Department of Philosoph North South 2ni3ersit Dha4a5 Ban6la)esh
Re7 Su,mission of the report
Dear Miss5 8ith )ue respect5 9e are please) to inform ou that 9e ha3e h a3e successfull complete) the pro1ect ou ha) assi6ne) to us for the PHI$'# course for :all5 &'#.*
8e hum,l hum,l re+uest ou to accept this report for our 4in) e3aluation* e3alua tion* 8e are immensel than4ful for the support 9e 6aine) from ou throu6hout the course an) 9e hope that our 4no9le)6e an) un)erstan)in6 is portrae) throu6h our report*
Re6ar)s5 Na!am Bhuian "im M)*Ashi+ur Rahman Na,il M)* Si))i+ur Rahman Sha)man Ahme) Su1at Mohamme) Hasan
INTRODUCTION
British American To,acco came into the mar4et an) 9ent international o3er #'' ears a6o* The no9 emplo o3er 005''' people an) are the secon) lar6est stoc4 mar4et liste) to,acco 6roup in the 9orl)* The are no9 operatin6 in o3er #-' mar4ets5 positione) in all re6ions of the 9orl)* Their 3ision is to achie3e lea)ership of the 6lo,al to,acco in)ustr throu6h strate6ies focuse) on )eli3erin6 6ro9th5 impro3in6 pro)ucti3it5 )emonstratin6 responsi,ilit an) )e3elopin6 a 9innin6 or6ani!ation* The ha3e pro3e) that these are 9or4in6 9ell an) the continue to ,uil) a ,usiness that is sustaina,le an) aim to create lon6 term 3alue for their sharehol)ers* sharehol)ers*
COMPANY LOGISTICS
The compan lo6istics are to impro3e fuel efficienc5 efficienc5 9hich the are )oin6 , , usin6 their tra)e mar4etin6 an) )istri,ution that are responsi,le of )eli3erin6 their pro)ucts to retail customers* Then the aim to re)uce ,oth en3ironmental impacts an) costs an) the the are pairin6 9ith their lo6istics partner5 DHL5 pilotin6 a num,er of initiati3es inclu)in6 trialin6 an aero)namic haula6e trailer an) an ener6 an) CO&e assessment for the lo6istics net9or4 operatin6 to an) from a 9arehouse in the Netherlan)s5 , 9hich the ha3e re)uce) CO& emissions , 0*%;*In the future the 9ant to in3esti6ate route plannin6 an) chan6es to 3ehicle )esi6n to achie3e further re)uctions* SOCIAL ACCOUNTING PROCESS
Social accountin65 commonl use) in ,usiness or corporate social responsi,ilit is the process of measurin65 monitorin65 an) reportin6 to sta4ehol)ers the social an) en3ironmental effects of an or6ani!ationcentric countr li4e Ban6la)esh5 BAT,) BAT,) remains
partners of the farmin6 families an) enhances their li3es throu6h throu6h relate) acti3ities for social chan6e* •
Afforestation7 BAT Ban6la)esh
BATs BATs afforestation pro6ram 9as initiate) in #%-' 9hen a call of help 9as ma)e , the forest )epartment on the pri3ate sector to support its en)ea3or en)ea3 or to conser3e the forests an) this has resulte) in BAT contri,utin6 aroun) /%*0 million saplin6s to the countr
Safe )rin4in6 9ater7 Brin6in6 smiles to one hun)re) thousan) people e3er)a
BAT Ban6la)esh steppe) for9ar) 9ith a safe )rin4in6 9ater pro1ect5 9hen the 6ra3it of 9ater an) sanitation 9as reco6ni!e) in the conte?t of the Millennium De3elopment @oals after the ha3e ,een a part of the safe )rin4in6 9ater initiati3e5 namin6 their initiati3e pro,aho5 BAT Ban6la)esh has successfull alrea) installe) 0( filtration plants to ma4e 9ater free from arsenic an) other harmful contents in arsenic prone areas in the countr* All the 0( plants no9 purif &/'5''' liters of )rin4in6 9ater5 meetin6 the nee) of #(05''' people e3er )a* •
Solar home sstems7 Brin6in6 ra of hope in rural communities
