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Case Study Sample Homework

Task 1

Find the GRI on the Internet. Outline the key GRI indicator protocols that relate to water. From the perspective of a report user, justify, for each protocol, why these aspects relating to water consumption should be reported.

The water indicators are used by the government, non government, business and industry organisations to know the impact of usage of water on the environment. The information on water use and discharge is indicated by the core indicators and the additional indicators give the information on additional impact on environment by the use of water in the organisation.

Following are the Global Reporting Initiative’s indicator protocol related to water is divided into core indicators and additional indicators.

Core Indicator

Total water use : There are two figures that represent the total use of the water, firstly, the total use of water from all the sources and secondly the amount of water that the organisation uses.

This protocol should be reported as it will give the clear picture of the usage of water and also the wastage of water. The actual water usage will identify whether the organisation required more of water supply. This report will also include if any leakages are there and that will affect the total report extensively.

Significant discharges to water by type : The report is about the discharge of water from the organisation to the surface water or ground water through a discharge point. It also includes the waste water that is been removed through trucks from the organisation. The report should include both treated and untreated discharges of water.

This protocol should be reported because it gives the figure of water that is wasted and discharged from the organisation. In case the discharged water is not treated it can be harmful for the species and for the life as it goes and finally streams into rivers or pond or lakes.

Additional Indicators:

Water Withdrawal by the sources : The total volume of water, reserved by the organisation, gives the indication about the size of the organisation and also indicates the importance of user of water, which thereby helps in providing baseline figures for efficiency and usage calculations. Clean and fresh water’s scarcity is growing which can affect the process of production which depends on large volume of waters.

This protocol should be reported as they tell about the total volume of water withdrawn. Also it helps in identifying from where the total volume of water is been used that is directly or through imtermediaries.

The water withdrawal significantly affect the water sources : The environment can be affected by withdrawing water from the water system. The environment can be affected by reducing the level of water available for the usage, the water label lowering or changing the ecosystem’s availability to perform its function. Such changes leave the wider impact on the social and economic consequences and also on the quality of life.

This protocol should be reported as it can also give the assessment of the areas involving risks and also the improvement. It also identifies whether the organisation’s water sources are stable or not. In all, the indicator tells about the impact related to the water use of the organisation. Also, it gives the report on the water sources which are highly affected because of the water withdrawals by the organisation. It should also be reported because there are few water sources which are small and sensitive due to their size, or have a threatened or endangered species or because of their functions. Another reason is that if the water source is from national or international acclaimed conservations.

The total percentage and the total volume of water recycled and reused : This helps in demonstrating how well the organisation is performing, in terms of water withdrawals and water discharges. Reuse and recycling of water can reduce the clearance costs, reduction of water usage and water treatments. The regional, national and international goals of managing water supplies can also be met by this protocol.

This protocol should be reported as it indicates whether the water was treated or not treated before the reuse. Apart from this report also indicated how much water is been used by the organisation in a year and also the percentage of water withdrawal.

Task 2

The three organisations chosen are Campbell Soup Company, Coco Cola Amatil Limited and Goodman Fielder Limited. Please find below the brief profile of each of the company.

Campbell Soup Company : This is one of the world’s leading producers and marketers of the food items and simple meals of highest quality and the foundation was established in year 1953. There products like snacks, soups, sauces and health beverages are sold in around hundred countries. The major countries include Asia pacific, Latin America, Greater Europe, North America, Canada and United States. The most sold item of the Campbell is the condensed soup that comes in red and white tin. They have approximately choice of 90 condensed soups on the list. They also offer a variety of soups that can be made in the microwave.

Coco Cola Amatil Limited: One of the prime bottlers of non alcoholic beverages in the Asia Pacific region. It is among the top five Coco Cola bottler in the world. The operations are active in Australia, New Zealand, Indonesia, Papua New Guinea and Fiji. The portfolio includes manufacturing, selling and also the distribution of the products. The product includes energy drinks, soft drinks, carbonated drinks, water, flavoured milk and also the vegetables and fruits which are ready to eat. The products are sold under the license of The Coco Cola Limited. The head office of the CCA is in Sydney and is also listed in Australian Security exchange.

