Its important to understand what type of non-financial information is being disclosed by public companies (and is potentially being used by investors in their decision making). Using Apples 2022 ESG Report, discuss the type and extent of information disclosed. Do you think it is trustworthy? What assurance is provided over this information? Do you think investors are using this information?

Sample solution

Dante Alighieri played a critical role in the literature world through his poem Divine Comedy that was written in the 14th century. The poem contains Inferno, Purgatorio, and Paradiso. The Inferno is a description of the nine circles of torment that are found on the earth. It depicts the realms of the people that have gone against the spiritual values and who, instead, have chosen bestial appetite, violence, or fraud and malice. The nine circles of hell are limbo, lust, gluttony, greed and wrath. Others are heresy, violence, fraud, and treachery. The purpose of this paper is to examine the Dante’s Inferno in the perspective of its portrayal of God’s image and the justification of hell. 

In this epic poem, God is portrayed as a super being guilty of multiple weaknesses including being egotistic, unjust, and hypocritical. Dante, in this poem, depicts God as being more human than divine by challenging God’s omnipotence. Additionally, the manner in which Dante describes Hell is in full contradiction to the morals of God as written in the Bible. When god arranges Hell to flatter Himself, He commits egotism, a sin that is common among human beings (Cheney, 2016). The weakness is depicted in Limbo and on the Gate of Hell where, for instance, God sends those who do not worship Him to Hell. This implies that failure to worship Him is a sin.

God is also depicted as lacking justice in His actions thus removing the godly image. The injustice is portrayed by the manner in which the sodomites and opportunists are treated. The opportunists are subjected to banner chasing in their lives after death followed by being stung by insects and maggots. They are known to having done neither good nor bad during their lifetimes and, therefore, justice could have demanded that they be granted a neutral punishment having lived a neutral life. The sodomites are also punished unfairly by God when Brunetto Lattini is condemned to hell despite being a good leader (Babor, T. F., McGovern, T., & Robaina, K. (2017). While he commited sodomy, God chooses to ignore all the other good deeds that Brunetto did.

Finally, God is also portrayed as being hypocritical in His actions, a sin that further diminishes His godliness and makes Him more human. A case in point is when God condemns the sin of egotism and goes ahead to commit it repeatedly. Proverbs 29:23 states that “arrogance will bring your downfall, but if you are humble, you will be respected.” When Slattery condemns Dante’s human state as being weak, doubtful, and limited, he is proving God’s hypocrisy because He is also human (Verdicchio, 2015). The actions of God in Hell as portrayed by Dante are inconsistent with the Biblical literature. Both Dante and God are prone to making mistakes, something common among human beings thus making God more human.

To wrap it up, Dante portrays God is more human since He commits the same sins that humans commit: egotism, hypocrisy, and injustice. Hell is justified as being a destination for victims of the mistakes committed by God. The Hell is presented as being a totally different place as compared to what is written about it in the Bible. As a result, reading through the text gives an image of God who is prone to the very mistakes common to humans thus ripping Him off His lofty status of divine and, instead, making Him a mere human. Whether or not Dante did it intentionally is subject to debate but one thing is clear in the poem: the misconstrued notion of God is revealed to future generations.

 

References

Babor, T. F., McGovern, T., & Robaina, K. (2017). Dante’s inferno: Seven deadly sins in scientific publishing and how to avoid them. Addiction Science: A Guide for the Perplexed, 267.

Cheney, L. D. G. (2016). Illustrations for Dante’s Inferno: A Comparative Study of Sandro Botticelli, Giovanni Stradano, and Federico Zuccaro. Cultural and Religious Studies4(8), 487.

Verdicchio, M. (2015). Irony and Desire in Dante’s” Inferno” 27. Italica, 285-297.

Analyzing Apple’s 2022 ESG Report

Apple’s 2022 ESG Report provides a comprehensive overview of the company’s environmental, social, and governance (ESG) initiatives. This report offers valuable insights into Apple’s commitment to sustainability, human rights, and ethical business practices.

Type and Extent of Information Disclosed

Apple’s 2022 ESG Report covers a wide range of topics, including:

  • Environmental Impact: Climate change, energy efficiency, resource conservation, and waste reduction.

Analyzing Apple’s 2022 ESG Report

Apple’s 2022 ESG Report provides a comprehensive overview of the company’s environmental, social, and governance (ESG) initiatives. This report offers valuable insights into Apple’s commitment to sustainability, human rights, and ethical business practices.

Type and Extent of Information Disclosed

Apple’s 2022 ESG Report covers a wide range of topics, including:

  • Environmental Impact: Climate change, energy efficiency, resource conservation, and waste reduction.
  • Social Responsibility: Labor practices, human rights, supplier responsibility, and product accessibility.
  • Governance: Board composition, executive compensation, and risk management.
  • Privacy: Data privacy and security.
  • Supply Chain: Supplier responsibility, conflict minerals, and ethical sourcing.

This level of detail and transparency provides investors with valuable information to assess the company’s long-term sustainability and potential risks.

Trustworthiness and Assurance

Apple’s ESG report is generally considered trustworthy due to the following factors:

  • Independent Assurance: The report is subject to independent assurance by a third-party firm, providing credibility and accountability.
  • Clear Reporting Framework: Apple uses established frameworks like the Global Reporting Initiative (GRI) and the Sustainability Accounting Standards Board (SASB) to structure its reporting.
  • Transparency and Disclosure: The report provides detailed information on the company’s ESG performance, including specific metrics and targets.
  • Commitment to Continuous Improvement: Apple demonstrates a commitment to ongoing improvement and innovation in its ESG practices.

Investor Use of ESG Information

Investors are increasingly using ESG information to make informed investment decisions. Apple’s strong ESG performance can positively impact its reputation, attract socially responsible investors, and potentially lower its cost of capital. Additionally, by addressing ESG risks, Apple can mitigate potential financial risks and enhance its long-term resilience.

Conclusion

Apple’s 2022 ESG Report is a valuable resource for investors seeking to assess the company’s long-term sustainability and ethical practices. By providing detailed information and subjecting its reporting to independent assurance, Apple demonstrates a commitment to transparency and accountability. As investors become more sophisticated and ESG factors gain prominence, companies like Apple will need to continue to provide high-quality ESG reporting to maintain their competitive advantage.

This question has been answered.

Get Answer