BAT is also hi6hl in3ol3e) in pro3i)in6 Solar Home Sstems free of cost to rural communities of the countr 9hich are currentl out ou t of electricit ,ecause of their contri,ution5 name) Deepto meanin6 Li6ht5 no9 more than -''' rural people are connecte) 9ith electricit for the first time* This has positi3el impacte) so man life
BAT has traine) farmers on ,io)i3ersit , io)i3ersit as the un)erstan) their impact on ,io)i3ersit throu6h their ,usiness operations* It e?hi,its the e?tinct species an) their inputs for conser3in6 na ture* •
Inte6rate) Pest Mana6ement Clu,7
Sharin6 their 4no9le)6e 9ith farmers a,out the nonchemical non chemical alternati3es to pest mana6ement an) safe use5 the aim is to recue) a6rochemicals* •
@reen Manurin6 9ith Dhaincha7
BATB BATB pro3i)es free see)s for plu66in6 9hich are so9e) in the fiel)s an) after these plants 4no9n as sun hemp Dhoincha reaches a certain hei6ht the are plou6he) an) mi?e) 9ith the soil* This culti3ation of sun hemp increases soils or6anic composition an) is an ecofrien)l sustaina,le metho) of soil enrichment* Social contri,utions for farmers5 Sanitation support 5monthl health chec4ups SOCIAL ACCOUNTING ACCOUNTING PROCESS EFFECTIVENESS
Due Due to thei theirr ,usi ,usine ness ss mo mo)e )ell BAT BAT )oes )oes ha3e ha3e a )isa )isa)3 )3an anta ta6e 6e 9hen 9hen it come comess to socia ociall accounta,ilit5 it is meant to ,e as it is sellin6 one of the 6reatest )emerit 6oo)5 9hich lea)s to man illnesses an) can ,e fatal as 9ell* But that )oes not stop them from carrin6 out their corporate social responsi,ilit* responsi,ilit* •
Operational cost sa3in6s7
BATs BATs iel) rates of return are increasin6 throu6h cost sa3in6s an) re)uction of 9aste throu6h their in3estment in en3ironmental an) an ) ener6 efficienc* •
Enhance) reputation7
8ith a 9i)e ran6e of CSR CS R acti3ities BAT is a,le to pro3e their lon6 sustaina,ilit po9er *The ha3e ensure) the increase of their ,ran) 3alue throu6h their impro3e) reputation* It is 3ital for such a compan to tr their ,est to ha3e a 6oo) reputation as it is such a sensiti3e issue for them 9ith 3arious 4in)s of pressure from all aroun)* •
Increase) a,ilit to recruit5 )e3elop an) retain staff7
CSR acti3ities help the 9or4ers 9or4in6 in the or6ani!ation as 9ell a s the )o not onl feel a part of a compan pro)ucin6 harmful pro)ucts ,ut the ha3e a scope to ,e prou) of ,ein6 in3ol3e) 9ith a compan 9ith 6reat CSR acti3ities*
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Better relation 9ith 6o3ernment7
BAT has ,een sho9in6 har) 9or4 in meetin6 social an) en3ironmental concerns 9hich is ena,lin6 them to ha3e a 6oo) relation 9ith the 6o3ernment 9hich further helps them to ,e protecte) , an ne6ati3e actions or re6ulations , the authorities* •
Learnin6 an) inno3ation7
Inno3ation an) learnin6 is stron6l reco6ni!e) as it lea)s to more success an) sur3i3al of companies* Throu6h BATs BATs social 9or4 the ha3e successfull pro3i)e) a 9i)e ran6e of learnin6 opportunities throu6h their inno3ati3e i)eas for a ,etter future* Ho9e3er5 BAT BAT is still critici!e) in man 9as as the the are after all )oin6 en3ironmental )ama6e cause) , the to?ic 9aste pro)uce) , the to,acco pro)uction* It is also sai) that man CSR acti3ities are 1ust to ,ri,e the @o3ernment an) critici!e) for ha3in6 lo9 +ualit in their manufacturin6 process *Therefore5 e3en thou6h the are )oin6 6oo) for the societ the are still critici!e) for ha3in6 this as an act of )ecreasin6 criticism an) to ha3e the 6o3ernment 6o3ern ment off their ,ac4* STAKEHOLDER STAKEHOLDER MANAGEMENT Shareholder:
