The paper "Performance Measurement in Organisations - Apple" is an outstanding example of a business assignment. Corporate social accounting can be defined as a form of accounting carried out by a business organization to place significance on the impact its undertakings have on the community. According to Bhutta and Saeed (175) social accounting needs that businesses examine at every bit of its operations and what type of impact its operations have on society, the environment, and places. It is worth noting that social accounting does not address the kind of resources carried out by financial accounting; instead, it concentrates on organizational activities as well as what type of impact those activities have.
On the other hand, corporate social reporting can be defined as the process of communicating the environmental as well as the social impact of fiscal organizations. In addition, the reporting can be referred to as a type of enterprise self-regulation incorporated into an organizational paradigm. Importantly, its policy purposes as a self-regulating means whereby the enterprise examines and makes sure its actively complying with the fortitude of the international norms along with ethical standards: in this regard, the study seeks to analyze Apple’ s social reporting. Analysis Basically, Apple’ s culture of confidentiality has undoubtedly facilitated it to turn into the most lucrative corporation in the world.
According to Schmundt and Zand, internally, Apple ensures their workers are competitive and determined; whereas externally, customers will anxiously wait for months or even years for the release of a novel product. Undeniably, confidentiality, as well as corporate accountability reporting, makes a tricky combination, and in the past months, Apple’ s stakeholders have revealed that they need the corporation’ s activities as well as communication in this domain to get better.
In China, it is apparent that one of Apple’ s largest suppliers recruit juvenile employees and forced its workers to work unlawful overtime (Schmundt and Zand). Furthermore, the company alleged that it needed Pegatron (one of Apple’ s supplier) install a system that needed the suppliers to keep hold of workers IDs, an exercise that foils employees from leaving the industrial unit to look for a job in another place. Besides that, Apple has faced unrelenting condemnation from workers’ trade unions as well as rights groups with regards to the state of affairs in its supply chain.
In mid-2012, the corporation claimed that it had dealt with the concerns about employee safety and working hours raised in Foxconn audits (Apple). However, protests of undue overtime heightened following the challenging creation cycle for the iPhone 5 as well as updates to the Mac as well as iPad PCs, which led to a 2000-employee riot at companies run by Foxconn (Apple 16). Subsequent to such unrest, Apple’ s chief executive Tim Cook, promised to shift a number of the company’ s production to the US in 2013 to deal with some of the volatility in abroad inexpensive labor. The accusative report by CLW is rooted in comprehensive research carried out by a number of CLW investigators who worked furtively in Apple’ s suppliers’ factories that produce products such as iPhones and iPads.
The investigators in Pegatron factories realized that many workers suffer embarrassing public mistreatment at voluntary gatherings held every morning and evening. Furthermore, akin to a military roll call, all employees in these factories stand in a line to be shouted at by their leader, which without a doubt is the violation of employees’ rights.
Contrary, Apple believes that safety and health are the essential elements of every employee’ s civil liberties, and so it needs all its suppliers to produce harmless working conditions as well as a mentally and physically hale and hearty work setting, that advocates the Apple’ s policy standards (Apple 12). According to Apple (4) the safety, as well as a health program, begins with safety training as well as occupational health and standard audits all over the company’ s supplier base.
The company agrees that more life-threatening infringements in the past have as well entailed chemicals exposure to employees owing to deprived aeration as well as employees carrying out activities at unsafe heights devoid of safety harnesses or guardrails. From time to time the company has as well found out that worker health along with safety concerns have not been covered during the company’ s regular audits.
Apple. Apple releases 2012 'responsibility report. Progress Report. Cupertino, California: Apple, 2012. 23 February 2013.
Baugher, Shirley L. "Ethics and Moral Decision Making in a World with Ambiguous Borders." Journal of Family & Consumer Sciences;Summer 105.3 (2013): 3-67.
Bhutta, Nousheen Tariq and Muhammed Mohtsham Saeed. "Accounting scandals in the context of corporate social reporting." Journal of Database Marketing & Customer Strategy Management 18.3 (2011): 171-184.
Chen, Yu-shan and Ching-hsun Chang. "Greenwash and Green Trust: The Mediation Effects of Green Consumer Confusion and Green Perceived Risk." Journal of Business Ethics 114.3 (2013): 489-500.
CLW, China Labor Watch. Apple's Unkept Promises: Cheap iPhones come at high coststo Chinese workers. Investigational Report. Shanghai: China Labor Watc, 2013.
Schmundt, Hilmar and Bernhard Zand. Undercover Report: Apple Faces Fresh Criticism of Factories. 29 July 2013. 23 February 2014.