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代写澳洲assignment,Corporate Governance
发表日期:2013-08-29 11:59:26 | 来源:assignment.cc | 当前的位置:首页 > 代写assignment > 澳洲assignment代写 > 正文
Introduction
 
The management system and governance of each and every organisation is accountable for the maintenance of the organisation’s strength and survival in the stiff competition in the business world. The role of the governance imposed by the organisation as a whole should always be open minded for the occurrences of changes in order to adjust and cope with the tremendous development that are happening in the internal and external environment of the organisation. With the constantly changing environment, many people especially those in the working organisation find themselves normally adapting. This is because change can bring many improvement and development in different aspects of competency. In many ways, change can make work easier, pave the way for future innovations or generally improve people’s lives. Similarly, change has been adapted by various work organisations for varied reasons.
 
Important changes in the understanding and management of corporate governance and its impacts on businesses have been developed in the past 10 to 15 years. Various researchers, practitioners and policymakers now acknowledge that corporate governance and its impacts on businesses can be conceptualised from a functional perspective and that appropriate interventions involve the development of alternative measures to cope up. It was also noted that the establishment of a conducive environment for learning and training as an integral component of corporate governance have served effectively in implementing organisational change strategies for transformation. At present, this philosophical shift has extended to various settings, including multinational companies and organisations. Directors here have recognised that some employees do not have the skills and behavioural repertoires necessary to cope with the many expectations and challenges of corporate governance. Hence, these employees may have the tendency to remain contented with their mediocre performances as their alternative way of mitigating these expectations.
 
Corporate governance pertains to the set of policies that are established in order to make influence in the manner in which an organisation or company is managed, governed or operated. The execution of corporate governance leads to the efficient and effective implementation of the policies and tasks necessary to satisfy a firm's customers, employees, and management. It also focuses on the careful management of the processes involved in the relationships among all the stakeholders involved (Bhattacharya, 2000).
 
More often than not, small companies don't really have the capabilities to implement corporate governance. Instead, these companies engage in activities that various schools of management typically associate with the implementation of corporate governance. These activities include the establishment of rules, policies for decision-making, monitoring and evaluation.
 
However, corporate governance deals with all operations done within companies and organisations. Activities such as the management of responsibilities, the control of operations, logistics and evaluations are often related with corporate governance. A great deal of emphasis lies on the efficiency and effectiveness of processes. Therefore, corporate governance includes the analysis and management of internal processes.
 
The Body Shop will be the model business entity that will be used in this research based on their history in corporate governance.
 
Company Background
 
A known British chain of cosmetic stores called “Body Shop” which is found almost all over the world shows tremendous success in previous years is also the company The Body Shop International plc. Actually, The Body Shop agreed to a £652 million takeover offer by a French cosmetics group L'Oréal on 17 March 2006. The Body Shop was founded by Anita Roddick, distinguished for selling its own line of products not tested on animals, and produced in an ecologically sustainable approach (wikipedia, 2006).
 
The Body Shop aims for sustainable growth as a broad market leader in cosmetics as well as for segment leadership. In both cases, the brands of The Body Shop will play a crucial part. The Body Shop is able to establish its broad leadership usually by merging with other strong cosmetics companies and their products, which are then combined into a new, larger company. Offering training to its employees, improving the company operations, and the introduction of new beauty products and technologies then reinforces the positions of the various products of The Body Shop. This practically results in economies of scale that is able to create a distribution network for both its local and international products. If a market is already in the control of other companies, The Body Shop devotes its attention towards the development of a premium segment with its various beauty products.
 
Discussions
 
Any business organisation fundamentally exists because it has certain responsibilities to fulfil for the people in the community as well as the various entities comprising it. The organisation has its human entity ranging from the staff, to the managers, board of directors, stakeholders, suppliers and so forth. All these groups have their own set of functions that contribute to the determination of the business goals, the delivery mechanisms of goods and services, and the operational patterns within the organisation. Furthermore, business organisations are part of the larger society where the markets and consumers are targeted and derived. The complexity of the internal and external surroundings of the business necessitates crucial deliberations and decisions in order to ensure the effective and continuous affairs of the organisation. The overall management of the internal and external affairs of the organisation is what basically forms corporate governance.
 
Basic Definitions
 
1) Corporate Governance - pertains to the set of policies that are established in order to make influence in the manner in which an organisation or company is managed, governed or operated (Bhattacharya, 2000).
 