BAT stas in contact 9ith sharehol)ers throu6h e?ecuti3e Directors* The Chairman contacts ma1or sharehol)ers perio)icall an) ,efore the Annual @eneral Meetin6 each ear in or)er to un)erstan) their 3ie9s on the Compan an) to ensure that their 3ie9s are communicate) to the Boar) as a 9hole* Besi)es this5 the Senior Sen ior In)epen)ent Director an) the other Non>E?ecuti3e Directors are a3aila,le to meet 9ith ma1or sharehol)ers in or)er to un )erstan) their 3ie9s an) an concerns the ma ha3e* The Boar) maintains a )ialo6ue 9ith sharehol)ers )irecte) to9ar)s ensurin6 a mutual un)erstan)in6 u n)erstan)in6 of o,1ecti3es*BAT ,elie3es in transparenc across the 9hole ,usiness so that sharehol)er participation is enhance)* Information a,out the Compan is a3aila,le on this 9e,site an) British American To,acco To,acco offers all its sharehol)ers the opportunit to re6ister to recei3e sharehol)er communications F such as the Annual Report5 Notice of Meetin6 an) relate) forms of pro? F electronicall 3ia the internet*BAT has )i3i)en) man)ate5 9hich means that sharehol)ers 6et their )i3i)en)s pai) )irectl into their ,ac4 account5 ma4in6 it so con3enient for them* This is also a G6reenerG option as it re)uces the num,er nu m,er of che+ue the ha3e to print*
Emlo!ee":
British American American To,acco states that it is 3er important for them to 4no9 ho9 their emploees feel 9or4in6 9ith them* The ha3e $$ ci6arette factories in (% countries5 emploin6 more than 005''' people 9orl)9i)e* Their 9or4force is stron6l multi>cultural an) ha3e a )e3elope) structure5 9ith each local compan ha3in6 9i)e free)om of action an) responsi,ilit for its operations* Decisions are ma)e as close as possi,le to the local sta4ehol)ers of each ,usiness5 9ithin a frame9or4 of principles5 stan)ar)s5 policies5 strate6ies an) )ele6ate) authorities* Pro3i)in6 a safe place to 9or45 protectin6 their emploees< 9ell,ein6 9ell,ein6 an) listenin6 to their 3ie9s are also fun)amental* Di3ersit matters a lot to the 6roup as increasin6 societal e?pectations are important for their reputation* BAT en6a6es in their o9n to,acco leaf 6ro9in65 9or4in6 9ith thousan)s of farmers internationall* The run leaf pro6rams pro3i)in6 )irect a6ronom support to farmers if it is not other9ise a3aila,le5 co3erin6 all aspects of crop pro)uction an) en3ironmental ,est practice* Other than these BAT pro3i)es a ran6e of ,enefits to their emploees such as pensions5 compan car5 share schemes5 salar sacrifice ,enefits i*e* A ran6e of free choice salar sacrifice ,enefits inclu)in6 holi)a tra)in65 )ental co3er an) retail 3ouchers* British American American To,acco uses o,1ecti3e instruments in )eterminin6 the le3el an) seniorit of roles 9ithin the ,usiness , means of a 9ell>)efine) metho) of 1o, e3aluation5 9hich )efines roles5 scope an) su,se+uent salar positions an) ran6es* The The use remuneration an) re9ar) as an acti3e tool to ,uil) an) maintain a hi6h performance5 hi6hl moti3ate) culture an) all emploees are pro3i)e) 9ith clear information for each pa perio)5 inclu)in6 an an) all )e)uctions from their pa* BAT 9ants to ma4e sure that their emploees are en6a6e) en6 a6e) an) feels li4e a part of the ,usiness an) so to ma4e that sure5 e3er e3er t9o ears BAT con)ucts a sur3e 4no9n as our our oice5 oice5 to measure emploee satisfaction5 a)3ocac an) pri)e in the or6ani!ation5 it hi6hli6hts the areas of the ,usiness 9here the nee) to ta4e action or a))ress some emploee concerns*BAT concerns*BAT fin)s all aspects of harassment an) ,ullin6 ,ullin6 unaccepta,le an) are committe) to remo3in6 an such such actions or attitu)es in the 9or4place* Apart from all the ,enefits an) opportunities BAT pro3i)es pro3i)es their emploees5 man man emploees ha3e complaine) a,out too much o3er>time 9or4 as 9ell as lon6 9or4in6 hours in 6eneral* 6en eral* An) the ha3e also sai) that the a66ressi3e competiti3e 9or4 en3ironment turns people less humane at times* Besi)es all these the social sti6ma of 9or4in6 9ith a to,a cco compan remains*
