Quadruple Bottom Line Reporting
Table of Content
Introduction 2
Economic and Financial 2
Social 5
Environmental 7
Corporate Governance 9
Conclusion 12
Recommendations 12
References List 12
Introduction
Pepsi Company (PepsiCo) is a multi-national company with businesses in manufacturing, marketing and selling various carbonated and non-carbonated beverages, as well as salty, sweet and grain-based snacks, and other foods. Besides the worldwide Pepsi-Cola brand, PepsiCo owns many other famous brands such as Quaker Oats, Gatorade, Frito-Lay, SoBe, Naked, and Tropicana. (Wikipedia, 2008-a)
Currently, a large number of Australian cities are facing serious water shortages and the Australian governments plan to reinforce technologies in re-circulating and purifying water, which could significantly affect the financial, social, environmental situations and the corporate governance of PepsiCo as well as the whole soft drink industry which highly counts on water in production.
This essay will introduce quadruple bottom line reporting which includes financial, social, environmental and corporate governance, and then examine how PepsiCo reports against the four bottom lines and how water shortage may impact the four bottom line perspectives.
Economic and Financial
According to the annual report of PepsiCo, (PepsiCo, 2008-a) the total net revenue in 2007 was $39,474 million which was made up of $11,586 million in Frito-Lay North America (FLNA), $10,230million in PepsiCo Beverages North America (PBNA), and $15,798 million in PepsiCo International (PI), and $1,860 million in Quaker Foods North America (QFNA). The net revenue grew 12%, which was approximately three times as the rate of global GDP growth, compared with that of $35,137 in 2006. The net revenue of FLNA and PBNA both increased 7% and that of PI and QFNA grew 22% and 5%, respectively. In addition, the net income of PepsiCo in 2007 was $5,599 million which increased 11% and the earnings per share was $3.38 million compared
Introduction 2
Economic and Financial 2
Social 5
Environmental 7
Corporate Governance 9
Conclusion 12
Recommendations 12
References List 12
Introduction
Pepsi Company (PepsiCo) is a multi-national company with businesses in manufacturing, marketing and selling various carbonated and non-carbonated beverages, as well as salty, sweet and grain-based snacks, and other foods. Besides the worldwide Pepsi-Cola brand, PepsiCo owns many other famous brands such as Quaker Oats, Gatorade, Frito-Lay, SoBe, Naked, and Tropicana. (Wikipedia, 2008-a)
Currently, a large number of Australian cities are facing serious water shortages and the Australian governments plan to reinforce technologies in re-circulating and purifying water, which could significantly affect the financial, social, environmental situations and the corporate governance of PepsiCo as well as the whole soft drink industry which highly counts on water in production.
This essay will introduce quadruple bottom line reporting which includes financial, social, environmental and corporate governance, and then examine how PepsiCo reports against the four bottom lines and how water shortage may impact the four bottom line perspectives.
Economic and Financial
According to the annual report of PepsiCo, (PepsiCo, 2008-a) the total net revenue in 2007 was $39,474 million which was made up of $11,586 million in Frito-Lay North America (FLNA), $10,230million in PepsiCo Beverages North America (PBNA), and $15,798 million in PepsiCo International (PI), and $1,860 million in Quaker Foods North America (QFNA). The net revenue grew 12%, which was approximately three times as the rate of global GDP growth, compared with that of $35,137 in 2006. The net revenue of FLNA and PBNA both increased 7% and that of PI and QFNA grew 22% and 5%, respectively. In addition, the net income of PepsiCo in 2007 was $5,599 million which increased 11% and the earnings per share was $3.38 million compared
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