Goodman Fielder Limited: Goodman Fielder is one of the top food companies in Australia and New Zealand. They sell lot of brands under the flagship of the company like White wings, Pampas, Meadow Lea, Meadow fresh and Irvines. The products that are made here include breakfasts, lunch, dinner and also the snacks. They also make and market products like cheese, milk, bread, condiments, sauces, dips, frozen desserts, frozen pizzas, and also cooking oils. Apart from this they also provide fats and oils to the manufacturers and wholesalers in Australia and New Zealand. Their manufacturing units are in Australia, Fiji, New Zealand, Papua New Guinea and New Caledonia and the head office is in Sydney.

The Current water reporting practices for each of the above listed company is mentioned below:

Campbell Soup Company : at Campbell, they make sure that after using the water for various activities and operations in the units, it is cleaned and treated properly before it returns to the rivers or streams. They also provide waste water treatment through municipal or company owned treatment facility. In the company’s business plan also the conservation of water is included. They are also working on how to use water more efficiently. They make sure that the water they use is cleaned because it is used in the various products that are manufactured. They also recycle and reuse the water after cleaning in things like cleaning of vegetables.

Coco Cola Amatil Limited: as per the company, they use approximately 1.5 litres of water to make one litre of a soft drink. They consider that this their best practices. Also they measure and monitor the use of ground water. Also, the company has invested in monitoring the water usage from the sources. The monitoring of water will help them to check the flow rate of water, water level and also the quality of water. They also give water efficiency targets to the group. They are also working on rain water harvesting, reuse and recycle of water. They discharge the waste water only to the government treatment facilities. The water that is used in the production is only a ground water or spring water. They also have annual water audits as well.

Goodman Fielder Limited : the Company neither has nor revealed much on the water usage in the company, however, the Company is participating in government organised programs of water efficiency where they learn on how to use water efficiently and also the reuse of the water. The company also run training programs for their employees on the environment conservation.

Comparison of Practices and Practices using GRI protocol:

If we consider the above write up, we will see that in some of their capacity, all the three companies are following the practices of saving water and also reusing the same. However, Campbell Soup Company follows the best of the practices that are good for the environment and also the organization. They are following the GRI’s protocol as well for example, the reuse of the water and also the recycling of water in cleaning of vegetables, they are using the protocol in the treatment of water before discharge. (Weidemeyer A , 2001).Though Coco Cola Amatil is one of the manufacturing units which have maximum usage of water, yet their practices are not best and up to the level because the water audits or water monitoring are used for self enhancement of the product. They should be more active in working on water savings. (Smith B,1998) They do follow the GRI’s protocol in terms of waste water treatment, which they get it done by the government treatment facilities before the discharge. Last is the Goodman Fielder Limited, they are still focussing on how should they save water and what all they should do. There work on water saving is not mentioned clearly anywhere. They do not follow the water protocols as given by Global Reporting Initiative.

Evaluation of Adequacy of Company’s Disclosure:

If we evaluate the adequacy of the three companies, we will find that the disclosures and the reports given by Campbell Soup company is full of transparency, they have listed all the activities they carry out in terms of water saving, water recycling and water usage and also in terms of water treatment after the usage. (Smith B,1998) The Company has mentioned in details how they work on it and what all are the outcomes for the same. They have given all these details on water protocol so that the other companies can see and practice the same. Also they would like to tell the world how their small efforts are working towards the up keep of the environment. If we talk about Coco Cola Amatil Limited, they have also disclosed their practices in public which are very detailed and have all the intricacies of how they carry the water conservation in the units. They have added lot of accolades that they have achieved in water conservation on their website. The disclosure helps in knowing the different ways the water conservation can be done and is a good example for other soft drink manufacturers. As far as Goodman Fielder is concerned, they do not have transparency as they have not disclosed the actions they take to conserve water in their company. Also, they do not follow GRI’s protocol on water indicators. (Diao X , 2002).

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