Co#"$mer":
BAT tar6et a)ults or people a,o3e the a6e of #-5 BAT is 3er 9ell 4no9n 9orl)9i)e an) one of the reasons for that is their +ualit5 the prou)l suppl the ,est superior +ualit to its consumers* The Th e ha3e ha3e 4ept 4ept +ual +ualit it as thei theirr top top prio priori rit t an) an) ma4e ma4e si6n si6nif ific ican antt in3e in3est stme ment nt into into the the )e3el )e3elopm opment ent of thei theirr pro)u pro)uct ctss an) an) pac4a pac4a6i 6in6 n6 inno3 inno3at atio ions ns55 as 9ell 9ell as into into rese resear arch ch an) )e3elopment for less harmful alternati3es to con3entional ci6arettes* The ha3e stron6 ,ran) un)er it such as Dunhill5 Luc4 Stri4e5 Jent5 Pall Mall5 Benson an) He)6es5 @ol) Leaf5 Holl9oo)5 offerin6 )ifferent ran6e of prices*BAT ensures that their consumers are full a9are an) informe) a,out the choices the are ma4in6* The ha3e lai) out all the ris4s of consumin6 their pro)ucts in all their 9e,sites*BAT is trin6 to impro3e an) ,e less harmful for their consumers5 the are 9aitin6 for opportunities an) 6ro9th 9hich re+uires un)erstan)in6 an) )eli3e )eli3eri rin6 n6 en1oa en1oa,le ,le consume consumerr mom moment ents* s* 8ith ith their their &'5''' &'5''' or more more tra)e tra)e mar4eti mar4etin6 n6 an) )istri )istri,ut ,ution ion staff staff their their routes routes to mar4et mar4et has allo9e allo9e) ) them to +uic4l +uic4l full full meet consumer consumer )eman)s* But5 9ith 6reat +ualit comes 6reat price5 BAT has ,een 4no9n for char6in6 premium pricin6 for most of its ,ran)s* BAT can easil ,e accuse) of o3erchar6in6 consumers if 9e loo4 at the hi6h rates of their profits* C%&%l So'%e(!: •
BAT has a Social Responsi,ilit in To To,acco ,acco Pro)uction SRTP SRTP pro6ram 9hich a))resses the social an) en3ironmental issues associate) 9ith 6ro9in6 an) processin6 to,acco* The pro6ram outlines e?pectations of 6oo) a6ricultural practice in an) aroun) the farm* These
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com,ine 3ia,le to,acco pro)uction 9ith positi3e en3ironmental mana6ement* SRTP has a specific focus on chil) la,or* Throu6h it the see4 to un)erstan) 9hat chil)ren are )oin6 an) 9h an) promote access to schoolin6 an) trac4 efforts to a))ress 3ulnera,ilit 9here appropriate* Apart from that BAT 3o9s to in3esti6ate use of chil)
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9or4ers in its Ban6la)esh farms* Bio)i3ersit Partnership7 BAT ha) a colla,orate) partnership 9ith ::I5 Tropical Biolo6ical Association Association an) Earth 9atch Institute* The ha3e 9or4e) to6ether since &''' >&'#0*The aim of the partnership 9as to 9or4 on protectin6 ,io)i3ersit an) ecosstem ser3ices in a6ricultural lan)scapes5 specificall in to,acco>6ro9in6 an) mi?e) a6ricultural lan)scapes an) the 9i)er ecosstems on 9hich the )epen)* These inclu)e)
)* To+a''o Gro,%#- La#d"'ae" %# (he "o$(h o. Bra/%l a#d 0* 1a(er"hed ro(e'(%o# %# I#do#e"%a2 H%"(or! o. (he Par(#er"h%