2) Company Performance - can be measured in terms of the efficient and effective implementation of the policies and tasks necessary to acquire the essential goods or services at the best possible total cost of ownership, leading to the overall satisfaction of a firm's customers, employees, and management (Booms, 1981).
 
Role of Executive Directors
 
Executive directors have the primary role to make specific identifications of all the possible sources of evaluation information which includes company performance. This is because aside from the observations of the immediate supervisors, company performance evaluation information can still come from a variety of other sources, including the employees, subordinates, and work products (Einsestat, 2001). For example, whenever The Body Shop utilises company performance information from individuals other than the immediate supervisor, the management informs the employees of the possible sources at the start of the company performance cycle, where they receive their company performance plans.
 
In addition, these executive directors are the people who develop their company’s performance plans. The plans are signed by the employees and then passed on to the management for approval. They make sure that company performance plans are complete and adequate before signing the forms (Gonzalez, 2003).
 
Executive directors also discuss the company performance plans with the employees in a clear and organised manner. Generally, discussions are conducted within 30 days of the start of the company performance cycle.
 
Role of Non-executive Directors
 
Non-executive directors document their company’s performance and provide feedback to the executive directors from time to time throughout the company performance cycle. Documentation normally occurs in the form of memos, and these are retained in the non-executive directors’ confidential files.
 
Actually, these directors also have the authority to determine substandard or unacceptable company performance (Galpin et al. 2002). They normally address minor or marginal company performance issues through company performance counselling and coaching.
 
The Body Shop’s Corporate Governance
 
It can be said that the company has a very good framework that has been established in order to deal with different corporate matters. In fact, there is usually a properly structured program that is further reinforced by company policies and other procedures for the proper guidance of the directors in their daily duties. Consequently, the company has a clear reference guide to its business operations and corporate governance. The Board of Directors which oversee the businesses and the decision-making routines as well as the financial aspect of things, keeps watch. In addition, this includes the maintenance of the standards with regards to corporate governance in the corporation’s different sectors.
 
The Board is made up of ten directors; two are executive while six are non-executive. Because of this, there is a fair division of responsibilities and other tasks among them. And while the non-executive directors are independent from the others, they are still able to contribute their experience and knowledge during Board discussions. Without a doubt, The Board is in-charge of caring for the company’s operations, assets, and its shareholders. All-in-all, the board aims to work with these factors in the hopes of maximising performance. Because of this, it is The Board that is responsible for the finalisation of budgets and strategic plans. And in order to ensure the firm’s competent operations, The Board conducts a monthly review of the company’s businesses in relation to its financial movements.
 
Furthermore, there is a company law that obliges The Board of Directors to carefully prepare each year, a financial report that would have to be accurate and reliable reflecting the true state of the company. All things considered, The Board of Directors is the one that is responsible for the proper safekeeping of accounting statements and to ensure that these records are precise and truthful. In addition, the board is in-charge of guarding the company’s other assets as well as making the necessary steps in order to prevent complications such as fraud and other types of risks.
 
Aside from the board of directors, the company also has other committees as part of their corporate governance. Just like the board, other committees have a well-established reference guide which also discusses their duties and their scope of authority within the corporation. Composed typically of independent directors who are non-executive, the remuneration committee handles the outline for the company’s remuneration policy which would eventually be reviewed by the board. Moreover, this group is also responsible for the various remuneration packages that are given to executive directors. On the other hand, there is also a nomination committee which is also made up of mostly non-executive directors. The responsibility of this group is to recommend to The Board on which people should be appointed as directors.
 
There is also a group known as the audit committee. Compared to the other two, the members of this committee is purely composed of non-executive directors. This group’s duty is to make proper recommendations with regards to the company’s accounting policies as well as overseeing financial control within the corporation (Sternberg, 1998). For this reason, the committee usually receives and reviews financial reports and other statements delivered to them. Then, they make a comprehensive report before they submit it to The Board. Of course, there is also the group’s evaluation of the risks involved which has always been done to assist with the company’s next business move, and have further control of the corporation’s different operations.
 
Apparently, The Body Shop has a clear code of ethics and all employees must affirm their acceptance of this code. The code of ethics includes a conflict of interest policy to ensure that key corporate decisions are made by individuals who do not have a financial interest in the outcome separate from their interest as company officials. The company also actively monitors compliance with the law and the global financial policies and practices over critical areas. These areas include internal controls, financial accounting and reporting, fiduciary accountability and safeguarding of our corporate assets.
 
