2019-01-25T09:30:04+00:00 Assignments

Whether the PUMA 2013 sustainability report is (or should be) assured? And if so, what level of assurance is provided?

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PUMA Company Analysis

PUMA Company Analysis

Introduction

This paper endeavors to look at PUMA’s sustainability reporting in the lightof Gray’s (2010) statement on a lot of sustainability reporting in the industry having little to do with sustainability. The paper will accomplish this by evaluating the extent to which PUMA’s 2013 sustainability report is in compliance with the sustainability reporting guidelines provided for by the Global Reporting Initiative (GRI). In addition to this, the paper will further make a comparison of knowledge in sustainability reporting according to academic literature and  PUMA’s sustainability report of 2013. Lastly, this paper will look into whether or not, PUMA’s 2013 sustainability report is assured and to what level of assurance.

Company Profile and Market Overview

PUMA SE is a big German multinational company headquartered in Herzogenaurach, Bavaria, Germany. The majority stake at PUMA; one of the leading athletics shoe companies in the world, is owned by Kering; a French luxury-goods giant (formerly known as PPR). In 1948, PUMA split from the sports shoe company that had been founded in 1924 by the Dassler brothers; Adolf and Rudolf. The company founded by Rudolf Dassler, manufactures athletic footwear, casual foot, sportswear and other such merchandise in the sporting goods industry. Besides manufacturing, the company is also involved in product design, product development, selling and marketing of footwear, apparel and other accessories.

From its sports products and lifestyle products line, PUMA services sports such as; running, football, motor and golf sports.  It has also signed deals to sell products from other brands such as Tretorn brand and Cobra golf brand through its wholesale, retail and online stores. PUMA has partnered and authorized its independent partners to work on designing, developing and selling some of its products such as watches, eyewear and fragrances. The company’s markets are segmented on the basis of geographical regions; Americas (North America and Latin America), Asia/Pacific, Europe and Middle East & Africa with its products being distributed in more than 120 countries (Reuters 1). Nike, Inc., Adidas AG and ASICS Corporations are the top three PUMA competitors.

Sustainability Reporting

GRI G4 Reporting guidelines and Standard Disclosures

Extent to which PUMA’s 2013 sustainability report complies with the GRI’s Sustainability Reporting Guidelines G4

How PUMA’s 2013 sustainability report compares to what is known from the academic literature on this subject

Whether the PUMA 2013 sustainability report is (or should be) assured? And if so, what level of assurance is provided?

Discussion of Gray’s statement


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