The partnership starte) in &''# an) 9as in the normal initial sta6e of comin6 up 9ith an un)erstan)in6 ,et9een partners an) 6oal settin6 9ith trust* The Partners )eli3ere) si6nificant conser3ation outcomes throu6h their o9n initiati3es as 9ell as lain6 the 6roun)9or4 for 1oint pro1ects5 such as restorin6 natural forest from from eucalptus in Sri Lan4a an) sustaina,le forest mana6ement in 26an)a* :rom &''.>&'#'3 Partnership )e3elope) a pro6ram to em,e) ,io)i3ersit conser3ation principles into their ,usiness operations an) create a ran6e of useful tools to )ri3e chan6e* The Partnership continue) to support important conser3ation pro1ects aroun) the 9orl)* :rom &'##>&'#0 5 the partnership ha) a sharper focus on the 4e issues relatin6 to ,io)i3ersit an) ecosstem ser3ices in to,acco 6ro9in6 an) mi?e) a6ricultural lan)scapes an) the ecosstems on 9hich the )epen) an) in &'#0 the partnership 9as conclu)e) after successful colla,oration* The are 3er prou) of their 9or4 9ith the Earth 9atch Institute5 :auna K :lora International an) Tropical Biolo6 Association* As As a result of the Partnership5 ,io)i3ersit mana6ement has ,een em,e))e) into their leaf operations an) a num,er of pro1ects continue to thri3e* The later ha) future plans to ma4e a ne9 holistic sustaina,le a6riculture pro6ram that 9oul) focus on supportin6 farmers an) their li3elihoo)s* This 9as 6oin6 to ,e a much ,roa)er pro6ram than ha) in the past5 reflectin6 the 3ital role that farmers pla as their their 3alue) ,usiness partners* •
Ban6la)esh7 replenishin6 soil fertilit7 a research pro1ect to replenish soil , usin6 or6anic matter* The set out to impro3e the structure an) fertilit of the soil 9here to,acco is 6ro9n , usin6 or6anic o r6anic composts ma)e from natural 9aste materials* The natural compost ,rou6ht si6nificant ,enefits5 such as impro3e) soil structure 9ith increase) le3els of nutrients* The soil is more pro)ucti3e for lon6er an) also nee)s less application of artificial fertili!ers* As 9ell as the en3ironmental ,enefit5 this means lo9er costs for the farmer* The pro1ect has pro3i)e) si6nificant learnin6 opportunities for
farmers5 ena,lin6 BAT Ban6la)esh to enhance the trainin6 an) technical a)3ice that it •
pro3i)es to farmers* BATN BATN :oun)ation Donates Solar>po9ere) Borehole to Enhance A6riculture7
The British American To,acco To,acco Ni6eria :oun)ation BATN: BATN: recentl commissione) a ne9 9ater pro1ect in A4para,on6 A4para,on6 Communit5 I4om Local @o3ernment Area of Cross Ri3er State* The pro1ect5 9hich is in line 9ith the 6o3ernmentstora6e capacit tan45 solar panels5 a solar su,mersi,le pump5 9ater mana6ement 4ios45 impro3e) se9a6e mana6ement5 amon6 others5 9as hin6e) on the constructi3e )ialo6ue 9ith 3arious sta4ehol)ers in the communit* Ho9e3er5 in &'## accor)in6 to some CSR reports BAT 9as critici!e) for fun)in6 a hi6h>profile campai6n , the National :e)eration of Retail Ne9sa6ents a6ainst a 6o3ernment ,an of o f ci6arette )isplas at the point of sale* British American To,acco To,acco has come co me un)er fire for pro3i)in6 fun)in6 for the campai6n claime) that the action5 if it 9as successful in its aim of consi)era,l re)ucin6 the sale of ci6arettes5 9oul) put lar6e num,ers of small shop4eepers o ut of ,usiness* The N:RN achie3e) a partial 3ictor from its lo,,in6 as smaller shops 9ere e?empte) from the ,an for #months* The re3elation of the fun)in6 9ill cause em,arrassment for the ne9sa6entsG fe)eration5 9hich has ,een accuse) in the past of ,ein6 a puppet of the to,acco in)ustr* Go&er#me#(