A major factor involved in the improvement of The Body Shop involves the establishment and utilisation of company performance measures or indicators that in turn measure their customer’s satisfaction. These measures or indicators are measurable characteristics of products and services that the company typically utilises in order to study and improve company performance. The indicators that will be chosen should be able to represent the essential factors that are crucial to the improvement of operational and financial performance. Through the analysis of accurate information brought about by the tracking processes, the measures or indicators themselves can possibly be analysed and improved to support such goals.
 
Effects of Governance to The Body Shop’s Business Ethics and Purpose
 
The Board has been able to attain complete control of all matters regarding the company. Their self-perseverance and obligation to their duties and finally, their obedience to the company laws all contribute to the development of the corporation. As such, The Board constantly believes that all the data pertaining to financial information and other facts regarding to their operations that are currently being used is reliable. The Board’s authority is clearly recognised within the company. And because of this, it is able to have a solid grip on the corporation’s actual operations, stakeholders and its financial concerns. Needless to say, because of the corporation’s proper structure and its commitment to the stakeholders and to the community as well, the board of directors has proven that it can efficiently handle both its ethical and legal responsibilities.
 
Furthermore, the company is currently maintaining good relations and open communications with its investors. As a matter of fact, shareholders are regularly invited by the corporation whenever there are gatherings to discuss trade updates. Moreover, whenever there is an annual general meeting, investors get the chance to meet The Board members themselves. And of course, for private investors, they can also access the company’s website for various shareholder services. Undoubtedly, the company has good consideration for all of its stakeholders; past, present and future. There definitely seems to be a very well planned framework in the firm’s corporate division. It has good policies and procedures with regards to financial matters and operational concerns. Its procedure of assessing the different kinds of situations that come up is certainly a good move on their part. Not to mention, they have maintained good relations with their stakeholders. And finally, The Board’s authority is unsurpassed. Clearly, these facts prove the strength of the company’s corporate governance structure.
 
The weakness on this case however, is the fact that it cannot always be assured that there are no losses or other errors which may result from mistakes and inconsistencies by one of the committees or employees involved. In addition, having diverse populations, there can be a possibility of having internal problems between members who have different culture and beliefs. In addition, some problems occur in terms of giving value to the companies’ shareholders. There are times that the shareholder is not given the enough information about the status of the company, specifically that shareholder which have a small part in the business. This happens when the board of directors does not give value to their shareholders. Other negative aspects include the imperfection of financial reporting procedures which may definitely result in ineffective corporate governance.
 
Why it is of interest to diverse stakeholder groups?
 
The occurrence of corporate governance systems within diverse stakeholder groups reflects the growing difficulty in the management of organisations that require the effective use of valuable resources such as money, materials, equipments, and people. And there is no exception to these. This is the reason why corporate governance systems are being implemented within diverse stakeholder groups in order for them to determine the most effective ways to coordinate these resources through the application of analytical methods derived from fields of studies (Jobber, 1998).
 
Through this process, group management problems are solved in different ways and alternative solutions are then relayed to the group’s management. The management then selects the appropriate course of action in line with their goals. More often than not, corporate governance systems are concerned with complicated issues such as top-level strategy, resource allocation, designing of production facilities and systems, pricing and the analysis of large databases.
 
For example, the company governance strategies of Heineken are focused mainly on driving the growth of its brands and improving the company’s financial performance. These company governance strategies have also helped them secure significant acquisitions and partnerships. And more importantly, these campaigns have led to the release of the potentials of the company’s employees, thus building a quality performance- based culture.
 
On the other hand, Alliance Boots, Europe’s leading pharmacy-led health and beauty group came into being with the merger of Alliance UniChem and Boots Group. The merger recognises and strengthens the existing strategies of both entities by combining complementary businesses and strengths to create an international force in pharmacy-led health and beauty while maintaining the Company’s commitment to the independent pharmacists through enhanced wholesale distribution and retail services. The company’s ultimate aim is to deliver products that make people look and feel their best. In order to do so, the company values performance and continuously strives to fulfil promises to shareholders through setting high standards of practice that are recognised by all internal and external stakeholders. It intends to lead the pharmacy and beauty industries with its products while demonstrating expertise in conceptualising, marketing, selling and distributing its brands (cited in the Alliance Boots website 2006).
 
From these examples, we may say that corporate governance should set a proper example of good intent, and provide for those lower in corporate hierarchies the clear message that it is “do as I do” as well as “do as I say” (Francis, 2000). Middle and lower management find it hard to be ethical when it seems that the top of the corporate hierarchy have no commitment. The message of sincerity will always filter down, and no amount of deception will foster the view that a board is ethical when it plainly is not.
 
