies of all sizes, action around environment and labor right are being enacted ate higher levels than human rights and anti-corruption a consistent finding since the survey launched. The majority of all companies have environmental management systems, employ 3R (reduce, reuse, recycle) policies and conduct training and awareness programmers.7. LARGE COMPANIES MORE LIKELY TO INFLUENCE THE ACTIONS OF SUPPLIERS.There is a rapidly growing realization that the supply chain poses social, environmental and governance risks and challenges. Several firms can protect against robust management systems covering human rights, labor environment and anti-corruption.

II) Find 2 or 3 companies that have corporate sustainability policy implemented in their organizations and then compare and contract with the mini topics/components of the given report.1. In accordance with the studied content, a business must combine and maintain 4 elements to achieve sustainability: Sustainable development. Corporation social responsibility (CSR). Stakeholders. Corporate Accountability.2. Sustainability policies with regard to 2 corporations, namely COCA-COLA & UNILEVER VIET NAM (UVN).a) COCA-COLA Active healthy living. Packaging. Product and ingredient healthy. Human rights. Water stewardship.b) UNILEVER VIET NAM (UVN) Sustainable living plan. Enhancing likelihood. Fairness in the workplace. Advancing human rights with supplier. Assist employees improve their health (physical and metal), nutrition and well-being. Reduce workplace injuries and accidents.3. Combination amongst elements to attain sustainability.a) COCA-COLA pays attention to protecting the environment. Water stewardship: working to protect watersheds, reduce risks to water supplies and moving towards balancing our water use. Sustainable packaging: our efforts to reduce our materials use, source recycled and renewable materials and build a restorative packaging systems. Climate protection: working to reduce our impact and partnering to take action against climate change. Sustainable agriculture: helping to ensure a sustainable supply of ingredients, while supporting famers and agriculture communities.b) UNILEVER pays attention to human rights. All workers are treated equally and with respect. All workers are of an appropriate age. All workers are paid fair wages. All workers working hour is reasonable. All workers health and safety are protected at work. All workers have access to fair procedures and remedies. Work is conducted on a voluntary basis.

III) Is it right to say that it is a growing trend that nowadays governments around the world are paying more attention to corporate sustainability policy implementation within profitorientedcompanies?1. Definition Profitable companies: a business or other organizations whose primary goal is making a profit, and is concerned with money only as much as necessary to keep the organization operating. Most companies considered to be businesses are for profit organizations; this includes anything from retail stores to restaurants to insurance companies to real estate companies.

Non-Profitable Companies: is a group that raises money or performs deeds for a specific cause or set of causes. For instance, an organization that uses its revenues to feed the homeless or educate children is a non-profit.

MNC: an enterprise operating in several countries but managed from (home) country. Generally, any company or group that derives a quarter of its revenue from operations outside of its home country is considered a MMC.

NGO: is any non-profit, voluntary citizens group which is organized on a local, national or international level. Some are organized around specific issues such as Human Rights, environment and health.

