המוסף לאחריות תאגידית 2009 - BDO זיו האפט

ÌÂÈappleÏÈÓ‰ ˙¯ËÓ ≠ Millennium Development GoalsÌÈ˘apple‡‰ ÊÂÁ‡ ˙‡ ȈÁ· ‰˙ÁÙ‰¢ Ô‚Π¨Ì¢Â‡‰ È„È≠ÏÚ ÂÁ˙ÂÙ ¯˘‡ ÌÈ„ÚÈ ¯ÙÒÓ˙‡ȯ· ¨ÍÂappleÈÁ Ô‚ΠÌÈÓÂÁ˙Ï ÌÈÒÁÈÈ˙Ó ÌÈ„Úȉ ª¢ÌÂÈÏ ¯ÏÂ„Ó ˙ÂÁÙ ÏÚ ÌÈÈÁ‰¯ÂÊÚÏ ÌÈί„ ˙¢ÙÁÓ ˙·¯ ˙ÂȘÒÚ ˙¯·Á ª‰‡Â¯·˙ ÌÈÓ ¨˙„ÏÂÈ ˙‰ӇÆ≤∞±µ ˙apple˘ „Ú ‰Ï‡ ÌÈ„ÚÈ ˘ÓÓÏ ˙ÈÓÏÂÚ‰ ‰¯·Áω˙ÁÙ‰ ≠ ReduceÌȯÓÂÁ‰Â ‰È‚¯apple‡‰ ˙ÂÓÎ ˙‡ ˙ÈÁÙ‰Ï ‡È‰ ¯˙ÂÈ· ˙ÂÓÈȘӉ ˙ÂȂ˯ËÒ‡‰ ˙Á‡¯Á‡Ó È·Á¯ ˘ه ˘È ÂÊÎ ‰˙ÁÙ‰Ï Æ¯ÂˆÈÈ· ÌÈ˘Ó˙˘Ó ‡ ¨ÌÈ߈ ÂappleÁapple‡˘¨˙ÏÂÒÙ ÈÂappleÈÙ ¨ÔÂȘÈapple ¨ÚÂappleÈ˘ ¨¯ÂÊÁÈÓ ¨˙ÂÊȯ‡ Ï˘ ‰˙ÁÙ‰ ˙¯¯Â‚ ˙ÈappleÓÊ Â· ‡È‰˘Æ˙ÂÈÂÏÚ· ÔÂÎÒÁ Ï˘ ·Á¯ ÔÂÂ‚Ó „ÂÚ¯ÊÂÁ ˘ÂÓÈ˘ ≠ ReuseÏÚ ‡È‰ ‡ÓÈȘ ȯ· ˙Âapple¯˜Ú ÏÚ ¯ÂÓ˘Ï ¯˙ÂÈ· ‰·Âˉ ˙¯˘Ù‡‰ ˙·¯˜ ÌÈ˙ÈÚÏÌÈȯ˜Ӊ Ì‰È˘ÂÓÈ˘ Ì˘Ï Ì‡ ¨Â¯ˆÂÈ ¯·Î˘ ÌȈÙÁ·Â ÌȯÓÂÁ· ¯ÊÂÁ ˘ÂÓÈ˘ È„È„ÂÚ ‰˙ÈÁÙÓ ÂÊ ‰˘È‚ ÆÌÈ˘„Á ÌȯˆÂÓÏ Ì¯ÊÁÓÏ Ì˜ӷ ¨ÌÈ˘„Á ÌÈ˘ÂÓÈ˘ ‡Æ˙¢„Á ˙¯ˆ· ÌȯÓÂÁ ¯ÊÁÓÏ ÌÈ˘¯„apple‰ ÌÈ·‡˘Ó ‰È‚¯apple‡ Ï˘ ψÈapple‰ ˙‡ ¯˙ÂÈÔÈÈappleÚ È˜ÈÊÁÓ ˙·¯ÂÚÓ ≠ Stakeholder Engagement‡ ¨˙ȘÒÚ ˙Âωapple˙‰Ï ¨‰¯·ÁÏ ÒÁÈ· ·Â˘Ó ˙appleÓʉ Ï˘ ͢Ó˙Ó‰ ÍÈω˙‰ÌÈÚÙ˘ÂÓ‰ ˙ˆ·˜Ó ‡ ÌÈ„ÈÁÈÓ Ì‚ ÂÓÎ ¨˙ÂÈappleÓ‰ ÈÏÚ· Ï˘ ˙ÂÈÊÎ¯Ó ˙ÂËÏÁ‰¨ÌȘÙÒ Ô‚Π¨„È‚‡˙‰ Ï˘ ˙ÂÈ˙¯·Á‰ ‡ ˙ÂÈ˙·È·Ò‰ ˙˜È˘¯Ù‰ È„È≠ÏÚÆ˙ÈÓ˜Ӊ ‰Ïȉ˜‰Â ÌÈ„·ÂÚ ¨˙ÂÁ˜Ï˙È„ÓÈÓ≠˙Ï˙ ‰˘È‚ ≠ Triple Bottom Line˙¯·Á ˙ÂίډÏÁ˜È˙˘ ÍÎ ¨‰¯·Á‰ Ï˘ ˙È˙¯ÂÒÓ‰ ÁÂÂÈ„‰ ˙¯‚ÒÓ ˙·Á¯‰ ‰ÚÓ˘Ó˘„ÓÈÓ· ÌÈÚˆȷ‰ ˙‡ Ì‚ ‡Ï‡ ˙ÂÈÒappleappleÈÙ‰ ˙‡ˆÂ˙‰ ˙‡ ˜¯ ‡Ï Ô·˘Á·Û˙¢‰ „ÒÈÈÓ‰ ¨ÔÂË‚appleȘχ ÔÂß‚ È„È≠ÏÚ Ú·Ëapple ÁappleÂÓ‰ ÆÈ˙¯·Á‰Â È˙·È·Ò‰±ππ∏ ˙apple˘Ó ¯ÙÒ· SustainAbility ÌȘÒÚÏ ıÂÚÈȉ Ô‚¯‡ Ï˘ÆCannibals with Forks∫ the Triple Bottom Line of ≤±st Century BusinessÈ˙¯·Á ÌÊÈÓ ≠ Social Enterprise∫ÌÈÏÏÂÎ ‰ÈappleÈÈÙ‡Ó Æ˙˘¯ÂÙÓ ˙È˙¯·Á ‰¯ËÓ Ì˘Ï ˜Â˘· ˙¯ÁÂÒ˘ ‰¯·ÁÂ¯Â˜Ó ÈÙÒΉ ¯ÂÊÁÓ‰ ¯˘‡Î ¨˙ÈÓÊÈÓ ‰ÈˆËappleÈȯ‡ ¨‰¯Â¯· ˙È˙¯·Á ‰¯ËÓÆÌÈÊÂÁ· ‡ ˙¯ÈÎÓ·˙ÂÓÈȘ ≠ Sustainability˙ÏÂÎÈ· Ú‚ÙÏ ÈÏ·Ó ¨‰Â‰· ÌÈÈ˙·È·Ò ÌÈÈÏÎÏÎ ¨ÌÈÈ˙¯·Á ÌÈίˆÏ Ìω ÈÂÏÈÓÆÂÈίˆ ˙‡ ˜ÙÒÏ „È˙Ú‰ ¯Â„ Ï˘˙·Ȉapple È„È ÏÚ ±π∏∑≠· ‰ÁÒÂapple ¯˘‡ ¨˙ÂÓÈÈ˜Ï ¯˙ÂÈ· ‰ˆÂÙapple‰ ‰¯„‚‰‰ ÍÂ˙Ó ¯Ê‚appleƉ·È·Ò ÁÂ˙ÈÙÏ Ì¢Â‡‰˙ÏÂÒÙ ÒÙ‡ ≠ Zero WasteÈ¢Ú Ì‡ ÔÈ· ˙ÏÂÒÙ ÏÏÎ ¯ˆÂÂÈ˙ ‡Ï ÌÈÎÈω˙·˘ ÍÎÏ ‡È·‰Ï ‰˙¯ËÓ˘ ¯ÂˆÈÈ ˙ËÈ˘Æ‰È‚¯apple‡Ï ˙ÏÂÒÙ ˙·˘‰ ‡ ¯ÂÊÁÈÓ ¨¯ÊÂÁ ˘ÂÓÈ˘Ì‚¯˙ ¨ÛÂÒȇ ≠ ˙È„È‚‡˙‰ ˙ÂȯÁ‡‰ ÌÂÁ˙Ï ˘„Á ÔÂÁappleÂÓÓ ÌÈÁÂ˜Ï ÌÈÁappleÂӉƉÏÚÓ Ô‚¯‡ Ï˘ ˙ÂappleÚ„ÈÓ‰ ˙˜ÏÁÓ ∫‰ÎȯÚÂwwwÆmaalaÆorgÆil ≠ ‰ÏÚÓ ¯˙‡·Â ≤∞∞π ‰ÏÚÓ Òappleη ‚ˆÂ˙ ÔÂÁappleÂÓ‰ Ï˘ ‰apple¢‡¯ ‡Ò¯‚49 ≤∞∞π ¯·Â˘‡˙ÂÈ˙ÂȯÁ‡ ≠ Accountability˙ÂÈ˙¯·Á‰  ˙ÂÈڷˉ ˙ÂίÚÓÏ ÌÏÏη ¨ÔÈÈappleÚ‰ ȘÈÊÁÓ ÏÏÎÏ Ô·˘Á ÔÈ„ Ô˙ÓÆ˙ÂÏȉ˜Â ¨ÌÈ„·ÂÚ ¨˙ÂÁÂ˜Ï Ô‚Π¨˜ÒÚ‰Ó ˙ÂÚÙ˘ÂÓ ¯˘‡˙ÈappleÓÁÙ Ï‚¯ ˙ÚÈ·Ë ≠ Carbon Footprint˙·˜Ú· ÛÈ˜Ú Â‡ ¯È˘È ÔÙ‡· ÌÈËÏÙapple‰ ‰ÓÓÁ ÈÊ‚ Ï˘ ˙ÏÏÂΉ ˙ÂÓΉÔÂË Â‡ ‚¢˜ Ï˘ ÌÈίڷ ·Â¯Ï ˙·˘ÂÁÓ ˙ÂÓΉ Æȉ˘ÏÎ ˙È˘Âapple‡ ˙ÂÏÈÚÙÆÈappleˆÓÁ „ ÔÓÁÙÌÈÁappleÂÓ ÔÂÏÈÓ˙ÂȯÁ‡ ≠ ˙È˙¯·Á ˙ÂȯÁ‡ ≠ ®CR© ® Corporate Responsibility‰Ïȉ˜Ï ÌȘÒÚ˙ÂÚˆÓ‡· ‰·È·Ò‰Â ‰¯·Á‰ ÏÚ ˙ÂȘÒÚ ˙¯·Á Ï˘ ˙ÂÈ·ÂÈÁ‰ ˙ÂÚÙ˘‰‰ ωÈappleÈÒÁÈ ˙ÂÚˆÓ‡·Â ¨‰ÚÈˆÓ ‡È‰˘ ÌÈ˙Â¯È˘‰ ‡ ˙¯ˆÈÈÓ ‡È‰˘ ÌȯˆÂӉ ˙ÂÏÈÚÙ‰¨ÌÈ„·ÂÚ Ô‚Π¨‰Ï˘ ÌÈÈÊίӉ ÔÈÈappleÚ‰ ȘÈÊÁÓ ÔÈÈappleÚ‰ ÌÚ ˙ωappleÓ ‡È‰˘ ÔÈÏÓ‚‰ÆÌȘÙÒ ¨ÌÈÚȘ˘Ó ¨˙ÂÁ˜Ï˙È·ÂÈÁ ‰ÚÙ˘‰ ¯ˆÈÈÓ‰ ÔÙ‡· ˙ÂȘÒÚ ˙˜È˘¯Ù ˙ÂωappleÓ ˙¯·Á ‰· ‰„ÈӉƉ¯·Á‰ ÏÚ ˙ÏÏÂÎ˙ÂÓÈȘ‰ „„Ó ≠ ®DJSI© ® Dow Jones Sustainability Indices®DJSI© ÒappleÂß‚≠‡„‰ Ï˘ÌÈÈÒappleappleÈÙ‰ ÌÈÚˆȷ‰ ¯Á‡ ÌÈ·˜ÂÚ ±πππ · ‰apple¢‡¯Ï ˜˘Â‰ ¯˘‡ ¨‰Ï‡ ÌÈ„„Ó˙¯ËÓ ª‡ÓÈȘ ȯ· ÌÈ„ÚÈ È„È≠ÏÚ ˙ÂÁappleÂÓ ¯˘‡ ÌÏÂÚ‰ È·Á¯· ˙¯·Á Ï˘˙„˜apple ‰ÂÂ˘Ó ¯˜ÁÓ؉„ÈÓ ˙ÂÓ‡ ˙ÂÚ˜˘‰ ÈωappleÓÏ ˜ÙÒÏ ‡È‰ ÌÈ„„ӉƇÓÈȘ ȯ· ÌÈÓÊÈÓ Ï‰ÈappleÏ ˙ÂÈ·È˘Èȷ‡ ˙ÂappleÓÈ‰Ó ÔÂȈ‰ÒȯÚÏ ‰ÒȯÚÓ ≠ Cradle≠to≠CradleÌÈÈÁ‰ ¯ÂÊÁÓÏ ˙ÒÁÈÈ˙Ó‰ ˯‡‚apple‡¯·Â Âapple„˜Ó È„È≠ÏÚ ‰ÁÒÂapple˘ ·ÂˆÈÚ ˙¯Â˙‡ ¯ÊÁÂÓÈ ¨¯ÊÂÁ ˘ÂÓÈ˘ ̉· ‰˘ÚÈ ÈÎ ‰ÁÈË·Ó ¯ˆÂÓ Ï˘ ‡ ¯ÓÂÁ Ï˘Æ̉· ˘ÂÓÈ˘‰ ÌÂ˙· ڷˉ χ ·˘Âȉ¢Ӊ ˙Âapple¯˜Ú ≠ Equator PrinciplesÏÚ ÒÒ·˙‰· ˙‡˜apple·‰ ¯ÂË˜Ò È„È ÏÚ È¯ËappleÂÏ ÔÙ‡· ˆÓ‡˘ ˙ÂÈÁapple‰ Ï˘ ˙ίÚÓÆÈÓÏÂÚ‰ ˜apple·‰Â ÈÓ‡ÏappleÈ·‰ ÌÈÒappleappleÈÙ‰ „È‚‡˙ Ï˘ ˙ÂÈappleÈ„Ó ˙ÂÈ˙¯·Á‰ ˙ÂÈÁapple‰˙ÂÈ˙·È·Ò ˙ÂÚÙ˘‰ Ï˘ ˙˜Ȅ·· ·ÈÂÁÓ ˙Âapple¯˜Ú‰ ÏÚ Ì˙ÂÁ‰ ÈÒappleappleÈÙ Û‚ÆÔÓÓÏ ˘˜·˙Ó Ì˙‡ ÌÈ˘ÈÂ¯Ù‰Ó ˜ÏÁ Ï˘ ˙ÂÈ˙¯·ÁÂGRI˙ÈÓÏÂÚ ÁÂÂÈ„ ˙¯‚ÒÓ ≠ ®GRI© ® Global