BAT has historicall en1oe) a monopol position in Jena Jen a 9here BAT a)ores e?tensi3e hi6h‐ le3el political connections5 inclu)in6 close relationships 9ith successi3e Jenan presi)ents* Such associate seems to ha3e ,een use) to influence pu,lic polic* Health le6islation has ,een )ilute) an) )elae) an) 9hen a competitor emer6e) in the mar4et5 BAT use) use) its contacts to ha3e the 6o3ernment pass le6islation )rafte) , BAT that that compelle) farmers to sell to,acco to onl them rather than to its competitor*BAT competitor*BAT 9as alrea) pain6 farmers less than than an other African African leaf‐6ro9in6 compan5 an) the le6islation entrenche) poor pa an) a +uasi‐ feu)al relationship* relationship* CompanGs pu,lic relation
responses to the threat of competition an) the ministerGs pu,lic statements e?tollin6 the economic importance of to,acco 6ro9in6 su66est that BAT has manipulate) to,acco farmin6 as a political issue* It 9as reporte) , , BBC5 after an in3esti6ation5 that BAT pai) ,ri,es to 6o3ernment 6o3 ernment officials in a ,i) to un)ermine the 2Nsmo4in6 treat*BBC treat*BBC Panorama ha3e also reporte) , a former 9or4er of BAT from Africa that BAT ha) also ,ri,e) politicians* 8hich BAT has repeate)l )enie) e3en after se3eral more cases of lo,,in65 ,ri,in6 an) man more* APPLICATION APPLICATION OF THEORIES
#* E3en thou6h thou6h BAT sas the the )o not use chil) chil) la,or an) hi6hl hi6hl promotes promotes themsel3es themsel3es as the frien) of the farmer the are critici!e) 6lo,all for the 3iolation of ,oth of these ri6hts* Especiall5 in Bra!il it 9as foun) that the the )i) not treat 9ell to their farmers* Also there are plent of un)era6e farmers in rural areas a reas of De3elopin6 Countries* These 3iolations can ,e relate) to Theor of "ustice* &* BAT BAT sas sas the ha3e ha3e ,etter 9or4in6 9or4in6 en3ironment en3ironment than than other or6ani!a or6ani!ations tions ,ut ,ut in realit their 9or4in6 en3ironment is )ifferent* Man BAT emploees complaine) that e3en thou6h their 1o, 9as suppose) to ,e , e %>05 ,ut the often ha) h a) to 9or4 till %>#' pm* This 3iolation can also ,e relate) to Theor of "ustice (* BAT BAT sas sas that nicotine nicotine is not the cause of smo4in6 smo4in6 relate) relate) )iseases* )iseases* This This statement statement is hea3il )ispute) an) mar4e) as inaccurate , man health professionals* Because man of the smo4ers fails /'; to +uit smo4in6 on their first attempt5 an) most of them cannot +uit in multiple attempts* This can ,e relate) to E6oism* $* E3en thou6h thou6h BAT sas en3ironm en3ironmental5 ental5 health health an) safet safet issues issues are their their hi6h priorit priorit an) the )o plent of acti3it on that note ,ut on the other han) the 4eep promotin6 smo4in6 aroun) the 9orl) 9hich is )irect opposite of 9hat the sa* Most importantl most of their promotions )oes not specif ho9 much smo4in6 causes to a person
contri,ute) on a fa4e campai6n to un)ermine research on cancer* canc er* So5 it is clear that BAT BAT is influencin6 others 9ith mone or other metho) 1ust for their o9n interest* This can ,e relate) to e6oism* :or instance5 if one particular theor5 E6oism 9as a)opte) , BAT5 BAT5 the 9ill 4eep ,ri,in6 the 6o3ernment an) the lan)lor)s in hi6her prices if re+uire)* BAT is also 4no9n for emploin6 the ,ri6htest min)s 9ith lucrati3e salaries salaries an) per4s so that the can ser3e BAT 9ith inno3ati3e i)eas5 strate6ies to capture the mar4et5 penetrate5 the u ntappe) portions etc* The farmers an) suppliers 9ill still remain pai) poorl thou6h5 as lon6 as BAT can 6et their 9or4 )one an) 6et hi6h profits* BAT 