Additionally, the commitment to ethical corporate governance by a board will enhance the prospects of an ethical infrastructure within the organisation. That ethical infrastructure is a manifestation of the commitment, a means of preventing and resolving ethical problems, and an impressive demonstration of sincerity.
 
Conclusion
 
As a person with knowledge of corporate governance systems, the author has always brought up to his superiors the viability of strategy formation regarding the analysis of this topic and at times fails to understand the reasons or logic behind certain strategic implementations imposed on it.
 
By delving into this project paper, the author intended to have better insights into how corporate governance systems are thought up, formulated and then imparted down into the subsidiaries of the company or organisation. The author hoped to have an in-depth understanding as to how the corporate governance systems of companies and organisations are able to compete effectively and profitably in this era of internationalisation where competition is extremely intense.
 
In order to reinforce the learning objectives, two key focal issues were focused upon i.e. innovation and diversity. Innovation was discussed with regard to corporate governance systems of companies and organisations where they were renowned for their developmental capabilities to constantly innovate. Diversity came under strategic thinking and formation as the author considered the diverse culture, political climate, economic surroundings, social environment, technological settings, government policies and legal systems in order to better understand the issues being discussed.
 
The results of the analysis carried out on the corporate governance systems of The Body Shop indicated very significant effects, even amidst the threats of unrest. Therefore, we could conclude that the corporate governance systems of The Body Shop could still be expected to improve faster than average.
 
The review of the capabilities and resources of the corporate governance systems of The Body Shop revealed very little inconsistencies regarding its strategies. This is coherent with their traditional inside-out approach. However, the need to reconcile both the inside-out and outside-in approaches becomes imperative now for The Body Shop.
 
The analysis among the cosmetics industry environment as well as the corporate governance systems of The Body Shop and their capabilities revealed certain gaps, most of which are biased towards the industry environment. However, these gaps paved the way towards determining a number of recommended strategic options to secure the competitiveness of The Body Shop.
 
Also, The Body Shop has to find a balance between adherence to internal forces within the management and to the changing forces of the environment in order to implement such strategic options.
 
References:
 
Allianceboots 2006, Alliance Boots Website and location of Annual Report 2005, Available at: http://www.allianceboots.com, Accessed: November 2006.
 
Bhattacharya, C. B. 2000, Relationship Marketing in Mass Markets, Handbook of Relationship Marketing, Thousand Oaks: Sage.
 
Booms, B. H. 1981, Marketing Strategies and Organisation Structures for Service Firms, in Marketing of Services, J. H. Donnelly and W. R. George, Eds. Chicago: American Marketing Association.
 
Eisenstat, R. A. 2001, Organisational Dynamics, pp. 6-14.
 
Francis, R. 2000, Ethics and Corporate Governance: An Australian Handbook. Sydney, N.S.W.: University of New South Wales Press.
 
Galpin, T, and Murray, P. 2002 HR Magazine, issue # 5, pp. 16-20.
 
Gonzalez, M. 2003, Journal of Business Strategy, issue # 5, pp. 9-11.
 
Grönroos, C. 1994, From Marketing Mix to Relationship Marketing: Towards a Paradigm Shift in Marketing, Management Decision, 32 (2),
 
Jobber, D. 1998, Principles and Practice of Marketing (2nd ed.). London: McGraw-Hill Publishing.
 
Sternberg, E. 1998, Corporate governance: accountability in the marketplace. London: The Institute of Economic Affairs.
 
The Body Shop 2006, Available at: http://www.thebodyshopinternational.com/. Retrieved: December 7, 2006.
 
 
 
APPENDIX
 
The Body Shop’s Corporate Government
 
The Board of Directors and management of The Body Shop believe that sound principles of corporate governance are critical to obtaining and retaining the trust and respect of stockholders, employees, other stakeholders and the public. The board serves at the discretion of stockholders and works to represent their interests by enhancing business strategies and practices for the creation of long term stockholder value.
 