Reporting Initiative¨ÌÈÈ˙¯·Á ÌÈÚˆȷ ÏÚ ÁÂÂÈ„Ï ÏÈ·ÂÓ‰ ÈÓ‡ÏappleÈ·‰ Ô˜˙Î ·˘Áapple‰ ÁÂÂÈ„ ˙¯‚ÒÓÆÌÈÈÏÎÏΠ¨ÌÈÈ˙·È·ÒÁ˙ÙÏ Ì˙¯ËÓ˘ ÌÈÈ‡ÓˆÚ ˙„ÒÂÓ Ï˘Â ÔÈÈappleÚ È˜ÈÊÁÓ Ï˘ ·¯ ¯ÙÒÓ ·¯ÚÓ‰ ÍÈω˙˙ÂÈÁapple‰‰ ÆÌÏÂÚ· ÌÂ˜Ó Ïη ˙ÂÓÈ˘È ‰appleÈȉ˙˘ ˙ÂÓÈȘ ÏÚ ÁÂÂÈ„ ˙ÂÈÁapple‰ ıÈÙ‰ÏÂÁÂÂ„Ï ÂÏÎÂÈ ¨ÌÈÈ˙Ï˘ÓÓ≠‡Ï ÌÈapple‚¯‡ ¨˙ÂÈ˙Ï˘ÓÓ ˙ÂÈÂappleÎÂÒ ¨˙¯·Á˘ ÍÎ ÂÁ˙ÂÙÌÈ˙Â¯È˘‰Â ¨Ì‰È¯ˆÂÓ ¨Ì˙ÂÏÈÚÙ Ï˘ ÌÈÈ˙¯·Á ¨ÌÈÈ˙·È·Ò ¨ÌÈÈÏÎÏΉ ÌÈ„ÓÈÓ‰ ÏÚ˙¯Â˜È· ÌÂÁ˙· ÌÈapple‚¯‡Ó ÌȂȈapple Ï˘ ˙È·È˘‡‰ ˙ÂÙ˙˙˘‰‰ ˙‡ ÏÏÂÎ GRI ‰ ¨ÆÌ‰Ï˘ÆÌÏÂÚ‰ È·Á¯ Ïη ÌÈ„·ÂÚ Èapple‚¯‡Â ¨¯˜ÁÓ ¨Ì„‡ ˙ÂÈÂÎÊ ¨‰·È·Ò ¨˙ÂÚ˜˘‰ ¨ÌȘÒÚԂ‰ ¯ÁÒ ≠ FairtradeÈÏ¢· ÌÈÓ˜ÂÓÓ‰ ÌÈ„·ÂÚÏ ÌÈapple¯ˆÈÏ ÚÈÈÒÏ ˙˘˜·Ó‰ ˙ÈÓ‡ÏappleÈ· ¯ÁÒÓ ˙ÂÙ˙¢ÔÈ· ÌÈ¯È˘È ¯ÁÒ È˜ ˙Ó˜‰ È„È≠ÏÚ ˙ÈÒappleappleÈÙØ˙ÈϘÒÈÙ ˙È‡ÓˆÚ ‚È˘‰Ï ‰ÏÎÏΉÌÈÚappleÂÓ‰ ¨˙¯ÂÁÒ‰ ¯Â·Ú· ÌÈapple¯ˆÈÏ ÌÈapple‚‰ ÌȯÈÁÓ ÌÈÁÈË·Ó‰ ¨ÌÈappleίˆÏ ÌÈapple¯ˆÈ‰‰appleÈÁ·Ó ‡ÓÈȘ ¯· ‡Â‰˘ ¯ÂˆÈÈÏ ‰Ù„Ú‰ ÌȘÈappleÚӉ ¨ÌÈÈappleψapple ‰„Â·Ú ÈÎÈω˙ƢԂ‰ ¯ÁÒ¢ Â˙· ÌȯˆÂÓ ˙ÈÈÂÂ˙‰ Ï˘ ˙ίÚÓ ˙ÂÚˆÓ‡· ¨˙È˙·È·Ò48 ˙È„È‚‡˙ ˙È˙¯·Á ˙ÂȯÁ‡