字幕列表 影片播放 列印英文字幕 What is sustainability? In natural terms it's the ability of a system to maintain its own viability or endure without giving way, or to use resources so they're not depleted or permanently damaged. Up until the mid 1980s, sustainability wasn't thought, really, outside the context of an ecosystem. But that began to change, slowly unfortunately, and the United Nations provided a new context for the term "sustainability" that of dealing with human existence. In fact, it wasn't really until the 1980s that people began thinking of humanity and the planet in terms of an expiration date. When businesses emphasize sustainability, old school thinking of the bottom line gives way to new school thinking about the triple bottom line. The triple bottom line focuses on profits for sure but also in terms of its impact on people and the planet. Long-term success will only happen when all three areas are considered when making business decisions. The industrial revolution really began the cycle of manufacturing with little regard to anything but the bottom line. At the time who could blame them? The air was clean, water was pure and plentiful. Land, timber, minerals and other natural resources were so abundant that sustainable business environments seemed unnecessary. Since the end of World War II the U.S. economy has been focused heavily on consumerism, convenience and disposability. Food became "fast." Buying a house, car, or other creature comforts became "entitlements." And before we're too critical of this generation, the "greatest" generation, let's not forgive that the end of World War II also ended the Great Depression. Overindulgence might be expected from those who lived through those times. In the past 30 years, and especially the past 10 years there's been a big movement towards sustainable business models. Many businesses have stopped of fighting pressures to be more environmentally-friendly and now working to embrace it. But why? What or who caused the change? Well. . you did! Or your generation at least. Millennials are the largest most diverse population the U.S. Millennials value community, family, and creativity in their work. Millennials are better educated than prior generations. Millennials are more health conscious. More brand loyal. Millennials are also concerned about the environment and they expect more from...well...everyone knew everything So your generation, both as consumers and employees, are driving the change towards sustainability. The traditional linear economy of take, make and dispose is giving way to a circular economy of make, use, and return. Finally, sustainability has caused businesses to do a Lifecycle Assessment where the triple bottomline is reviewed at each phase of the product lifecycle. This is known as cradle-to-grave approach but the overall goal is cradle-to-cradle. and that concludes this introduction to sustainability.
B1 中級 英國腔 管理會計。什麼是可持續性 (Managerial Accounting: What is Sustainability) 256 29 Trina Xu 發佈於 2021 年 01 月 14 日 更多分享 分享 收藏 回報 影片單字