Governance Summary
 
The board consists of three standing committees: Audit Committee, Compensation Committee and the Nominating and Governance Committee;
A majority of board members are independent of the company and its management;
The Audit Committee of the board has established policies consistent with the newly enacted corporate reform laws for auditor independence;
The independent members of the board meet regularly without the presence of management;
The charters of our board committees clearly establish their respective roles and responsibilities;
The company has a clear code of ethics and all employees must affirm their acceptance of this code. The code of ethics includes a conflict of interest policy to ensure that key corporate decisions are made by individuals who do not have a financial interest in the outcome separate from their interest as company officials;
The company actively monitors compliance with the law and the global financial policies and practices over critical areas. These areas include internal controls, financial accounting and reporting, fiduciary accountability and safeguarding of our corporate assets.
 
 
介绍
 
每一个组织的管理体系和治理是负责维护该组织的力量和生存,在竞争激烈的商业世界。由作为一个整体的组织实施治理的作用应该永远是开放的态度发生变化,以调整和配合,在组织的内部和外部环境都发生了巨大的发展。随着不断变化的环境中,许多人,尤其是那些在工作的组织通常发现自己适应。这是因为改变可以带来很多不同方面能力的改善和发展。在许多方面,变化可以使工作变得更容易,为未来的创新铺平了道路,或普遍改善人们的生活。同样,改变已经适应了各种理由的各项工作组织。
 
在过去10到15年已经制定了重要的变化的理解和管理的企业管治和其对企业的影响。现在许多研究者,实践者和决策者承认,企业管治,并从功能角度看,其对企业的影响可以概念化,并采取适当的干预措施涉及的替代措施,以应付发展。也有人指出,实施组织变革战略转型,建立一个有利的环境,学习和培训作为公司治理的一个不可分割的组成部分的有效供应。目前,这种哲学的转变已经扩展到各种设定,包括跨国公司和组织。这里的董事已确认,一些员工不具备的技能和行为的剧目必须应付许多的期望和挑战的企业管治。因此,这些员工可能会继续满足他们的平庸表现的倾向,他们减轻这些期望的另一种方式。
 
公司治理涉及到的政策是建立在为了使影响力的组织或公司管理,治理或经营方式的集合。公司治理的执行导致的政策和必要的任务,以满足企业的客户,员工和管理的高效和有效实施。它还侧重于审慎管理过程中涉及的所有利益相关者(巴特查亚,2000年)之间的关系。
 
更多的,往往不是小公司不真的有能力,以落实公司治理。相反,这些公司从事的活动,各个学校的管理通常与落实公司治理。这些活动包括建立规则,政策,决策,监督和评估。
 
然而,公司治理与公司和组织内完成所有操作。活动的控制操作,物流和评估等方面的管理职责,经常与公司治理。大量的重点在于过程的效率和有效性。因此,公司治理包括内部流程的分析和管理。
 
The Body Shop的将是在此研究基础上,他们在公司治理中的历史将被用于该模式的企业实体。
 
公司背景
 
一个已知的英国连锁化妆品店被称为“美体小铺”,这是几乎所有世界各地,显示了巨大的成功往年也是该公司Body Shop国际股份有限公司。其实,美体小铺同意2006年3月17日英镑, 652万收购报价由一家法国化妆品集团欧莱雅。 The Body Shop的成立由安妮塔·罗迪克,杰出的销售自己的路线,产品没有经过动物测试,并产生一个生态可持续的方式(维基百科,2006年) 。
 
The Body Shop的目的了广阔的市场领先的化妆品领域的领先地位以及为可持续增长。在这两种情况下, The Body Shop的品牌将起到至关重要的作用。 The Body Shop的是能够建立广泛的领导,通常是由与其它强化妆品公司和他们的产品,然后将它们合并成一个新的,更大的公司合并。向其雇员提供培训,改善公司业务,并引进新的美容产品和技术,加强The Body Shop的各种产品的位置。这实际上导致经济能够创建一个本地及国际的产品分销网络的规模。如果一个市场已经是在控制的其他企业, The Body Shop的全心全意关注朝着其各种美容产品溢价段的发展。
 
讨论
 
任何企业组织,从根本上存在,因为它有一定的责任,履行社会人士以及各种实体,包括。该组织有人力实体从员工,经理,董事会,股东,供应商等等。所有这些群体有自己的一套功能,有助于确定的企业目标,商品和服务的交付机制,以及在组织内部的运作模式。此外,企业组织的针对性和派生市场和消费者更大的社会的一部分。企业的内部和外部环境的复杂性,必须至关重要的审议和决定,以确保该组织事务的有效和持续。该组织事务的内部和外部的整体管理是基本形成企业管治。
 
