Bon Appétit Management Company has developed a guide for aspiring student farmers to help them build good business relationships
Bon Appétit develops a guide for aspiring student farmers to help build business relationships (Video)
What: “A Climate for Change? Tax Implications of U.S. Greenhouse Gas Regulation”
Who: Clint Stretch, managing principal, Tax Policy, Deloitte Tax LLP
Brad Seltzer, principal, global leader Energy & Resources Tax, Deloitte Tax LLP
When: Available immediately
Details: A number of domestic and international considerations have led many political observers to conclude that the Unites States will take legislative action during the remainder of 2009, or in 2010, to address climate change. The goal of these legislative efforts is to achieve a gradual but significant reduction in greenhouse gas (GHG) emissions from their earlier levels by the middle of the century. Action in this area would be a watershed regulatory and tax development and would affect all types of businesses in many aspects of their operations.
Looking ahead, it would not be surprising to see climate change regulation, in terms of its business impact, be regarded in the same manner as securities regulation, food and drug safety regulation, financial services regulation or employee retirement income security rules. Therefore, this legislation will present an array of risks and opportunities that will demand attention from boards of directors, senior management and tax departments.
This Deloitte whitepaper describes general approaches to climate change legislation and the resulting implications for tax policy. Following the discussion of political and business considerations driving legislative action, the paper focuses on the largest component of the currently prevailing legislative approaches to climate change: a “cap-and-trade” program.
After laying the groundwork for understanding cap and trade, the paper addresses the role of taxes in efforts to directly limit GHG emissions. It begins by describing the debate that continues between advocates of a cap-and-trade approach and those who, as an alternative, would favor a tax on GHGs. This is followed by a summarizing of the tax issues that may confront businesses if Congress adopts a cap-and-trade system, which will necessarily create new intangible assets worth hundreds of billions of dollars. Without further guidance, there will be significant uncertainty regarding the tax treatment of assets, liabilities, and transactions arising as a result of cap and trade.
JD Carr is the co-founder and writer for Greenergy2030.com
Corporate responsibility is a buzz term of the new millennium that has come to mean different things in different rooms. In the living room and the oval office, it has to do with throwing over a well-entrenched way of doing business that rewards individual failure at the highest levels, leaves investors unprotected and forces taxpayers to bear the direct and immediate consequences or risk losing a way of life that once depended only on the strength of their work ethic.
In the boardroom the phrase corporate responsibility is all about opportunity. It is the stuff of press releases and marketing campaigns. One can hardly find an annual report that does not trumpet some social initiative evidencing the corporation’s commitment the planet or the underprivileged.
This is, of course, good except to the extent that it diverts attention from executive junkets to Bora Bora, the acquisition of a Rodin sculpture to adorn the powder room of the CFO or windfall rewards to failed and ousted officers. Admittedly, whenever a corporation pours resources into creating, and then promoting efforts to be green, or to meet legitimate needs of a community, everyone benefits, especially the corporation.
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Bon Appétit Management Company has developed a guide for aspiring student farmers to help them build good business relationships with their best potential customers—the college food service providers that are right in their backyards. The guide will be made available to students in garden groups all over the country and on the company’s website. www.circleofresponsibility.com/student-garden-guide
Students who learn to farm can make both an immediate and a long-term contribution to American food security. Small, independently-operated farms are the backbone to a sustainable food system and they are in peril. According to the Environmental Protection Agency, only 1% of the population of the United States is involved in farming, compared to 40% at the turn of the 20th century. This number promises to dwindle as existing farmers retire (more than 40% are 55 or older).
It’s not as if young people aren’t interested in farming. Students are flocking to farm internships. And with the rise in the Real Food movement, colleges are the ideal place to begin a new agricultural revolution. Many campuses have land available for student use and college food service providers can be willing buyers for student-grown produce. Bon Appétit Management Company has long purchased produce from student-run farms at many of their 400 cafés across the nation, including Minnesota’s St. Olaf College, Colorado College, Saint Joseph’s College of Maine, Mills College in Oakland, Calif. and others. The company is pleased to offer the guide to students everywhere as a way to help lower the barriers to entry for young farmers.
“It is imperative that we support the development of our future farmers by making it possible for student gardeners to succeed,” says Maisie Greenawalt, Vice President, Bon Appétit Management Company. “These farmers are the future of our food. Doing the real work of growing and distributing food gives students direct and meaningful experience in creating a more sustainable food supply. Young farmers are serious entrepreneurs; today they are reinvigorating farming as a viable career option, making an important contribution to the strength of the American food system.”
The guide provides practical advice on how to succeed as a small-plot farmer, including:
Crop planning for the season, taking into account seasonal needs as well as holidays and summer breaks
Setting expectations with customers and maintaining productive relationships
Food sanitation, packaging, delivery, and invoicing
Marketing and promotion
Building community around the garden
The guide includes an extensive list of other resources student gardeners will find useful. It also weaves in personal, real world advice from Bon Appétit chefs and general managers and successful student gardeners with whom the company has worked over the 10 years focused on local, sustainable food sourcing.
My friend and colleague, Mark Kramer, just published an excellent new article on Catalytic Philanthropy. It’s an extension of his work in helping foundations and philanthropists to improve their giving strategies. Kramer’s work also complements the approaches I recommend in Leveraging Good Will and in this Fast Company blog on Leading Companies for Good.
Kramer urges philanthropists to take responsibility for achieving results, and praises donors who “think about how to solve a specific problem using every skill, connection, and resource they possessed.” And he gives an example of a Bob Patillo and the Rockdale Foundation, who expanded a tiny microfinance organization in the Middle East into a significant regional institution that is now supported by 18 foundations.
I agree with Mark. A difference in my approach is that I encourage donors to achieve the greatest impact in solving global issues by engaging on the boards of directors of nonprofits, and even preparing to lead them. Because boards have all the power. The power to establish the missions of nonprofit organizations–the problems that organizations will solve; the visions– the greater potential that organizations will achieve; and the strategies– the business plans, including the revenue models.
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