2. Analyze NGO impact on the government Benefit They generally enjoy a great degree of legitimacy in the eyes of the public. They are well attuned to public concerns, and to the needs of specific groups thatmight not be represented by the market or defended by the government. Their dense, extensive networks are different from those of the typical MNE orgovernment. They are often more cost-effective than their private or public partner. Drawback NGOs also suffer from some drawbacks chief among them their relative immunity from transparency and accountability and their dependence on donors for funds, which are often scarce (Kapstein, 2000) -- their strengths have led governments and multilateral institutions to direct more and more funding through them. Although precise figures are difficult to obtain, the OECD noted that the funds that industrialized economies channelled through NGOs rose from 0.2% of their total bilateral official development aid (ODA) in 1970 to 17% in 1996 (Wood, 2003). In Africa, by 1994 already 12% of foreign ODA was being funnelled to the region through NGOs, and the number has continued to rise (Chege, 1999). Transfers of official developed-country aid to NGOs in 2006 totalled more than $2bn of total ODA, about 123% more than in 2002 (OECD.Stat and Epstein and Gang, 2006).Multinational company impact on the governmentAdvantages Improving the balance of payments- inward investment will usually help a country's balance of payments situation. The investment itself will be a direct flow of capital into the country and the investment is also likely to result in import substitution and export promotion. Export promotion comes due to the multinational using their production facility as a basis for exporting, while import substitution means that products previously imported may now be bought domestically. Providing employment- FDI will usually result in employment benefits for the host country as most employees will be locally recruited. These benefits may be relatively greater given that governments will usually try to attract firms to areas where there is relatively high unemployment or a good labor supply. Source of tax revenue- profits of multinationals will be subject to local taxes in most cases, which will provide a valuable source of revenue for the domestic government. Technology transfer- multinationals will bring with them technology and production methods that are probably new to the host country and a lot can therefore be learnt from these techniques. Workers will be trained to use the new technology and production techniques and domestic firms will see the benefits of the new technology. Increasing choice- if the multinational manufactures for domestic markets as well as for export, then the local population will gain form a wider choice of goods and services and at a price possibly lower than imported substitutes. National reputation- the presence of one multinational may improve the reputation of the host country and other large corporations may follow suite and locate as well.Disadvantages Environmental impact- multinationals will want to produce in ways that are as efficient and as cheap as possible and this may not always be the best environmental practice. They will often lobby governments hard to try to ensure that they can benefit from regulations being as lax as possible and given their economic importance to the host country, this lobbying will often be quite effective. Access to natural resources- multinationals will sometimes invest in countries just to get access to a plentiful supply of raw materials and host nations are often more concerned about the short-term economic benefits than the long-term costs to their country in terms of the depletion of natural resources. Uncertainty- multinational firms are increasingly 'footloose'. This means that they can move and change at very short notice and often will. This creates uncertainty for the host country. Increased competition -the impact the local industries can be severe, because the presence of newly arrived multinationals increases the competition in the economy and because multinationals should be able to produce at a lower cost. Crowding out -if overseas firms borrow in the domestic economy this may reduce access to funds and increase interest rates. Influence and political pressure- multinational investment can be very important to a country and this will often give them a disproportionate influence over government and other organisations in the host country. Given their economic importance, governments will often agree to changes that may not be beneficial for the long-term welfare of their people. Transfer pricing- multinationals will always aim to reduce their tax liability to a minimum. The aim of this is to reduce their tax liability in countries with high tax rates and increase them in the countries with low tax rates. They can do this by transferring components and part-finished goods between their operations in different countries at differing prices. Where the tax liability is high, they transfer the goods at a relatively high price to make the costs appear higher. This is then recouped in the lower tax country by transferring the goods at a relatively lower price. Low-skilled employment- the jobs created in the local environment may be low-skilled with the multinational employing expatriate workers for the more senior and skilled roles. Health and safety -multinationals have been accused of cutting corners on health and safety in countries where regulation and laws are not as rigorous. Export of Profits- large multinational are likely to repatriate profits back to their 'home country', leaving little financial benefits for the host country. Cultural and social impact -large numbers of foreign businesses can dilute local customs and traditional cultures. For example, the sociologist George Ritzer coined the termMcDonaldizationto describe the process by which more and more sectors of American society as well as of the rest of the world take on the characteristics of a fast-food restaurant, such as increasing standardization and the movement away from traditional business approaches.Non-profitable company impact on the government Main Advantages Corporation does not pay income taxes on money it receives for a charitable purpose. Donors that give for a charitable purpose may deduct their donations from income taxes. Some benefits may be deducted as business expenses. Main Disadvantages The full tax benefits can only be utilized by businesses that have been incorporated for a charitable, educational, scientific, religious or literary purpose. If property is transferred to non-profit corporation, the property must stay with the corporation. Even if the corporation ends, the property must to go another non-profit.

Profitable company impact on the governmentIn a capitalist economy, the pioneers and cowboys of the land are the entrepreneurs willing to take the risk and start a for-profit company. The establishment of a for-profit business has some clear advantages: self-employment and financial rewards proportional to success. It is not without disadvantages, however, such as financial liability and obligation to investors and creditors. It pays to examine both sides of the coin before you make the jump.Money The most obvious advantage of a for-profit company is the possibility of making money. Revenue generated above and beyond expenses is for the owner to do with what he will. That can include personal enjoyment or reinvestment in the company. The more successful the company, the greater the financial reward. The caveat is that the reward goes to the owner, i.e., not necessarily the company founder if it was started with loan debt or with money provided by investors.Ownership and Liability Besides financial rewards, the owners of a for-profit company are their own bosses. Again, the advantages and disadvantages of that depend on the ownership model. A sole proprietorship gives one person the ability to make unilateral decisions for the company, but his finances and those of his business are one and the same. He's entirely liable if the business goes under. On the other hand, a corporation is its own entity, absolving owners of liability beyond the price of their shares, provided they are not party to tax fraud. However, shareholders must manage the company by vote on major issues, and votes per person are based on who has the most shares. Regulation Non-profit organizations have to go under the Internal Revenue Service's microscope to ensure they work toward their stated purpose. While individual industries may be subject to government regulation, for-profit companies taken as a whole are allowed to conduct business as they see fit, so long as they abide the law. However, non-profits are funded by donations. A non-profit could fall short of expectations and not be liable to donors as long as it tries in earnest. For-profit companies rarely receive money with any strings attached. The very essence of commerce is the expectation of mutual benefit in financial transactions. In that sense, a for-profit company is regulated by its obligations to investors and creditors.Liquidity of assets If business really goes south, the final advantage for a for-profit company is that its assets are highly liquid. After the business goes under, the owner can still sell the company assets such as buildings, office equipment or industrial equipment to settle debts or for personal profit. A company doesn't even need to be performing poorly to be considered liquid. The owner of a sole proprietorship may come across an attractive offer from an interested buyer and sell the whole organization. Corporate shareholders may buy and sell shares in companies at any time. The downside is that an item for sale is only worth what customers are willing to pay for it. It's possible that sellers will not turn a profit on their part of a company or even recoup their investment.Yes, it is. In a profit-oriented-company, the convenience of the function and the employees come first. If such a company realizes that it cannot easily produce what customers want or that it cannot easily serve them the way they want to be served, they choose to ignore such customers. Furthermore, a profit-oriented company is not interested in new markets because it is happy doing what it does. And often, such a company is incapable of doing anything other than what it does because it has always believed that it will never have to do anything else, as the world will remain the same.