基本定义
 
1 )企业管治 - 涉及到一套的政策是建立在为了使组织或公司管理,治理或经营(巴特查亚,2000年)的方式影响。
 
2 )公司业绩 - 可以测量的政策和任务需要的最好的总成本的所有权收购的必不可少的商品或服务的高效和有效实施,从而导致整体的一个公司的客户,员工的满意度,和管理(布姆斯,1981) 。
 
执行董事的角色
 
执行董事的主要作用,使所有可能的来源,其中包括公司业绩评价信息的特定标识。这是因为除了直属上司的意见,公司绩效考核信息仍然可以从各种其他来源,包括员工,下属和工作产品( Einsestat ,2001) 。 The Body Shop的利用例如,每当公司业绩的直属上司以外的其他个人信息,管理,通知可能的污染源的员工在公司业绩周期,他们收到他们公司的绩效计划的开始。
 
此外,这些执行董事的人谁开发他们的公司的业绩计划。该计划是由员工签字,然后传递到管理层审批。他们确保公司绩效计划是签署形式(冈萨雷斯,2003年)之前,完整和充分。
 
执行董事还讨论了公司业绩一个明确的和有组织的方式与员工的计划。一般来说,公司业绩周期开始的30天之内进行讨论。
 
非执行董事的角色
 
非执行董事记录他们的公司的业绩,并提供反馈,整个公司的绩效周期不时向执行董事。的文档通常发生在备忘录的形式,并保留非执行董事的机密文件。
 
其实,这些董事也有权决定不合格或不可接受的公司业绩(贾沛年等,2002 ) 。他们通常通过公司绩效辅导和教练解决未成年人或边际的公司业绩问题。
 
Body Shop的企业管治
 
可以说,该公司有一个很好的框架已经建立,为了应对不同的企业事宜。事实上,通常有一个适当的结构,进一步加强了公司的政策和正确的指导,在他们的日常职责董事的其他程序的程序。因此,该公司有一个明确的参考指南,其业务经营和公司治理。董事会董事负责监督业务和决策例程以及金融方面的事情,保持手表。此外,该标准包括维护在公司的不同部门与企业管治方面。
 
董事会由十名董事组成,两名为执行而六名非执行。正因为如此,有一个公平的分工,责任和其他任务,其中。而从其他独立非执行董事,他们仍然能够贡献自己的经验和知识,在董事会讨论。毫无疑问,董事会是负责照顾,为公司的业务,资产,而其股东。所有的一切,董事会旨在使性能最大化的希望能与这些因素。正因为如此,它是董事会,负责预算和战略计划的定稿。以确保公司的主管业务,董事会每月进行一次审查,公司的业务就其财务动作。
 
此外,公司是一家法律,责成董事会认真做好准备,每年的财务报告,必须是准确和可靠的反映公司的真实状况。所有的事情考虑,董事会是一个是负责妥善保管会计报表,并确保这些记录是准确和真实的。此外,董事会是负责守卫该公司的其他资产,以及进行必要的步骤,以防止并发症的发生,如欺诈和其他类型的风险。
 
除了董事会,公司还拥有其他委员会作为法人治理结构的一部分。就像董事会其他委员会有一个行之有效的参考指南,其中还讨论了其职责,并在公司内各自职权。通常是谁非执行独立董事组成的薪酬委员会处理的轮廓,为公司的薪酬政策,这将最终由董事会审阅。此外,这个小组也负责各种执行董事的薪酬待遇。另一方面,也有一个提名委员会,也由非执行董事居多。这个小组的责任是哪些人应该被委任为董事向董事会建议。
 
还有一组被称为是审计委员会。其他两个相比,这个委员会的成员,纯粹是由非执行董事组成。该集团的职责是对公司的会计政策,以及监督公司内部的财务控制(斯腾伯格,1998年)作出适当的建议。出于这个原因,该委员会通常接收和审查交付给他们的财务报告及其他报表。然后,他们提出一个全面的报告,才将其提交给董事会。当然,也有组的评估所涉及的风险一直做,以协助该公司的下一个商业举动,该公司的不同业务有进一步的控制。
 
显然,美体小铺有一个明确的道德守则和所有员工都必须肯定他们接受这个代码。道德守则,包括利率政策,以确保企业的关键决策是由个人谁不分开的结果从他们的利益,因为公司的官员有财务利益冲突。该公司还积极监察遵守法律和全球金融关键领域的政策和实践。这些领域包括内部控制,财务会计报告,信托责任,维护我们的企业资产。
 