9ill 4eep lurin6 the oun6 6eneration speciall teena6ers into smo4in6 their ci6arettes 9ith ne9er promotional campai6ns* No9 that there is an increase) num,er of female smo4ers5 the ha3e more scopes to penetrate in the mar4et* As there is )o9nfall in smo4in6 in European re6ion )ue to restrictions ,rou6ht , local 6o3ernments5 the 9ill focus on increasin6 the num,er of smo4ers in re6ions li4e Asia 9here there is no or less restrictions from the 6o3ernment* :or them )oin6 these 9ill ,e morall ri6ht as lon6 as the are pursuin6 p ursuin6 either their short>term )esires or lon6>term interests* RECOMMENDATION
#* BAT BAT is is infamous infamous for un)erta4in6 un)erta4in6 in)irec in)irectt means of promotion promotion to capti3ate capti3ate the oun6 oun6 6eneration of Ban6la)esh an) it starts ri6ht from the teena6ers* BAT is 9ell a9are of their potential mar4et in the oun6er 6eneration an) the e?ploit the opportunities throu6h sha)o9 mar4etin6* Since BAT can
&* :armin6 :armin6 to,acco is not not a health affair affair itself* itself* It is not not onl in1urious in1urious for for the farmers farmers an) suppliers ,ut it is also 3er harmful for the en3ironment an) the soil* BAT shoul) thorou6hl reconsi)er an) ta4e necessar nece ssar measures to ma4e sure that the suppliers an) the farmers are lea)in6 a health life 9ith all the necessities that ensures a ,etter stan)ar) of li3in6* Alon6 9ith impro3e) salaries5 the shoul) ,e pro3i)e) me)ical facilities for them an) their facilities* (* BAT BAT has has continuousl continuousl 6i3en 6i3en fa4e promises promises of suppli supplin6 n6 samplin6s samplin6s all o3er Ban6la)es Ban6la)esh5 h5 ta4in6 research 9or4s on harm re)uction in han)5 ensurin6 safe 9or4in6 en3ironment for their 9or4ers especiall farmers5 an) pro3i)in6 arsenic free 9ater to the po 3ert stric4en re6ions of the countr an) 9hat not* Their promises are ne3er met* This nee)s to chan6e* Also as for the health issues5 the fatal ris4s of smo4in6 shoul) ,e a))resse) , BAT themsel3es* The nee) to a)3ocate full>fle)6e) that the onl 9a to a3oi) the health ris4s is to a3oi)+uit smo4in6* So that those 9ho remain a smo4er are a9are an) responsi,le for themsel3es* $* E3er time time the 6o3ernment 6o3ernment )eci)es )eci)es to raise the the ci6arette ci6arette prices up5 BAT BAT comes up 9ith 9ith a cheaper ne9 ,ran) of ci6arette 9hich o,3iousl )oes not ser3e the purpose of raisin6 the mar4et price as people 9oul) still ,e smo4in6 lar6e 3olumes* The shoul) refrain themsel3es from )oin6 that* REFERENCES http7999*,at*com6roupfssitesBAT-%HJ/.*nsf39Pa6es8e,Li3eDO-D(E"Lopen)ocument http7999*,at,an6la)esh*com6roupsitesBAT%T0:&*nsf39Pa6es8e,Li3eDO%T0J0& http7999*,at*com6roupsitesu4%)%4c*nsf39Pa6es8e,Li3eDO/&.NTL http7999*assi6nmentpoint*com,usine http7999*assi6nm entpoint*com,usinessmana6emente3alu ssmana6emente3aluation>of>csr>acti ation>of>csr>acti3ities>of>,ritish 3ities>of>,ritish>american> >american> to,acco*html http7999*emploee,enefi http7999 *emploee,enefits*co*u4issuesm ts*co*u4issuesmarch>&''.emploer arch>&''.emploer>profile>,ritish >profile>,ritish>american>to,acco >american>to,acco http7999*,at*com6roupsitesu4%)%4c*nsf39Pa6es8e,Li3eDO%EAMH Q:ILEme)MD%@/L8*p)f http7999*,at*comsharehol)ers http7999*,at*com6roupsites2J%2ANC*nsf39Pa6es8e,Li3eDO%H0CHLopen)ocument https7999*the6uar)ian https7999 *the6uar)ian*com,usiness&'# *com,usiness&'#0no3(',ri 0no3(',ritish>american>to,acco>, tish>american>to,acco>,ri,in6>panorama>smo4 ri,in6>panorama>smo4in6 in6