The Body Shop的参与改善的一个主要因素,涉及到公司业绩的措施或指标,反过来测量他们的客户的满意度的建立和利用。这些措施或指标的产品和服务,该公司通常利用以学习和提高公司业绩的可衡量的特点。将选择的指标,应该是能够代表的基本营运及财务表现的改善是至关重要的因素。跟踪过程中所带来的准确信息,通过分析,可能的措施或指标本身进行分析和改进,以支持这些目标。
 
治理Body Shop的商业道德和目的
 
董事会已经能够达到完全控制公司的所有事宜。他们的自我毅力他们的职责和义务,最后,他们服从公司的法律都有助于公司的发展。因此,不断董事会认为有关的财务资料及其他事实,对他们的业务,目前正在使用的所有数据是可靠的。董事会授权清楚地认识到公司内部。正因为如此,该公司的实际经营,利益相关者和财务问题上能有一个坚实的抓地力。不用说,由于该公司的正常结构和利益相关者和社会的承诺,董事会已证明,它可以有效地处理其道德和法律的责任。
 
此外,该公司目前保持良好的关系,开放与投资者的沟通。事实上,股东定期邀请由法团,只要有聚会,洽谈贸易更新。此外,只要有一个股东周年大会上,投资者得到的机会,以满足自己的董事会成员。当然,私人投资者,他们也可以访问该公司的网站,不同的股东服务。毫无疑问,该公司为所有的利益相关者有很好的考虑,过去,现在和未来。肯定有似乎是一个很好的计划框架,在该公司的企业部门。它具有良好的财务事宜及运营问题方面的政策和程序。其评估各种不同的情况下,想出的过程肯定是一个很好的举措,对他们的一部分。更何况,他们一直保持着良好的关系,与他们的利益相关者。最后,董事会的权力是无与伦比的。显然,这些事实证明该公司的法人治理结构的力量。
 
然而在这种情况下的弱点,是事实,它不能总是保证有任何的损失或其他错误,这可能会导致错误和不一致的地方委员会或员工参与。此外,有不同的人群,可以是一个具有内部成员之间有不同的文化和信仰的问题的可能性。此外,公司股东提供价值方面出现了一些问题。有次股东没有给出足够的信息,公司的经营状况,特别是该股东在业务中有一小部分。这种情况发生时,董事会不会给他们的股东的价值。其他消极方面包括财务申报程序,这可能导致无效的公司治理的不完善。
 
为什么它是不同的利益相关者群体利益?
 
企业管治系统内不同的利益相关者群体的出现反映了组织需要有效地利用宝贵的资源,如金钱,材料,设备和人员的管理越来越困难。这些也不例外。这是为什么公司治理制度正在实施内不同的利益相关者群体,以便他们确定最有效的方式来协调这些资源,通过应用来自研究领域的分析方法(麻花钻, 1998 )的原因。
 
通过这一过程,以不同的方式解决组管理问题的替代解决方案,然后中继到组的管理。管理层在符合自己的目标,然后选择适当的行动。更多的,往往不是复杂的问题,如顶层战略,资源配置,生产设施及系统的设计,定价和分析大型数据库所关心的公司治理制度。
 
例如,喜力公司治理战略主要侧重于推动其品牌的成长和提高公司的财务业绩。这些公司治理战略,也有助于他们取得重大收购和伙伴关系。而更重要的是,这些活动已经导致该公司的员工的潜能的释放,从而营造出高品质的性能为基础的文化。
 
另一方面, Alliance Boots的,欧洲领先的药房为主导的保健和美容组来到联盟UNICHEM和靴子集团的合并应运而生。合并认识和加强现有战略的两个实体相结合,创建一支国际部队,同时保持了公司的承诺通过加强批发分销及零售服务独立药剂师在药房为主导的保健和美容业务及优势互补。该公司的最终目标是提供产品,使人们的外观和感觉自己是最好的。为了做到这一点,该公司重视性能和不断努力履行对股东的承诺,通过制定高标准的实践,所有内部和外部利益相关者的认可。它打算带领药店和美容行业,其产品同时展示专业知识概念化,市场营销,销售及分销其品牌(引Alliance Boots的网站2006 ) 。
 
从这些例子中,我们可以说,企业管治,应设置一个适当的例子对于那些明确的信息,这是“做我做”以及“照我说的在企业层次低,并提供良好的意图” (弗朗西斯,2000)。中东和更低的管理很难当它是道德,企业层次结构的顶部似乎没有承诺。诚意消息将始终过滤下来,并没有欺骗的金额将促进板认为是道德的,说白了就是不。
 
此外,企业道德治理的承诺,由董事会将加强组织内的道德基础设施的前景。这种伦理基础设施的承诺的体现,防止和解决道德问题的一种手段,以及令人印象深刻的演示诚意。
 
结论
 
作为一个人的企业管治系统的知识,笔者一直长大到他的上级的战略形成的可行性分析这个话题,而且有时不明白背后的原因或逻辑强加给它的某些战略的实现。
 
通过深入研究本项目文件,作者的意图有更好的洞察如何被认为是公司治理制度,制定并传授下来到该公司的附属公司或组织。笔者希望能有一个深入的了解,公司和机构的企业管治系统是如何能够进行有效的竞争和盈利在这个时代的国际竞争非常激烈。
 
为了加强学习的目标,有两个关键的焦点问题集中后,即创新性和多样性。在那里他们被他们的发展能力,不断创新闻名的公司和机构的企业管治系统方面的创新进行了讨论。多样性战略思维和形成下,笔者认为,多元的文化,政治气候,经济环境,社会环境,技术环境,政府政策和法律制度,以更好地理解正在讨论的问题。
 
The Body Shop的企业管治系统进行的分析结果显示了非常显着的效果,即便是在动荡的威胁。因此,我们可以得出结论, The Body Shop的企业管治系统仍然可以预期比平均水平更快地提高。
 
The Body Shop的企业管治系统的能力和资源的审查发现很少的不一致,就其战略。这与他们的传统的由内而外的方法是连贯。不过,需要调和内而外的和外部的方法成为当务之急The Body Shop的。
 
化妆品行业的环境以及The Body Shop的和自己的能力的企业管治系统之间的分析揭示了一定的差距,其中大部分是偏重的行业环境。然而,这些差距铺平了道路,对确定建议的战略选择,以确保竞争力, The Body Shop的。
 
此外, The Body Shop的,坚持内力之间找到一个平衡点,在管理和环境的不断变化的力量,为了实现这样的战略选择。
 
参考文献:
 
Allianceboots 2006年,联盟的靴子网站和年报2005年,在http://www.allianceboots.com ,访问2006年11月的位置。
 
巴特查亚, 2000年可换股债券,在大众市场的关系营销,关系营销,千橡:贤者手册。
 
动臂, BH 1981年,服务企业的营销策略和组织结构,市场营销服务, JH唐纳利和WR乔治, EDS 。芝加哥:美国市场营销协会。
 
2001年, RA ,艾圣斯特组织动力学,第6-14页。
 
弗朗西斯, R. 2000年,伦理与企业治理:澳大利亚手册。悉尼,新南威尔士州:大学新南威尔士出版社。
 
贾沛年,T和穆雷, 2002年体育人力资源杂志“,第5期,第16-20页。
 
M.冈萨雷斯, 2003年,商业策略杂志,发行第5 ,第9-11页。
 
格罗鲁, C. 1994年,从营销组合营销转向关系营销:市场营销,管理决策, 32(2)建立一个范式转变,
 
麻花钻, D. 1998年,市场营销(第二版)的原则和实践。伦敦:麦格劳 - 希尔出版。
 
斯腾伯格1998年, E. ,公司治理:在市场上的问责制。伦敦:经济事务研究所。
 
The Body Shop的2006年, : http://www.thebodyshopinternational.com/ 。检索2006年12月7日。
 
 
 
附录
 
The Body Shop的企业政府
 
The Body Shop的董事会董事及管理层相信,良好企业管治原则是至关重要的获取和保留的股东,员工,其他利益相关者和公众的信任和尊重。董事会在股东和作品的自由裁量权,通过加强业务创造长期股东价值的战略和做法,代表他们的利益。
 
治理概要
 
董事会由三个常设委员会:审计委员会,薪酬委员会及提名与治理委员会;
董事会成员大部分是独立于本公司及其管理层;
董事会的审核委员会已制定政策符合新颁布的企业改革的法律审计师的独立性;
独立董事会成员定期开会不在场的管理;
我们的董事会委员会的章程明确规定其各自的角色和职责;
该公司有一个明确的道德守则和所有员工都必须肯定他们接受这个代码。道德守则,包括利率政策,以确保企业的关键决策是由个人谁不分开的结果从他们的利益,因为公司的官员有财务利益冲突;
公司积极监察遵守法律和全球金融关键领域的政策和实践。这些领域包括内部控制,财务会计报告,信托责任,维护我们的企业资产。